Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified France tax professional before filing.
Paris · France · Short-term rental taxes
Short-Term Rental Taxes in Paris, France
Income from furnished short-term rentals in Paris is classified as industrial and commercial profits (BIC) and taxed under either the simplified micro-BIC regime or the actual-cost régime réel, plus a nightly taxe de séjour collected by platforms.
The 30-Second Answer
- BIC classification: All furnished rental income — including Airbnb — is taxed as Bénéfices Industriels et Commerciaux (BIC), not ordinary property income.
- Two regimes: Choose micro-BIC — a flat allowance of 30% for unclassified short-term lets (capped at €15,000/yr; above that you must use régime réel), or 50% if your property is a classified *meublé de tourisme* (capped at €77,700) — or régime réel (deduct all actual expenses plus depreciation; better in most cases).
- Declare on form 2042-C-PRO (micro-BIC) or submit a full BIC accounting file (régime réel) as part of your annual income tax return; France's tax year runs 1 January–31 December.
- Taxe de séjour (tourist tax) applies per night per guest in Paris — major platforms like Airbnb and Vrbo collect and remit it automatically on your behalf.
Deductions
What Can Paris Hosts Deduct?
Under the régime réel, you can offset virtually all genuine costs against your BIC income — including depreciation of the property and furniture.
Under micro-BIC a flat allowance (30% unclassified, 50% classified) replaces all itemised deductions — no receipts needed. Under régime réel every deduction requires supporting documentation. Major structural works (reconstruction, extensions) cannot be expensed directly but are depreciated over time.
Filing Calendar
Key Dates & Filing Calendar
France's tax year is 1 January–31 December; the annual income tax return (including BIC rental income) is filed in spring of the following year.
Online filing deadlines for Paris (Zone 3) are typically in late May; check impots.gouv.fr each year for the exact date.
Direction générale des Finances publiques (DGFiP) — impots.gouv.fr; Airbnb France Tax Guide 2025 (April 2025)
Tax Regimes
Micro-BIC vs Régime Réel: Which Suits You?
Every Paris furnished-rental host must choose one of these two BIC regimes. The right choice depends on your expenses, depreciation potential and how recently you acquired the property.
Micro-BIC
Simple flat allowance — no receipts required
- 30% flat-rate allowance on gross income — 50% if your rental is a classified *meublé de tourisme*
- Declare gross receipts on form 2042-C-PRO — no accounting file needed
- Cannot carry forward losses or deduct actual depreciation
- Regime renews automatically each year unless you opt out
€15,000/yr — unclassified meublé de tourisme (30% allowance); €77,700/yr — classified (50% allowance)
Régime Réel (Réel Simplifié)
Deduct all real costs + depreciation — often reduces tax to zero
- Deduct all genuine expenses: loan interest, management fees, insurance, repairs, accountant costs
- Depreciate the property structure, furniture and major works over their useful lives
- Losses can be carried forward and offset against future BIC income
- Requires formal accounting records (balance sheet, depreciation schedule) submitted with your tax return
- Advantageous in more than 80% of cases according to practitioners
No revenue ceiling — available by election at any income, and mandatory once the micro thresholds are exceeded
Depreciation
Depreciation (Amortissement) Under Régime Réel
One of the most powerful features of the régime réel is the ability to depreciate your property and its contents, often eliminating taxable income for many years.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Building structure | 25–40 years | Land is never depreciable; only the building element (typically 80–85% of purchase price) is amortised |
| Furniture & fittings | 5–10 years | Beds, sofas, appliances, kitchen equipment — each item depreciated individually |
| Major renovation works | 10–15 years | Structural improvements that cannot be expensed directly are depreciated over their useful life |
| Notary / acquisition fees | Typically 5–10 years (or written off in year 1 if elected) | Can be deducted in full in year of acquisition or spread; professional advice recommended |
Depreciation is calculated on a straight-line basis in most LMNP cases. The land portion of the purchase price is excluded. A formal depreciation schedule (tableau d'amortissement) must be maintained and submitted with the régime réel accounting file.
Under the 2025 finance law (loi de finances 2025 / "loi Le Meur"), depreciation you deduct under régime réel is added back into your taxable capital gain when you sell — for sales completed after 15 February 2025, and including depreciation taken before 2025. This raises the tax due on sale, so factor it into any exit plan.
Taxe de séjour
Paris Tourist Tax (Taxe de Séjour)
Paris charges a nightly tourist tax per person on all short-term stays. Rates depend on the property's star classification.
The taxe de séjour is a local lodging tax set by the City of Paris. It is charged per night per adult guest and must be collected from guests and remitted to the city. Major platforms (Airbnb, Vrbo) collect and remit it automatically for Paris listings.
Rates effective 1 January 2026. A new 200% Île-de-France Mobilités regional surcharge drove the increase; confirm current rates at taxedesejour.paris.fr.
Ville de Paris — taxedesejour.paris.fr; service-public.fr (Paris taxe de séjour 2026, ref A17929)
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Airbnb booking | Airbnb collects from guest and remits directly to the City of Paris | You do not handle the taxe de séjour cash; it does not appear in your BIC rental income |
| Vrbo / HomeAway booking | Vrbo collects and remits 'au réel' for all French listings | Platform handles remittance; verify your property classification is set correctly in your Vrbo dashboard |
| Direct booking (no platform) | Host collects from guest and remits to the City of Paris on the declared schedule | You must register with the city, issue receipts and remit on time; keep a guest register |
Children under 18 are generally exempt from the taxe de séjour. Rates are reviewed annually by the Paris City Council. An Atout France star classification can lower your per-night rate significantly.
Platforms
How Platforms Report & Remit in Paris
Under EU DAC7 rules and French law, platforms must report your annual earnings to the French tax authority (DGFiP) — so your declared income must match.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Yes — reports to DGFiP annually (obligation since 2019 income) | Yes — collects & remits taxe de séjour for Paris | Available in your Airbnb account under Transaction History / Tax Documents |
| Vrbo / HomeAway | Yes — under DAC7 / French platform reporting rules | Yes — collects & remits taxe de séjour 'au réel' for all French listings | Earnings summary available in owner dashboard |
| Booking.com | Yes — under DAC7 EU reporting obligation | Varies by property setup; confirm in your extranet settings | Annual statement available in partner extranet |
Hosting on Multiple Platforms?
Add up gross receipts from all platforms before choosing your regime. Once combined income exceeds your micro-BIC ceiling (€15,000 unclassified, €77,700 classified), you must switch to régime réel. Each platform reports independently to DGFiP, so your total declared income must equal the sum of all platform reports.
EU DAC7 Reporting
Since 1 January 2023, all EU digital platforms (including Airbnb, Vrbo and Booking.com) must report seller/host income to national tax authorities under the EU DAC7 directive. In France this means DGFiP receives your annual payout data directly — mismatches with your tax return trigger automatic queries.
Airbnb France Tax Guide 2025 (assets.airbnb.com); Vrbo France lodging tax help (help.vrbo.com); EU DAC7 Directive 2021/514
Side-by-Side P&L Example
Illustrative Paris apartment earning €20,000/year in rental income (Example assumes a classified meublé de tourisme; an unclassified host above €15,000 must use régime réel.)
Record-Keeping
Stay Audit-Ready: What to Keep
French tax authorities can audit BIC returns up to 3 years back (6 years in cases of fraud). Good records protect you and support your deductions.
| Keep | How long | Why |
|---|---|---|
| Platform payout statements & booking records | 6 years minimum | Proves gross income declared matches platform reports sent to DGFiP |
| All expense invoices & receipts (repairs, insurance, fees) | 6 years minimum | Required to substantiate every deduction under régime réel |
| Depreciation schedule (tableau d'amortissement) | Life of asset + 6 years | Must be submitted with régime réel accounting file and retained for audit |
| Guest register & taxe de séjour receipts (if collecting directly) | 5 years | City of Paris can audit tourist-tax collection; platforms provide their own records if they remit |
| Property purchase deed, notary fees, loan contracts | Indefinitely (at least until sale + 6 years) | Needed for depreciation base calculation and future capital-gains computation |
If you use an accountant (expert-comptable) for your régime réel filing, their fee is itself a deductible BIC expense — and they maintain the formal accounting file on your behalf.
Estimator
Rental Income Tax Estimator
Plug in your rental income and costs to see your likely tax bill.
Your Numbers
Rent from every platform, before costs.
Fees, cleaning, insurance, interest, repairs, depreciation.
Your top bracket; social charges apply on top in France.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
This page is for educational purposes only and does not constitute tax or legal advice. Tax rules change frequently — always verify current rates and thresholds with the DGFiP (impots.gouv.fr) or a qualified French tax professional (expert-comptable).
- service-public.fr — Paris taxe de séjour 2026 (A17929) — Official portal: 2026 Paris tourist-tax rates by classification + the 5% rule for unclassified rentals. Updated 2026.
- impots.gouv.fr / DGFiP — BIC & micro-BIC thresholds — Official tax authority: micro-BIC allowances/ceilings for furnished tourist rentals (30%/€15,000 unclassified; 50%/€77,700 classified) under the 2025 Loi Le Meur.
- Loi de finances 2025 (loi Le Meur) — LMNP depreciation recapture — From 15 Feb 2025, régime-réel depreciation is reintegrated into the capital gain on sale (incl. pre-2025 depreciation).
- Airbnb France Tax Guide 2025 (independent third-party, published by Airbnb) — Covers BIC classification, micro-BIC vs régime réel, platform reporting obligations, social contributions and VAT for French STR hosts. April 2025.
- Airbnb France Tax Guide 2024 — Prior-year version confirming platform reporting obligation to DGFiP since 2019 income. April 2024.
- Service-Public.fr — Tourist rentals: new rules in 2025 — Official French government portal summarising 2025 changes to furnished-rental taxation, including revised micro-BIC allowance rates and new energy performance requirements. Published November 2024, updated January 2025.
- Lodgis.com — Furnished rentals: which tax regime to choose — Practitioner guide explaining micro-BIC (€77,700 ceiling, 50% allowance) and régime réel (full expense + depreciation deduction); notes régime réel is advantageous in 80%+ of cases.
- FrenchTaxOnline.com — Deductions under the régime réel — Detailed list of allowable deductions and depreciation rules under Réel Simplifié for LMNP hosts.
- ParisRental.com — Taxation of rental income under the Code Civil lease — Explains micro-BIC, régime réel, LMNP and LMP classifications for Paris property owners. February 2025.
- Vrbo / HomeAway — About lodging tax collection in France — Confirms Vrbo collects and remits taxe de séjour 'au réel' for all French listings; explains Atout France classification impact on rates.
- eResRelocation.com — The End of the Tax Advantage for Furnished Rentals (2026 Finance Act) — Covers proposed removal/limitation of LMNP depreciation allowances under the 2026 Finance Act reform. January 2026.
- MasterHost.ca — Tax on Airbnb Income in Paris, France — Overview of BIC regimes, micro-BIC thresholds (€77,700 / €188,700), form 2042-C-PRO and taxe de séjour for Paris hosts.
Questions
Frequently Asked Questions — Paris STR Taxes
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