French property income (form 2044): how to declare
Updated on July 1, 2026 · 8 min read
Rent from an unfurnished let is taxed as property income in France. Two regimes exist: micro-foncier and the actual regime (form 2044). The choice directly affects your tax.
Micro-foncier or actual regime?
Micro-foncier applies automatically if gross annual property income is under €15,000: a flat 30% allowance, without itemising expenses.
The actual regime lets you deduct real expenses (works, loan interest, insurance, property tax…). It is often better once expenses exceed 30% of rent.
Deductible expenses
Under the actual regime you can deduct:
- repair, maintenance and improvement costs;
- loan interest and related fees;
- insurance premiums and property tax;
- management and professional fees.
Property deficit
When expenses exceed rent, you create a property deficit, offsettable against overall income within limits — a strong tax lever when doing works. Clean rental bookkeeping makes the declaration far easier.
Frequently asked questions
- Which regime should I choose?
- Micro-foncier is simple but the 30% allowance is flat. The actual regime is better once your real expenses exceed that allowance.
- Can software help with form 2044?
- Yes: by centralising rent and expenses over the year, a management tool produces the totals needed for the form.