How to file your taxes in France in 2025?

Did you earn income through Roomlala in 2025 and are wondering how to declare it on your taxes? Don't worry, here's everything you need to know to fill out your 2026 tax return.

This article is intended to guide you. It is not a substitute for professional advice: if in doubt, contact your local tax office or an accountant.

In which category should you declare your Roomlala income?

The income you receive through Roomlala corresponds to furnished rentals. Therefore, it should not be declared in the "revenus fonciers" (property income) category (which only applies to unfurnished rentals), but in the Industrial and Commercial Profits (BIC) category.

The declaration is made on the supplementary form 2042-C-PRO, in the "Revenus des locations meublées non professionnelles" (Income from non-professional furnished rentals) section. Depending on your situation, you fall into one of the three cases below.

Case 1: You rent out a room in your primary residence

Good news: if you meet certain conditions, your income is completely tax-exempt. In that case, you have nothing to declare.

The three conditions to be met, valid for 2025 income:

• The room(s) rented out are part of your primary residence.
• They constitute the tenant's primary residence (or their temporary residence if they are a seasonal employee).
• The annual rent per m² does not exceed €213 in the Île-de-France region, or €157 in other regions.

Concrete example: for a 10 m² room rented in Paris, the maximum rent to remain exempt is €2,130 per year, which is about €177 per month.

If you exceed these ceilings, you lose the exemption benefit and must declare your entire rental income, as in case #2 below.

Case 2: You have Non-Professional Furnished Rental (LMNP) status

This is the most common situation for Roomlala hosts. You qualify for LMNP status if your furnished rental revenue is less than €23,000 per year, or if it remains lower than the other professional income of your tax household.

Two schemes exist: the micro-BIC scheme and the actual expenses scheme (`régime réel`).

The micro-BIC scheme (the simplest)

The micro-BIC scheme applies automatically if your revenue does not exceed certain thresholds. You benefit from a flat-rate allowance that covers your expenses, without having to provide proof for them.

Thresholds and allowances applicable to 2025 income:

• Long-term furnished rental (shared housing, traditional rental): €77,700 threshold, 50% allowance.
• Classified furnished tourist accommodation or guest room: €77,700 threshold, 50% allowance (the former €188,700 and 71 % no longer apply since the Le Meur law of November 19, 2024).
• Unclassified furnished tourist accommodation: €15,000 threshold, 30% allowance.

You declare the gross amount received (rent + any charges rebilled to the tenant, excluding the security deposit) in one of the following boxes on the 2042-C-PRO form:

• Box 5ND for taxpayer 1.
• Box 5OD for taxpayer 2.
• Box 5PD for a dependent.

The tax authorities automatically apply the allowance corresponding to your situation. You don't need to do any calculations.

The actual expenses scheme (`régime réel`)

You can opt for the actual expenses scheme (`régime réel`) if your actual expenses (loan interest, renovation work, property tax, management fees, depreciation of the property and furniture) exceed the flat-rate allowance of the micro-BIC scheme. This is often advantageous in the first few years after a purchase.

This scheme requires keeping accounts, which usually justifies getting help from an accountant. The relevant boxes are:

• Box 5NA for taxpayer 1.
• Box 5OA for taxpayer 2.
• Box 5PA for a dependent.

Case 3: You have Professional Furnished Rental (LMP) status

You automatically switch to LMP status if your annual revenue exceeds €23,000 and is greater than the other professional income of your tax household. Both conditions must be met.

The boxes to use are then:

• Micro-BIC scheme: 5KP, 5LP, or 5MP depending on the taxpayer.
• Actual expenses scheme (`régime réel`): 5KC, 5LC, or 5MC depending on the taxpayer.

Good to know: The two-consecutive-years rule

If your revenue exceeds the micro-BIC threshold for only one year, you remain under the micro-BIC scheme. The mandatory switch to the actual expenses scheme (`régime réel`) only occurs if you exceed the threshold for two consecutive years (Y-1 and Y-2).

How to find the amount to declare?

To find out the total rent you received via Roomlala in 2025, log in to your account and check your transaction history in your personal account. Remember to:

• Include any charges that were rebilled to your tenants.
• Exclude security deposits, which are not considered income.
• Use the gross amount received, before deducting any fees.

When should you declare?

The 2025 income declaration is done in the spring of 2026, at the same time as the rest of your tax return. The deadlines vary depending on your department of residence and the declaration method (paper or online). You can find the official calendar on the impots.gouv.fr website.

Need help?

Taxation for furnished rentals changes regularly and depends on your personal situation. For any specific tax questions, consult your local tax office or an accountant.

For any questions related to your Roomlala account or your transactions, our support team is available via the contact section.