The rule: Tax on furnished rental activities.

The French professional tax is not available for a landlord of an empty property.

The landlord who rents furnished property must pay the professional tax in normal conditions. But tax can be avoided if:

  • You accidentally rent out a part of your personal habitation furnished (without regular period).
  • You rent out part of your main residence furnished (even if it is regularly) on the condition that the amount of the rent remains reasonable, and the rented space is the tenant’s main residence (it is the same exemption as for the income tax).
  • You rent out part of your personal habitation as a countryman gîte.
  • You rent out part of your personal habitation as a leasehold property within the conditions provided by the law.
  • You rent to a professional leaseholder who subleases. NB: a contract with a real estate agency is not sufficient to avoid the professional tax.

The exemption from the French professional tax is automatic. But, the municipal council may cancel the right to exemption from points 3), 4) & 5).

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