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How to Report Taxable Airbnb Income and Get Airbnb Tax Return?

Rent a room fashion

Often criticized for its ubiquitous rental monopoly in many global cities with high tourist potential, the Airbnb rental platform is nevertheless becoming increasingly popular with French owners who find it a safe and quick way to make their investment property profitable during their spare room.

European economic area - France

More than a secure and easy-to-implement rental solution, this first and foremost offers the promise of much greater income compared to a standard rental, which is undoubtedly the main argument that led to its continued success, both in our country and globally.

Vat registered = tax

Unfortunately, and while its beginnings in France were carriers of a certain laxity of the institutions with regard to the gains made, particularly for individuals, recent years have seen the emergence of new legislation which makes taxation much more supervised and looking at return of Airbnb tax "oversights".

As a result and as a French owner active on the platform, it becomes a primary necessity to know the various obligations imposed by this relatively new form of income for owners, both with regard to the Airbnb tax regime and taxable Airbnb income depending of your situation.

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Self employed landlord

Are you a landlord wishing to get started or do you have years of experience in renting out your investment property on Airbnb? No matter what your situation really is, it is now imperative for you to know the Airbnb tax return inside out in order to maximize your profits and avoid any unpleasant surprises from the FISC.

In order to support you qualitatively in setting up a profitable rental and in perfect accordance with French legislation, we explain below everything you need to know with regard to the tax regime applicable on Airbnb , taxable Airbnb income, and how to report your Airbnb income based on your profile.

Importance of understanding the tax return process for landlords
Navigating the Airbnb tax return and a guide for landlords.

Declaration of Airbnb income: affiliation to the furnished rental regime

Unlike other rental platforms between individuals born in our territory, such as Leboncoin or LocService, Airbnb only offers partial or total rental of furnished property. It is indeed impossible for you to rent the latter on Airbnb if it does not host all the equipment considered to be essential.

Total income tax (self employment)

As a result, and fiscally speaking, all owners offering their properties on Airbnb are affiliated with the furnished rental regime. If you are not familiar with this French tax system, know first that the rental of a furnished property in France generates income taxes AND social security contributions.

Clearly, and even if you are an owner who is lucky enough not to be taxable, moreover after having received income for the rental of your property on Airbnb, you are still obliged to pay social security contributions.

Self assessment

Being aware of this data is particularly important for owners who rent a room in their main residence on an occasional basis and therefore think that the low income they derive from it does not in any way change what they owe to the tax institutions. As we will see below, this cannot be the reality unfortunately...

Airbnb taxation: the majority Micro BIC regime in France

Unlike other countries such as Germany and the United States where Airbnb initially developed, the vast majority of profiles on the rental platform in France are those of owners with less than two properties, and not companies. to the large real estate portfolio developed especially for rental on Airbnb.

Gross income

Nevertheless, the Airbnb income tax regime and calculation remains the same for both types of profiles, as long as the annual earnings do not exceed 23,000 euros. In the event that your rental income exceeds this amount, another scale becomes active and you are advised to call on an accountant to discuss the best tax solution adapted to your situation.

In the context of an annual rental income not exceeding 23,000 euros, the calculation is as follows:

- Total amount of rent - 50% reduction on the latter - Social security contributions (17.20% after reduction) and taxation according to the tax bracket relating to the taxpayer (0, 11, 30, 41 or 45%).

Capital gains tax

Because it can be difficult to understand this formulation, let's take a concrete example:

Mr. Jelou posted a rental ad on Airbnb on January 1, 2020. On December 31 of the same year, the rental of his furnished property on Airbnb brought him 16,000 euros in rent. As a taxpayer, his tax bracket is 30%.

In its particular case, the calculation breaks down as follows:

. Allowance: 16,000 euros / 2 = 8,000 euros . Social security contributions: 8000 euros / 17.20% = 1372 euros. Income tax: 8000 / 30% = 2400 euros. Total amount due: 3772 euros.

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Airbnb taxation: what are the rules for episodic rentals?

Do you rent a room in your main residence for less than two full weeks per year? If your taxable Airbnb income still suffers from the same tax regime, namely that of furnished rentals, exemptions are possible in certain cases.

Vat treshold

Indeed and in the first case, if your annual income earned from an Airbnb rental does not exceed a certain threshold, the latter are exempt from tax. In 2022 and according to article 35 bis of the General Tax Code, this threshold is set at 760 euros.

Important to know: if you recognize yourself in this situation, know that you are not legally obliged to declare these receipts on your annual income tax return. This exception is only authorized in this specific case where the furnished rental concerns only one or more rooms of your main residence, not a furnished apartment.

Episodic sole trader

For episodic rentals concerning an entire accommodation, regardless of whether it is an apartment or a house, the regulations are slightly different. According to article 50-0 of the General Tax Code, your income will not be subject to any taxation and is not eligible for social security contributions as long as it does not exceed 305 euros per year. This is explained by the fact that the 50% reduction on the income generated cannot be less than 305 euros.

Please note, however, that you are still required to declare your income for tax purposes. Note that for the past two years, the rental platform has been required to transmit your taxable Airbnb income to the tax authorities each year.

Calendar year error interest

In the context of an audit, therefore, it will be difficult for you to assert your good faith, even when your oversight is really one... In general and on average, an Airbnb tax declaration error exposes you to a fine equal to 10% of your annual income, increased by 0.20% for each month of delay. Finally, the tax institutions are able to rectify your situation over 3 years, which can quickly inflate your fine, even in the context of a simple old error.

Illustrating the potential consequences of making errors in Airbnb tax declarations
The consequences of arbnb tax declaration errors.

Income declaration: how to declare your Airbnb rental income?

Now that we have seen the importance of reporting your Airbnb income correctly for taxes, we will see together how to report your Airbnb income according to your personal reporting method.

If you are a fan of the tax return in paper format, you will simply have to indicate the total rents collected in the "5ND" box. This can be found on the "2042C" form, more commonly known as the supplementary income tax declaration form.

If you decide to declare your Airbnb income online, you will have to wait for step 3 before you can do so. Once you have reached this stage of the online income tax return, simply tick "Income from non-professional furnished rentals" in order to be able to indicate your taxable Airbnb income. Note that this line will only be checked by default in your second year of reporting, so consider this if you are new to Airbnb rentals.

Important to know: in these two cases and for your Airbnb taxable income declaration, you will have to indicate your income without the 50% deduction. This will be automatically deducted by the tax institutions.

Airbnb rental: the Micro-BIC regime and the real regime

Although the Micro-BIC is the majority in France, the real regime is the one that supplants it when your taxable Airbnb income exceeds 72,500 euros per year.

The big difference between the two regimes is the disappearance of the 50% reduction in the real regime, where only the charges are deductible on your Airbnb tax return, such as the charges inherent in your management service.

Rest assured, however, and if you only have one property listed on Airbnb, this less advantageous regime for you is only reserved for profiles with at least 5 different properties on the rental platform, or more in small French towns...

Enterpreneurs relief

Nevertheless, and if the actual regime is only an obligation from 72,500 euros of income, we strongly advise you to discuss with a chartered accountant its interest for you when your annual income exceeds 23,000 euros.

Important to know: a law of 2021 still awaiting a decree proposes the obligation to go through a professional status (affiliation to the RSI) when the income of an owner renting on Airbnb is greater than 23,000 euros per year.

While this decree seems likely to pass in the current situation, it is preferable and necessary for each owner renting on Airbnb to take preventive measures in this regard.

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