Furnished rental declaration

"Any person offering a furnished tourist accommodation for rent must first make a declaration to the mayor of the commune in which the accommodation is located

To declare your furnished accommodation, simply fill in the CERFA DE DÉCLARATION form and send or drop it off at the Mairie des Orres.

ATTENTION: If you rent a property without declaring it, you may be liable to a third-class fine of up to €450 (article R. 324-1-2 of the French Tourism Code and article 131-13 of the French Penal Code).

Once you've made your declaration, the Mairie des Orres will tell you how to pay back the tourist tax you've collected from your guests.

You'll find all the information you need about tourist tax in Les Orres on the Mairie des Orres website.

"Renters of furnished accommodation, whether professional or not, must be registered with Insee's Sirène directory. This formality is free of charge"

The declaration must be made online at the "guichet des formalités des entreprises":

- register and/or log on to the INPI website and declare your rental activity

This formality enables you to indicate your chosen tax regime, declare the start and location of your activity, and obtain a SIRET number.

This will enable you to benefit from the 30% tax allowance to which you are entitled, or 50% if your furnished accommodation is classified.

If you are liable for CFE tax, you can apply each year for partial tax relief. You will find below the application form to send to the Embrun tax center (see e-mail address above).

If your rental income does not exceed €5,000 and you occupy the property outside rental periods (mixed use), you will be exempt from this tax.

If you are filing a tax return using the actual tax system :

FORM 1327

If you declare under the normal system (micro BIC) :

FORM 1327-S

Declaring your rental income

The income you earn from renting out furnished premises as a Non-Professional Furnished Rental Company (LMNP) is subject to the progressive income tax scale. They must be declared as Industrialand Commercial Profits(BIC).

  • Either under the simplified micro-BIC regime (declaration of income less a flat-rate allowance)

  • Or with real BIC accounting

The micro-BIC system

Declaration of rental income less a flat-rate allowance

For the 2024 tax return (filed in 2025):

  • If your property is not classified:
    • 50% tax allowance

    • If you do not exceed the maximum sales threshold of €70,000

  • If your property is classified:
    • 71% tax allowance
    • If you do not exceed the maximum sales threshold of €188,700

    • Additional tax allowance of 21% for properties located outside areas where there is a significant imbalance between supply and demand (all communes in the Hautes-Alpes département) and where annual sales are less than €15,000

      I.e. a total allowance of 92%

Fiscalité meublés de tourisme

For the 2025 tax return (declared in 2026):

  • If your home is not classified:
    • 30% tax allowance
    • If you do not exceed the maximum sales threshold of €15,000

  • If your property is classified:
    • 50% tax allowance
    • If you do not exceed the maximum sales threshold of 77,700€

If you exceed these limits, you will have to declare your income under the real BIC system

Revenues are to be reported on the n°2042-C-PRO tax form, under the heading "Revenus des locations meublées non professionnelles, régime micro BIC" (Income from non-professional furnished rentals, micro BIC regime), or on your tax return at https://www.impots.gouv.fr

Where to declare?
On the declaration form or on the Ministry of Finance website, the corresponding boxes are as follows:

Déclaration revenus meublés

Real BIC tax system

Under this system, you can deduct depreciation on the purchase of your property, work carried out on it, agency or janitor fees, etc.

Choosing this system means keeping strict accounts, and we strongly advise you to consult a chartered accountant or a tax lawyer.

More info on tax regimes for furnished rentals

Council tax and/or CFE?

If you rent out your furnished tourist accommodation and never stay there, you won't be liable for the taxe d'habitation. However, you will have to pay the Contribution Foncière des Entreprises (CFE)

If you occupy all or part of the property during the year, you will pay the taxe d'habitation, but not the CFE.

You are therefore liable for one or the other, but not both.

For more information, contact the tax department