Real estate & Fiscal representation

Airbnb and Short-Term Rentals in France for Non-Residents

Non-resident property owner renting via Airbnb or a platform in France: here is what you need to declare, how you will be taxed, and when a tax representative is required.

The obligation for non-residents to declare their Airbnb income in France

As a non-resident property owner renting out your property via Airbnb, Booking.com, Vrbo, or any other short-term rental platform, you are obliged to declare your rental income in France. This obligation exists regardless of your country of residence and the amount received.

Since 2020, digital platforms such as Airbnb are required to transmit their hosts' income annually to the DGFiP. This automatic transmission facilitates the tax authorities' audit processes. It is therefore essential to declare, even for modest amounts.

Declaration is required even at a loss Even if your Airbnb income is lower than your expenses (a deficit result), filing is mandatory. Under the actual expenses scheme, non-professional BIC losses can be carried forward against profits from the same activities over the following 10 years.

The BIC tax scheme for short-term rentals

Short-term furnished rental income — whether via Airbnb or directly — is taxable under the BIC (industrial and commercial profits) category, as with all furnished lettings. Two schemes apply depending on the amount of annual receipts.

Type of propertySchemeThresholdDeduction
Standard furnished lettingMicro-BIC< €77,700/year50%
Classified tourist accommodationMicro-BIC< €188,700/year71%
All types (elective)Simplified actual expensesUnlimitedActual expenses + depreciation

For non-residents, income tax on net profit is calculated at a minimum rate of 20% (or 30% above a certain threshold of French-source income). Social levies (17.2%) are added for EEA nationals not covered by social security in their country of residence.

Practical example Ms K., a resident of Montreal, rents her Paris studio apartment on Airbnb for 120 nights a year for a total of €14,400. The property is classified as "tourist accommodation". Under the micro-BIC scheme, her taxable profit is €4,176 (€14,400 × 29%). At the minimum rate of 20% for a non-resident, her French tax is approximately €835, to which social levies are added if applicable.

The VAT question for Airbnb rentals

In the vast majority of cases, short-term furnished lettings between private individuals are not subject to VAT in France. VAT applies only if the activity is carried out under para-hotel conditions, that is, if at least 3 of the following 4 services are offered: breakfast, regular cleaning of the premises, provision of household linen, reception of guests.

If your Airbnb activity is classified as para-hotel and you are established outside the EU, you will need to register for VAT in France and appoint an accredited VAT tax representative. This representative will collect VAT on your behalf, prepare CA3 VAT returns, and manage your relations with the tax authorities.

When is an accredited tax representative required for an Airbnb activity?

For a straightforward Airbnb activity without VAT, appointing a DGFiP-accredited tax representative (under Article 289A of the CGI) is not mandatory for rental income alone. However, several situations may make such an appointment necessary or strongly advisable:

  • Para-hotel activity with VAT (if you are established outside the EU): a VAT tax representative is mandatory
  • Future sale of the property: if the sale price exceeds €150,000, an accredited tax representative will be required for the capital gains declaration
  • High volume of activity: if you manage several properties and wish to fully delegate your French tax obligations to a professional
Beware of reclassification Airbnb and the tax authorities are increasingly scrutinising activities that exceed the scope of occasional lettings. If your Airbnb income regularly exceeds the micro-BIC thresholds and your services resemble those of a hotel, you could be reclassified as a "professional furnished landlord" (LMP) or as a para-hotel activity, with different tax and social security implications.

For any questions about your French tax obligations related to your Airbnb activity from abroad, consult our list of accredited tax representatives specialising in non-resident real estate taxation.

Frequently asked questions

Airbnb and other platforms have been legally required since 2020 to transmit their hosts' income to the French Tax Authority (DGFiP). This does not exempt you from declaring your own income in France. The automatic transmission is a tool to assist with audits, not a mechanism that files your return for you.
For seasonal furnished lettings without para-hotel services, VAT generally does not apply. If you offer additional services (breakfast, laundry, daily cleaning, reception), your activity may be reclassified as para-hotel and become subject to VAT, in which case a VAT tax representative may be required if you are established outside the EU.
Short-term furnished rental income is taxable under the BIC (industrial and commercial profits) category in France. Under the micro-BIC scheme, you benefit from a 71% deduction if the property is classified as "classified tourist accommodation" (meublé de tourisme), or 50% otherwise, within the applicable thresholds.
For Airbnb rental income alone without VAT, a DGFiP-accredited tax representative is not mandatory. However, if you subsequently sell the property (capital gain > €150,000), or if your activity generates French VAT, appointing an accredited representative becomes necessary.
Official sources — impots.gouv.fr — BOFiP — service-public.fr

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