French rental income has its own rules, and the biggest decision is made before you file: which tax regime applies to your property. Unfurnished and furnished rentals are taxed completely differently, and within each there is a simplified option and an actual-expense option. Choosing well can change your taxable result substantially — and the choice usually commits you for several years.

FiscoExpat structures this property by property. You enter the rents, charges and loans in English, upload the statements, and we route each property to the right regime — micro-foncier, régime réel or furnished (LMNP). ORAVIA reviews the routing, confirms the scope and prepares the filing once you accept the mission.

Unfurnished rentals: micro-foncier or régime réel

Unfurnished property income (revenus fonciers) is reported on form 2044. Under micro-foncier you get a flat 30% allowance with no bookkeeping, available below an annual rent threshold. Under the régime réel you instead deduct actual expenses — loan interest, works, management fees, insurance and property tax — which is often better when charges are high, and it can create a déficit foncier that reduces your overall taxable income.

  • Flat 30% allowance under micro-foncier
  • Actual expenses deducted under régime réel
  • Deductible: interest, works, fees, insurance, taxe foncière
  • Possible déficit foncier to offset other income

Furnished rentals: the LMNP regime

Furnished rental income is treated as business income (BIC), not property income, and is filed under the LMNP status. Micro-BIC gives a flat 50% allowance; the régime réel lets you deduct real charges and, importantly, depreciate the property and furniture (amortissement), which often brings the taxable result close to zero. The right option depends on your charges, your loan and how long you plan to hold.

  • Furnished income taxed as BIC under LMNP
  • Flat 50% allowance under micro-BIC
  • Depreciation (amortissement) under régime réel
  • Different forms from unfurnished rentals

How we handle multiple properties

Each property has its own income, charges and, sometimes, its own regime. The intake keeps them separate so nothing is merged by accident, and collects the statements the accountant needs to compute each result correctly. ORAVIA confirms the regime routing before the mission is contracted.

  • Property-by-property document collection
  • Separate treatment of furnished and unfurnished
  • Regime routing confirmed by the accountant
  • Secure upload for statements and invoices