	Bare rental		Furnished rental
	Micro-foncier	Real regime	Micro-Bic	Real regime
Definition	The property must be completely empty of any furniture. The income from this rental will be declared in the category of land income.		The property must be provided with sufficient equipment to meet the essential needs of the tenant (example: table, chair, wardrobe, bed, kitchen equipment...). The income from this rental will be declared in the category of industrial and commercial profits (BIC)
Field of application	- Rental income is less than 15 000 € per year; - Or on option of the owner for 3 years mandatory.	- Income exceeding 15 000 € per year; - Or on express option of the owner for this regime.	- Rental income is less than 70 000 € per year; (Limit increased to 170 000 € for owners of furnished tourist accommodation and bed and breakfast) - Or on option of the owner to a real regime	- Income above 70 000 € per year - Or on option of the owner to a real regime
Taxation	The tax authorities apply a deduction of 30%. The taxation is therefore based on 70% of the rental income. No expenses such as works can be deducted in addition to the fixed rate.	The owner must declare his net income, i.e. his gross income after deduction of all expenses related to the property (work, management fees, etc.). The taxation will only be done on the net income.	The tax authorities apply a 50% deduction. The taxation is therefore only on 50% of the rental income. No expenses can be deducted in addition to the fixed price. The owners of furnished tourist accommodation and bed and breakfast benefit from an increased allowance of 71%.	The owner is taxable on his net income. He can therefore deduct all expenses related to the property. Taxation will only be on the net income.
Taxation	Declaration n° 2042	Declaration n° 2044	Declaration n° 2042 C PRO	Declaration 2031

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Income from bare rental and furnished rental