Tax
Declaring your rental income, choosing a tax regime, keeping to a scheme such as Pinel.
Free tools
- IRL calculator
- Rent receipt templateSoon
Guides
TaxDeductible co-ownership charges: the 2044 lines
Advances paid to the syndic on line 229, add-back on line 230 the following year, recoverable charges, TEOM: co-ownership on form 2044, with a worked example.
Kivlo · Updated November 9, 2026
TaxLMNP réel: the complete guide to furnished lettings
The réel regime for French furnished lettings (LMNP): thresholds, depreciation, deficits, forms 2031 and 2033, 2042-C-PRO, CFE and capital gains, with a worked example.
Kivlo · Updated November 9, 2026
TaxLMNP capital gains: the depreciation clawback
Since 15 February 2025, depreciation deducted by a French LMNP under réel increases the capital gain on sale. Who is affected, the exclusions, a worked example.
Kivlo · Updated November 9, 2026
TaxLMNP depreciation: a worked example
Land not depreciable, components, furniture, the article 39 C ceiling, deferred depreciation: how to depreciate a French furnished letting under the réel regime, step by step.
Kivlo · Updated November 9, 2026
TaxDeclaring LMNP income: form 2042-C-PRO
Boxes 5NG, 5NH, 5NI under micro-BIC, 5NA and 5NY under réel, deficits 5GA to 5GJ: where to declare French non-professional furnished-letting income on form 2042-C-PRO.
Kivlo · Updated November 9, 2026
TaxLMNP micro-BIC or réel: how to choose
€83,600 and €15,000 ceilings, 50% or 30% allowance, depreciation, one-year option: how to choose between micro-BIC and réel for a French furnished letting, three worked examples.
Kivlo · Updated November 9, 2026
TaxLMNP forms 2031 and 2033: filing them yourself
Form 2031, schedules 2033, key lines, online filing and deadline: what a French furnished landlord's réel tax return contains, and how to file it without help.
Kivlo · Updated November 9, 2026
TaxLMNP without an accountant: is it possible?
No legal requirement, no more tax edge from management centres: what a French furnished landlord can do alone under réel, the risks, and when an accountant pays off.
Kivlo · Updated November 9, 2026
TaxForm 2044: declaring French rental income line by line
Rent, expenses, loan interest, deficit, boxes 4BA, 4BB, 4BC and 4BD: how to fill in form 2044 for unfurnished lettings in France, section by section, with a full example.
Kivlo · Updated November 9, 2026
TaxMicro-foncier or actual expenses: French rental tax
€15,000 threshold, 30% allowance, deductible expenses, rental deficit, three-year option: how to choose between micro-foncier and the réel regime, with a worked example.
Kivlo · Updated November 10, 2026
TaxPinel: keeping your letting commitment
2026 rent and tenant income caps, 6- or 9-year term, extensions, letting to relatives, vacancy, selling: what makes a French Pinel tax reduction fall away.
Kivlo · Updated November 7, 2026
Free tool
IRL rent review calculator
Your new rent, with the INSEE index and the formula in full.
Calculate my review