Declaring 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 · Sources checked November 9, 2026 · 2 min read
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Income from a non-professional furnished letting is declared on the supplementary return 2042-C-PRO, filed with your income tax return. Under micro-BIC, you enter gross receipts in box 5NI (standard furnished letting), 5NG (classified tourist let, bed and breakfast) or 5NH (unclassified tourist let): the allowance is applied automatically. Under réel, you carry the result of your 2031 return: box 5NA for a profit, 5NY for a deficit (impots.gouv.fr).
The boxes below are those of the return filed in 2026 for 2025 income, checked on 9 November 2026. Those for 2026 income, declared in 2027, are published in the spring: check them in the instructions before filing.
This guide is part of our LMNP réel: the complete guide.
Under micro-BIC
| Type of letting | Boxes (filer 1, filer 2, dependant) | Allowance |
|---|---|---|
| Standard furnished letting | 5NI, 5OI, 5PI | 50% |
| Classified tourist let, bed and breakfast | 5NG, 5OG, 5PG | 50% |
| Unclassified tourist let | 5NH, 5OH, 5PH | 30% |
You declare the total amounts received: rent, billed charges and service-charge advances. The tax office applies the allowance, of at least €305, and computes the taxable income (impots.gouv.fr).
Example: a studio let year-round brings in €9,600 including charges. You enter €9,600 in box 5NI. Taxable income is €4,800, after the 50% allowance.
Nothing else to file: there is no business return under micro-BIC. Registration obligations and, unless exempt, the CFE still apply.
Under réel
| Situation | Boxes (filer 1, filer 2, dependant) |
|---|---|
| Profit | 5NA, 5OA, 5PA |
| Deficit of the year | 5NY, 5OY, 5PY |
| Prior-year deficits not yet used | 5GA to 5GJ |
The amount to declare is the taxable result of your 2031 return, lines 370 (profit) or 372 (deficit) of schedule 2033-B. The business return is filed separately, see LMNP forms 2031 and 2033 yourself.
Example 1: €9,600 of receipts, €3,200 of expenses, €6,100 of depreciation deducted. The result is €300: you enter €300 in box 5NA.
Example 2: a year of major upkeep works, €9,600 of receipts and €10,000 of expenses. The deficit is €400: you enter €400 in box 5NY. The year's depreciation is not part of this deficit: it is carried forward in full, with no time limit (article 39 C of the French tax code, CGI).
Deficits from past years
An LMNP deficit is offset only against non-professional furnished-letting income, over the next ten years. It reduces neither your salary nor your other income (article 156 of the CGI). You carry unused deficits in boxes 5GA to 5GJ, one per year of origin: the tax office offsets them against the year's profit.
Social charges and contributions
As an LMNP, taxable income bears, on top of income tax, social charges (prélèvements sociaux), computed automatically from the boxes above. Some lettings, notably tourist lets above €23,000 of receipts, are subject to self-employed social contributions instead: other lines of form 2042-C-PRO then prevent double charging (impots.gouv.fr).
Not to be confused with property income
Furnished-letting rent goes neither in box 4BE nor on form 2044, which are for unfurnished lettings. If you let both unfurnished and furnished, each letting follows its own regime.
Have your return checked
A wrong carry-over between the business return and form 2042-C-PRO, or a deficit offset against the wrong income, is corrected with an amended return. If in doubt, have your return checked by a chartered accountant (expert-comptable) or a tax adviser.
Sources
- Furnished letting (location meublée), impots.gouv.fr
- Practical brochure: form 2042-C-PRO (2025 income), impots.gouv.fr
- Article 39 C of the French tax code, Légifrance
- Article 156 of the French tax code, Légifrance
Last checked on 9 November 2026
The amounts to declare, ready in spring
From the Pro+ plan, Kivlo compares micro-BIC and réel from the rent and expenses you actually recorded, and prepares the amounts for your return.
Frequently asked questions
Which box for a furnished letting under micro-BIC?
Box 5NI for a standard furnished letting, 5NG for a classified tourist let or bed and breakfast, 5NH for an unclassified tourist let (lines 5O… and 5P… for the second filer and dependants). You enter gross receipts; the allowance is computed automatically.
Which box for LMNP under réel?
Box 5NA for a profit, 5NY for a deficit. The amount is the one on your 2031 profit return.
Where do I declare LMNP deficits from past years?
In boxes 5GA to 5GJ, one per year of origin, over the last ten years. They are offset only against non-professional furnished-letting income.
Do I file form 2042-C-PRO as well as the business return?
Yes. Under réel, the 2031 and 2033 return computes the result; form 2042-C-PRO carries it into your income tax return. Both are needed.
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Kivlo editorial team
Updated November 9, 2026 · Sources checked November 9, 2026 · 2 min read