Where to declare Airbnb income on the tax return in 2026?
3 minutes
Income generated via Airbnb must be declared to the tax authorities. Contrary to popular belief, it does not fall under property income but under Industrial and Commercial Profits (BIC).
Whether you rent out occasionally or regularly, it is essential to fully understand where and how to declare your income to avoid any errors or tax adjustments.
Airbnb income: which tax category?
Income from furnished rentals (including Airbnb) is taxed in the category of:
BIC (Bénéfices Industriels et Commerciaux / Industrial and Commercial Profits)
This concerns:
Standard furnished rentals
Short-term rentals (Airbnb, Booking...)
Bed and breakfasts (chambres d’hôtes)
They must therefore never be declared as property income (revenus fonciers).
Micro-BIC or actual regime (régime réel): which choice in 2026?
1. The micro-BIC regime
This is the simplest regime.
Flat-rate deduction of 50% (or 30% for certain unclassified furnished properties)
Simplified declaration
No deduction of actual expenses
Ideal for low income or low expenses.
2. The actual regime (régime réel)
More technical but often more advantageous.
Deduction of actual expenses
Depreciation of the property and furniture
Significant tax optimization
Recommended for investments with a mortgage or high expenses.
Where to practically declare Airbnb income?
Under micro-BIC
Income must be declared in:
Form 2042 C PRO
Section:
“Revenues des locations meublées non professionnelles” (Non-professional furnished rental income)
You indicate:
The total amount of earnings (before deduction)
The tax authority automatically applies the deduction.
Under actual regime (régime réel)
The declaration is done in two steps:
Professional declaration (form 2031)
Reporting the result on form 2042 C PRO
The taxable income is calculated after deducting expenses and depreciation.
Should even small Airbnb incomes be declared?
Yes.
Even if your income is low or occasional, it must be declared.
Platforms (Airbnb, Booking...) now automatically transmit income details to the tax administration.
The risk of an audit is therefore high in case of omission.
What additional obligations are there?
In addition to the tax declaration, you must:
Declare your activity to the town hall (in certain cities like Paris)
Obtain a SIRET number
Comply with local rules (90-day limit, change of use...)
Taxation and regulations are now closely linked.
What mistakes should be avoided?
Declaring as property income (revenus fonciers)
Forgetting to declare the income
Choosing an unsuitable tax regime
Not keeping accounts under the actual regime
Underestimating the overall tax impact
An error can lead to adjustments and penalties.
Airbnb in 2026: a stricter framework
With the new regulations:
Controls are reinforced
Platforms share their data
Sanctions are higher
It is becoming essential to adopt a clear and compliant tax strategy.
Read also: Declaring rental income in 2026: the complete guide
Airbnb in Paris in 2026: the new rules changing the game for owners
Need to optimize your rental tax situation?
Do you rent on Airbnb or are you planning to do so?
Our team assists you to:
Choose the most suitable tax regime
Optimize your taxation
Secure your tax declaration
Explore more profitable alternatives (long-term furnished rental)
Contact us for a personalized analysis of your situation and maximize your income in full compliance.
