Social contributions for furnished rental activity

Social contributions for furnished rental activity

Since January 1st 2017, income from furnished rentals is subject to the Social Regime of Independents (RSI), and therefore subject to the corresponding social contributions, when it exceed € 23,000 per year and that the real estate is leased for short periods to a passing trade or if one of the members of the tax household is registered in the Commercial and Companies Register as a professional renter.

Under € 23,000, these rental income remain considered as income from patrimony and are subject to social security contributions (15.5%).

You can however become affiliated to the general social security regime (and not the RSI) if your annual income does not exceed the limit of € 82,800. But before opting for this regime, it is better to evaluate the advantages and disadvantages of this choice.

We can help you to choose the most convenient social regime and affiliate yourself to it. Contact us : +33 (0)4 93 87 01 08 or 

Social contributions for furnished rental activity

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