Do you rent on Airbnb, sell on Vinted and think you have to pay taxes? Our guide to understanding everything

Consumers who rent their apartment on Airbnb or sell goods on Leboncoin and Vinted may panic when completing their income tax return. Special conditions apply.

The online 2023 income declaration service has been open for a few days, on April 11, 2024 to be precise, and with increasing digital uses, the process is becoming ever more tedious. For French people who rent accommodation via platforms such as Airbnb, Abritel or sell goods and clothing through Leboncoin or Vinted, it is not always necessary to declare income from these activities to the tax authorities. Clubic explains everything to you, step by step.

What to do if you rent your accommodation on Airbnb, Booking or Abritel

Beyond a certain threshold, which is admittedly particularly low, you must declare your income from furnished rentals. You are concerned when you rent your apartment or house for a weekend or for the year, or when you go on vacation, or even if you rent your parking lot, your cellar or your swimming pool.

The first important rule is that below 760 euros per year for seasonal rental on an Airbnb type platform, the consumer remains exempt and does not have to declare the amount to the tax authorities.

Beyond this sum and up to 77,700 euros of revenue for the year 2023 alone, the owner must act under the “micro BIC” regime, with the gross revenue having to be reported on a supplementary declaration no. 2042 C pro. 50% of revenues are subject to the income tax scale, with automatic 50% deduction for expenses. If the income is greater than 77,700 euros, the individual is subject to the BIC in real regime.

What to do if you sell goods and other items on Leboncoin, Vinted or eBay

If you sell clothing, video games or jewelry on classified ad platforms such as Vinted or Leboncoin, there are different scenarios. First, you should know that not everything you declare will necessarily be taxed.

In the event that you have sold precious metals, jewelry or objects of art, collectibles or antiques at a price higher than 5,000 euros, the income from these sales is taxable, via the flat rate tax on precious objects (form 2091).

For other goods whose sales exceed 5,000 euros over the entire year (you sell clothing, records or others on Vinted or Leboncoin): you are subject to the capital gains tax regime on the sale of movable property, at the rate of 19%. This is form 2048-M. It should be noted that for their part, platforms of this type automatically transmit the amounts generated to the Tax Office as soon as they exceed 2,000 euros, or 30 sales per year. It is therefore better not to mess around with the Tax Administration.

Finally, note that if you buy or manufacture goods to sell or resell them (that you sell what you have manufactured), you can opt for the micro BIC regime, if your income is less than 188,700 euros for the year 2023 (beyond this, you must switch to the BIC real regime), where you will be taxed at the income tax scale on 29% of receipts, with an automatic allowance for costs of 71%. For the latter case, form 2042-C-Pro will be your ally.