If you rent one or more rooms in your main home, you may be exempt from rent tax under certain conditions. The rental price must not exceed reasonable limits and the furnished room(s) must constitute the principal residence of the tenant, or his temporary residence if he has the status of seasonal employee. The same principle applies for the subletting of his principal residence.
Rents not to be exceeded
The rents not to be exceeded in order to be exempt from tax are reassessed each year according to the rent reference index (IRL). In 2022, the annual rent per m², charges not included, should not exceed €192 in Ile-de-France and €142 in other regions.
For 2023, according to our calculations, by applying the IRL for the second quarter of 2022 (+3.6%), we obtain ceilings of €199 for Ile-de-France and €147 for the other regions.
In the example of renting a room of 11 m², the rent (excluding charges) should not, for example, exceed €182.4 per month in Paris, or €2,189 per year. In the provinces, the rent for the same room must not exceed €134.75 per month or €1,617 per year.
Seasonal rental
In the event of the rental of one or more rooms in his main residence to people who do not take up residence there (guest rooms), the rental income must not exceed 760 euros including tax per year to be exempt from tax. . This rule is currently set until July 15, 2024.
Accumulation possible
Note that these two exemptions (rental as a main and seasonal residence) can be combined in the case of rooms rented to high school or university students during the school year and to holidaymakers during the summer period.
TO KNOW
The condition of a room within the main dwelling supposes that the rented or sub-let room(s) cannot be regarded as constituting independent dwellings of the main dwelling. When they form an inseparable whole with the main house, the immediate outbuildings can be regarded as rooms in the main house.
Thus, the exemption can apply to rentals or sub-lets of service rooms fitted out in the attic insofar as these rooms can be considered as still forming part of the main dwelling of the lessor or the main tenant.