File a Micro-BIC tax return

You report your gross income, the tax authorities apply a flat-rate deduction, and you don't have to keep any accounting records.

Disclaimer. The concierge services agreement expressly excludes any obligation to provide tax advice. This page describes a general framework and does not constitute personalized advice. Your specific circumstances—tax residency, ownership structure, debt, and other income—may completely alter the conclusions drawn herein.

You must report the gross amount of your income on the supplemental income tax return for self-employed individuals. The deduction is applied automatically.

These amounts result from the reform that took effect for the 2025 tax year.

The total amount received, before any deductions: before the platform fee, before our fees, before the cleaning fee. This is a common source of confusion.

Specifically, for a one-night stay costing €150, of which you have €96.90 remaining, it is indeed the €127.50 actually received that is reported—since you do not receive the platform commission.

Classifying a property as a vacation rental increases the tax deduction from 30% to 50% and raises the income cap from €15,000 to €77,700. For a property that generates a few thousand euros in revenue, this approach is almost always profitable.

• Exceeding the limit triggers the actual rate, effective for the fiscal year. Monitor the cumulative total throughout the year, including household flat rates.
• No expenses are deductible under the micro-tax regime. The tax allowance is intended to cover everything: loan interest, fees, repairs, insurance, and property tax.
• If your actual expenses exceed the deduction, you'll pay taxes on income you don't have. This is typically the case with a property purchased on credit.