I started renting out my 2-bedroom apartment in Paris furnished through Airbnb since January 2025. I've received about 8000€ so far. Do I need to declare this as rental income or as a self-employed business? And do I have to pay social charges on it?
The big surprise often hits at tax time: you have to pay social contributions on your Airbnb income (around 45% depending on your tax regime), not just income tax! So those €8,000 you made - you really need to set aside a good chunk of it right now because it's going to hurt when April rolls around.
One thing a lot of people forget: ask Airbnb for a detailed statement of your income for each month! Sounds obvious but when you need to justify to the tax authorities where every euro came from, having an official document is super useful instead of cobbling together screenshots. It also makes potential audits easier!
With a furnished 1-bedroom apartment in short-term rental, you fall into the professional income category (not rental income). You need to declare it as a non-professional furnished property owner if you stay under €23,000 a year, which is your situation. There you get the micro-enterprise scheme with a flat 50% deduction, so you only declare your €8,000 and pay taxes on around €4,000. For social contributions it's a bit more complicated: you have to pay into CIPAV (social contributions) on this income, which represents about 21-22% of your net profits, so be prepared to shell out for that when you file your return.
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