Form 2044 - Fill, Sign and Download | French Rental Income 2025
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ZenDocs is not a law firm and does not provide legal advice.
Reviewed by Zendocs Team. Updated 23 October 2026.
Form 2044 is the annex to Form 2042 used to declare rental income from unfurnished property under the real regime. You deduct your actual expenses instead of the flat allowance.
Landlords whose gross rental income exceeds 15,000 euros a year, and landlords below that limit who choose the real regime. The choice is binding for three years. Under the simplified micro regime, no Form 2044 is needed and a flat 30% allowance for expenses applies.
Your civil status and address, details of each property and tenant, the rents received, deductible expenses such as management costs, insurance, repairs, property tax and co-ownership charges, and loan interest. Management costs can be claimed as a flat 20 euros per property.
The profit or deficit calculated on Form 2044 is carried to your main return, Form 2042, filed in the same campaign. A deficit not caused by loan interest can be offset against your overall income up to 10,700 euros per year, and any excess can be carried forward against rental income for ten years.
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