Reporting French property income
Flat-rate scheme or actual costs priced over the three-year commitment, deductible works and property losses, then the 2044 through to the sale: three modules following Hélène's rented flat. All the prose is free to read; only the quizzes are sold.
Intermediate3 modules26 minModule 1 free to read
2026 rules — verified on August 28, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Reporting my rental income· Step 1 of 8· Next step: Micro-foncier or actual-expense regime: comparison for an unfurnished rental
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Separate unfurnished from furnished letting, which fall into different tax categories entirely.
- Compare the flat-rate scheme and actual costs on your own numbers before electing.
- Measure the weight of the election, which is irrevocable for three years.
- Sort deductible works from non-deductible ones, category by category.
- Understand how a property loss splits between its two destinations.
- Anticipate the letting commitment attached to offsetting against total income.
- Complete the 2044 and carry its result correctly onto the main return.
- Keep the supporting documents a property income review asks for.
- Anticipate the sale: what has been deducted does not raise the acquisition base.
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 19 minFree — no accountFlat-rate scheme or actual costs: a choice that bindsWhat you will be able to do
- Separate unfurnished from furnished letting, which fall into different tax categories entirely.
- Compare the flat-rate scheme and actual costs on your own numbers before electing.
- Measure the weight of the election, which is irrevocable for three years.
- Module 29 minIncluded in the full courseDeductible costs and property lossesWhat you will be able to do
- Sort deductible works from non-deductible ones, category by category.
- Understand how a property loss splits between its two destinations.
- Anticipate the letting commitment attached to offsetting against total income.
- Module 38 minIncluded in the full courseFiling the 2044 and preparing the exitWhat you will be able to do
- Complete the 2044 and carry its result correctly onto the main return.
- Keep the supporting documents a property income review asks for.
- Anticipate the sale: what has been deducted does not raise the acquisition base.
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.