French Cerfa 2044 Rental Income Form — Filing Guide 2026

Any landlord who lets unfurnished property in France must file the 2044 if gross annual rental receipts exceed €15,000, or if they voluntarily opt for the régime réel (actual-cost method). Below €15,000 the micro-foncier regime applies automatically, giving a flat 30% deduction with no 2044 required. The micro-foncier option is not available if you hold SCPI units (French real-estate investment funds) or benefit from special schemes such as Malraux, monuments historiques, Borloo ancien or Cosse.

The following charges are deductible under the régime réel: mortgage loan interest (intérêts d'emprunt), maintenance and repair costs (entretien et réparation), improvement works (amélioration), taxe foncière (the annual local property tax), co-ownership service charges (charges de copropriété), landlord insurance premiums, and property management or agency fees. Construction, reconstruction or extension works are specifically excluded and cannot reduce your taxable rental income under any circumstances.

When total allowable charges exceed gross rents, you have a déficit foncier. The portion of that deficit arising from expenses other than loan interest can be offset against your overall taxable income (revenu global) up to a cap of €10,700 per year. Any excess above €10,700, together with the entire loan-interest component of the deficit, must be carried forward and offset against rental income over the following ten tax years.

The 2044 is filed alongside your main 2042 income tax return (déclaration de revenus) each spring. Exact deadlines vary by département and are published annually by the DGFiP. Online filers consistently receive a later deadline than paper filers. Because the 2044 is an annex rather than a standalone form, there is no separate submission — you attach it electronically when completing your 2042 on impots.gouv.fr.

The standard Cerfa 2044 covers straightforward unfurnished lettings under the régime réel with no special tax incentive scheme attached. The 2044-SPE (spéciale) is required only if you are claiming deductions under special regimes — monuments historiques (listed buildings), Borloo ancien, Robien or similar schemes for qualifying properties. If you simply rent out an unfurnished flat or house with no special incentive, use the standard 2044.

You only file a 2044 when you are on the régime réel. Under the micro-foncier regime (gross rents at or below €15,000 per year), the DGFiP applies an automatic 30% flat deduction and no annex is required. You may voluntarily opt into the régime réel and file the 2044 if your actual deductible charges exceed 30% of gross rents — for instance, if you carry heavy loan interest or significant repair costs. Be aware that opting in locks you into the régime réel for three years.