Form 2044 — rental income, real regime
The 2044 is the rental-income return under the real regime: rents from your UNFURNISHED lettings, deductible charges line by line (repairs, loan interest, property tax, management), and the property result — taxable profit or deficit — carried over to the 2042. It is filed with the income tax return, online. Furnished lettings do NOT use the 2044 (they are BIC income).
Up to date for 2026 — verified on August 27, 2026Official form2044Guide: about 30 min
This content is part of the path: Reporting my rental income· Step 6 of 8· Next step: Form 2044-SPE — rental income under special schemes
Deadlines
- With the income tax return (spring)
- Same calendar as the 2042: staggered dates by département, shown in the personal account.
Documents to prepare
- Rent receipts and leases (rents collected)
- Invoices for works and expenses
- Loan amortisation schedule (interest)
The blank PDF remains downloadable from the official site. For pre-filling, we keep a copy of this public form (Licence Ouverte 2.0, source cited on the produced document).
What you get
- The official form itself, pre-filled with your entries. Only the boxes that match the fields below are filled in: complete the others on the form before filing it.
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The generated document is written in French — the language the receiving French authority expects. This page is in English; the document itself is not translated.
Fill in the official form online
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Official form pre-filled with your data: read every box and check the amounts before filing or paying.
Who this applies to
- Landlords of unfurnished lettings under the real regime — by right above the micro-foncier ceiling, or by option.
- Below the micro-foncier ceiling, income is declared directly on the 2042 with a flat allowance — no 2044.
- Special situations (historic monuments, certain schemes) use the 2044 spéciale.
Worked example
Example: Hugo rents out an unfurnished flat
Hugo rents an unfurnished flat for €750 a month, i.e. €9,000 of rent collected in 2025. He deducts €3,200 of actual charges — works, property tax, loan interest. His net property income of €5,800 is carried over automatically to his 2042 return.
How to fill it in, step by step
- List the rents actually collected during the year, property by property.
- Deduct charges by nature: maintenance works, property tax, management fees, insurance.
- Report loan interest on its dedicated line.
- Compute the property result (profit or deficit).
- Check the automatic carry-over of the result to the 2042.
The form, line by line
- Rents collected
- Gross rents received in the year, excluding charges re-billed to the tenant.
- Deductible charges
- Repair and maintenance works (not construction or extension), loan interest, property tax, management fees, insurance premiums — each line with its receipts.
- Property result
- Rents minus charges: a profit joins taxable income (and bears social levies); a deficit offsets under conditions and carries forward.
- Carry-over to the 2042
- The 2044's result is carried into the 2042's property-income boxes — both returns are filed together.
Good to know
- The 2044 is for the actual-expenses regime: check your regime (micro-foncier or réel) before filling it in.
- Keep every works invoice: they substantiate the deductions in case of an audit.
Common mistakes
- Declaring a furnished letting on the 2044: furnished income is BIC (2042-C-PRO), not property income.
- Deducting construction or extension works: only repair, maintenance and qualifying improvement works deduct.
- Not comparing the real regime with the micro-foncier each year — the option is a multi-year commitment.
- Forgetting social levies on the property profit (linked CSG-CRDS calculator).
- Discarding the receipts that support every deducted line.
Frequently asked questions
2044 or micro-foncier?
Below the micro-foncier ceiling, a flat allowance applies without the 2044; under the real regime you deduct actual charges. If your charges exceed the allowance, the real regime wins — durably, as the option commits you for several years.
Where are furnished lettings declared?
As BIC, on the 2042-C-PRO (linked guide) — never on the 2044, reserved for unfurnished lettings.
How is the property profit taxed?
It is subject to income tax together with your other income, and to social levies (17.2%); both are collected at source through a monthly or quarterly instalment. The linked calculators price both.
What if my charges exceed my rents?
You then have a property deficit. The part arising from charges other than loan interest is deducted from your overall income, up to €10,700 a year, and whatever it cannot absorb carries forward against overall income for the next 6 years. The excess above €10,700 and the part due to loan interest offset your property income for the next 10 years. Beware: if the property stops being let within 3 years, the deduction from overall income is clawed back, save for exceptions.
If I choose the real regime while I qualify for micro-foncier, am I locked in?
Yes, for 3 years. When your rental income does not exceed €15,000, you may opt for the real regime and therefore file the 2044, but this option is irrevocable for 3 years (sheet F1991). So weigh your charges over several years, not just the year of major works.
Go further
Compute the related amounts
Understand this form: the related course
Related forms
- French form 2042 — income-tax return
- Form 2044-SPE — rental income under special schemes
- Declaring a furnished tourist rental to the municipality
- Form 2072-S — reporting the profit of a transparent French property company
- Form 2042-IFI — French real-estate wealth tax
- Form 2072-C — the full return of a property company taxed under income tax
- French rent receipt (quittance de loyer) and partial-payment receipt
Official sources
- impots.gouv.fr — Form 2044: rental income return (2026 edition, verified 27 August 2026) — August 27, 2026
- impots.gouv.fr — Form 2042: income tax return — August 27, 2026
- service-public.gouv.fr — Income tax: rental income from unfurnished lettings, sheet F1991 (checked 15 April 2026): the real-regime option is irrevocable for 3 years below €15,000 of rental income; 17.2% social levies; property deficit deductible from overall income up to €10,700, carried forward 6 years (overall income) and 10 years (property income) — September 24, 2026
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.