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French tax exemption for rentals
There is an income tax exemption for people who rent out a room in their home, which avoids the need for the property owner to declare the income under the micro-BIC regime.
However, the rent must be low.
This year, the ceiling is set at €190 per square metre rented out in Ile-de-France, or €140 in the rest of France.
You can add a proportional contribution to expenses, such as utilities, to this amount.
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