Rental income from unfurnished property is taxable as property income ('Revenus fonciers', see https://www.service-public.fr/particuliers/vosdroits/F1991). Subject to certain conditions, property income must be declared either under the regime micro-foncier or the 'regime réel' as described in the table below:
| Type of taxation regime | Commentary |
| The regime 'micro foncier' | The regime 'micro foncier' applies to any taxpayer whose rental income is less than EUR 15,000 annually. |
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