Tax 2026: Renting out your motorhome? Don't forget to fill in box 5NP
French tax authorities remind that income from renting out a motorhome through peer-to-peer platforms must be declared. Depending on annual revenue, e...
French tax authorities remind that income from renting out a motorhome through peer-to-peer platforms must be declared. Depending on annual revenue, either the micro-BIC regime with a 50% allowance (minimum €305) or the actual regime with deductible expenses applies. For micro-BIC, income is reported in box 5NP of form 2042 C Pro, and platforms automatically transmit data to the tax administration. Social contributions of 17.2% may also apply if income exceeds a certain threshold.