{"id":64844,"date":"2024-05-28T08:30:19","date_gmt":"2024-05-28T06:30:19","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=64844"},"modified":"2026-02-17T18:41:16","modified_gmt":"2026-02-17T17:41:16","slug":"la-fiscalite-de-la-location-saisonniere","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/la-fiscalite-de-la-location-saisonniere\/","title":{"rendered":"La fiscalit\u00e9 de la location saisonni\u00e8re"},"content":{"rendered":"<p>La fiscalit\u00e9 de la location saisonni\u00e8re (agence immobili\u00e8re, petite annonce, ou site &#8211; Airbnb, Booking, Abritel, etc.) \u00a0g\u00e9n\u00e8re des revenus qu\u2019il faut d\u00e9clarer aupr\u00e8s de l\u2019administration fiscale.<\/p>\n<p>Cotisations sociales, d\u00e9claration de revenus, r\u00e9gime d\u2019imposition, plafonds, montants, cat\u00e9gories, exon\u00e9rations\u2026 Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France, fait le point sur la fiscalit\u00e9 de la location saisonni\u00e8re.<\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><strong>Le choix du r\u00e9gime fiscal de la location saisonni\u00e8re<\/strong><\/h2>\n<p>Le contribuable qui per\u00e7oit des loyers et charges d\u2019une location saisonni\u00e8re a le choix entre deux r\u00e9gimes d\u2019imposition, le r\u00e9gime forfaitaire (ou \u201cmicro-BIC\u201d), et le r\u00e9gime r\u00e9el. Il peut s\u2019av\u00e9rer judicieux d\u2019effectuer avant sa d\u00e9claration d\u2019imp\u00f4ts des calculs pr\u00e9visionnels pour d\u00e9terminer l\u2019option la plus avantageuse.<\/p>\n<p>Les recettes locatives per\u00e7ues en 2023 sont \u00e0 d\u00e9clarer en Mai et Juin 2024, \u00e0 l\u2019occasion de la d\u00e9claration annuelle de revenus.<\/p>\n<p>Les recettes locatives annuelles inf\u00e9rieures \u00e0 23 000 \u20ac ou repr\u00e9sentant moins de 50 % des revenus du foyer fiscal, classent le contribuable comme loueur non professionnel (LMNP). Voir notre article <a href=\"https:\/\/valoxy.org\/blog\/location-meublee-non-professionnelle-lmnp\/\">Location Meubl\u00e9e Non Professionnelle (LMNP)<\/a>. Dans le cas contraire, il sera consid\u00e9r\u00e9 comme loueur en meubl\u00e9 professionnel (LMP).<\/p>\n<h4><strong>Le r\u00e9gime fiscal forfaitaire (<\/strong><strong>ou <\/strong><strong>\u201cmicro-BIC\u201d)<\/strong><\/h4>\n<p>Le contribuable b\u00e9n\u00e9ficie d\u2019un abattement forfaitaire sur l\u2019ensemble des montants per\u00e7us (loyers et charges), \u00e0 savoir :<\/p>\n<ul>\n<li>S\u2019il s\u2019agit d\u2019une location saisonni\u00e8re classique : 50 % d\u2019abattement dans la limite de 77700 \u20ac\/an ;<\/li>\n<li>Dans le cas d\u2019un g\u00eete rural class\u00e9 \u00ab\u00a0meubl\u00e9 de tourisme\u00bb, d\u2019une location class\u00e9e \u00ab\u00a0meubl\u00e9 de tourisme\u00a0\u00bb ou une chambre d&rsquo;h\u00f4tes : 71 % d\u2019abattement dans la limite de 176 200 \u20ac\/an.<\/li>\n<\/ul>\n<p>En cas de d\u00e9passement des seuils de revenus, le contribuable est soumis au r\u00e9gime r\u00e9el.<\/p>\n<p>Il faudra d\u00e9clarer ces revenus locatifs saisonniers sur <a href=\"https:\/\/www.service-public.fr\/particuliers\/vosdroits\/R36751\">le formulaire 2042 C PRO<\/a>, (d\u00e9claration compl\u00e9mentaire d&rsquo;imp\u00f4t sur le revenu \u00ab professions non salari\u00e9es \u00bb) :<\/p>\n<ul>\n<li>en case \u00ab\u00a05ND\u00a0\u00bb pour les locations saisonni\u00e8res classiques,<\/li>\n<li>en case \u00ab\u00a05NG\u00a0\u00bb pour les locations saisonni\u00e8res class\u00e9e,<\/li>\n<\/ul>\n<p>Puis reporter ces montants dans la cat\u00e9gorie des <a href=\"https:\/\/valoxy.org\/blog\/benefices-industriels-et-commerciaux\/\">B\u00e9n\u00e9fices Industriels et Commerciaux (BIC)<\/a>.<\/p>\n<p>L\u2019imp\u00f4t \u00e0 payer sera fonction du bar\u00e8me et des autres revenus d\u00e9clar\u00e9s, apr\u00e8s l\u2019abattement forfaitaire repr\u00e9sentatif des charges.<\/p>\n<h4><strong>Le r\u00e9gime fiscal r\u00e9el<\/strong><\/h4>\n<p>Pour b\u00e9n\u00e9ficier du r\u00e9gime r\u00e9el d&rsquo;imposition, il faut adresser une demande au service des Imp\u00f4ts indiquant son souhait d\u2019y \u00eatre rattach\u00e9. <strong>Cette d\u00e9marche doit se faire au plus tard <\/strong><strong>\u00e0 la date limite de d<\/strong><strong>\u00e9<\/strong><strong>p\u00f4<\/strong><strong>t de la d\u00e9claration des revenus. Il n\u2019est alors plus possible de changer de r\u00e9gime avant deux ans.<\/strong><\/p>\n<p>Le r\u00e9gime r\u00e9el consiste \u00e0 d\u00e9duire l\u2019ensemble des charges li\u00e9es au logement des loyers per\u00e7us :<\/p>\n<ul>\n<li>int\u00e9r\u00eats et frais d\u2019emprunt ;<\/li>\n<li>r\u00e9parations et frais d\u2019entretien ;<\/li>\n<li>primes d\u2019assurance ;<\/li>\n<li>taxe fonci\u00e8re ;<\/li>\n<li>frais de gestion locative ;<\/li>\n<\/ul>\n<p>Puis, sur la d\u00e9claration professionnelle <a href=\"http:\/\/www.impots.gouv.fr\/formulaire\/2031-sd\/impot-sur-le-revenu\">2031-SD<\/a> (\u00ab B\u00e9n\u00e9fices industriels et commerciaux \u00bb) :<\/p>\n<ul>\n<li>Reporter le montant des recettes,<\/li>\n<li>D\u00e9duire l&rsquo;ensemble des charges,<\/li>\n<\/ul>\n<p>Il faut ensuite reporter le r\u00e9sultat sur la d\u00e9claration compl\u00e9mentaire de revenus <a href=\"https:\/\/www.impots.gouv.fr\/portail\/formulaire\/2042\/declaration-des-revenus\">2042 C-Pro<\/a>, rubrique \u00ab revenus des locations meubl\u00e9es non professionnelles \u00bb.<\/p>\n<p>La d\u00e9claration au r\u00e9gime r\u00e9el implique aussi le paiement de :<\/p>\n<ul>\n<li>la<a href=\"https:\/\/www.economie.gouv.fr\/particuliers\/taxe-fonciere-bati-calcul-reductions\"> taxe fonci\u00e8re<\/a>, en tant que propri\u00e9taire du logement lou\u00e9,<\/li>\n<li>la <a href=\"https:\/\/www.impots.gouv.fr\/particulier\/questions\/je-fais-de-la-location-meublee-dois-je-payer-de-la-cfe-cotisation-fonciere-des\">Cotisation Fonci\u00e8re des Entreprises (CFE)<\/a> due \u00e0 partir de la seconde ann\u00e9e d\u2019activit\u00e9,<\/li>\n<li>et de la CVAE, au del\u00e0 de 152 500 \u20ac HT de chiffre d\u2019affaires.<\/li>\n<\/ul>\n<h4><strong>Exon\u00e9ration<\/strong><\/h4>\n<p><strong>L<\/strong>a location ou la sous-location d\u2019une ou plusieurs pi\u00e8ces de son habitation principale est une location meubl\u00e9e imposable (BIC) sauf dans les conditions suivantes (CGI Art. 35bis) :<\/p>\n<p>Location \u00e0 titre de r\u00e9sidence principale :<\/p>\n<ul>\n<li>la ou les pi\u00e8ces lou\u00e9es constituent pour le locataire ou le sous-locataire en meubl\u00e9 sa r\u00e9sidence principale (ou sa r\u00e9sidence temporaire s&rsquo;il a le statut de salari\u00e9 saisonnier),<\/li>\n<li>le prix de location doit \u00eatre fix\u00e9 dans des limites \u00ab raisonnables \u00bb ne pouvant d\u00e9passer un plafond annuel (hors charges) au m\u00e8tre carr\u00e9 en 2024 de:\n<ul>\n<li>206 \u20ac \/an\/m2 en \u00cele-de-France (199 \u20ac en 2023),<\/li>\n<li>152 \u20ac \/an\/m2 dans les autres r\u00e9gions (147 \u20ac en 2023).<strong>On ne peut donc pas louer une chambre de 15 m2 (par exemple) plus de 190 \u20ac par mois (15 X 152 \/ 12 = 190)<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Location \u00e0 titre de r\u00e9sidence temporaire :<\/p>\n<ul>\n<li>la ou les pi\u00e8ces sont lou\u00e9es \u00e0 des personnes n\u2019y \u00e9lisant pas domicile (chambres d\u2019h\u00f4tes) pour un revenu locatif inf\u00e9rieur \u00e0 760 \u20ac TTC par an.<\/li>\n<\/ul>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><strong>Quelles sont les cotisations sociales de la location meubl\u00e9e ?<\/strong><\/h2>\n<p>Si les recettes annuelles sont :<\/p>\n<ul>\n<li>inf\u00e9rieures \u00e0 23 000 \u20ac :\n<ul>\n<li>il n\u2019y a pas de cotisations sociales sur les revenus, mais il faut quand m\u00eame les d\u00e9clarer dans la d\u00e9claration annuelle de revenus.<\/li>\n<\/ul>\n<\/li>\n<li>comprises entre 23 000 et 77 700 \u20ac : le contribuable a la choix entre :\n<ul>\n<li><strong>Le r\u00e9gime du micro-entrepreneur<\/strong>\n<ul>\n<li>s\u2019affilier et d\u00e9clarer ses recettes sur le site <a href=\"https:\/\/www.autoentrepreneur.urssaf.fr\/portail\/accueil.html\">urssaf.fr<\/a><\/li>\n<\/ul>\n<\/li>\n<li><strong>Le statut de travailleur ind\u00e9<\/strong><strong>pendant <\/strong>\n<ul>\n<li>ce statut d\u00e9pend de la S\u00e9curit\u00e9 Sociale des Ind\u00e9pendants (SSI), l\u2019ancien r\u00e9gime social des ind\u00e9pendants (RSI). Il faut alors s\u2019affilier sur le site <a href=\"https:\/\/formalites.entreprises.gouv.fr\/\">entreprises.gouv.fr<\/a>, puis d\u00e9clarer ses b\u00e9n\u00e9fices sur <a href=\"http:\/\/www.impots.gouv.fr\/particulier\/modalites-declaratives\">impots.gouv.fr<\/a><\/li>\n<\/ul>\n<\/li>\n<li>sup\u00e9rieures \u00e0 77 700 \u20ac\n<ul>\n<li>Statut de travailleur ind\u00e9pendant (voir supra)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Pour plus d\u2019informations, consulter <a href=\"https:\/\/www.urssaf.fr\/portail\/files\/live\/sites\/urssaf\/files\/documents\/Plaquette-EcoCollaborative.pdf?v=1709914217\">le site d&rsquo;informations de l\u2019URSSAF<\/a>.<\/p>\n<p>Cet article sur la fiscalit\u00e9 de la location saisonni\u00e8re vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Retrouvez aussi nos autres articles sur le blog de Valoxy :<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-location-en-meuble\/\">La location en meubl\u00e9<\/a><\/li>\n<li><a style=\"font-size: revert; font-weight: revert; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\" href=\"https:\/\/valoxy.org\/blog\/meubles-de-tourisme\/\">Meubl\u00e9s de tourisme, la fin d\u2019une \u00e9poque<\/a><\/li>\n<li><a style=\"font-size: revert; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\" href=\"https:\/\/valoxy.org\/blog\/location-meublee-non-professionnelle-lmnp\/\">Location Meubl\u00e9e Non Professionnelle (LMNP)<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/location-meublee-bic-regime-gagne-clarte\/\">Location Meubl\u00e9e et BIC: le r\u00e9gime gagne en clart\u00e9<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/location-meublee-professionnelle-non-professionnelle\/\">La location meubl\u00e9e : professionnelle ou non-professionnelle ?<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La fiscalit\u00e9 de la location saisonni\u00e8re (agence immobili\u00e8re, petite annonce, ou site &#8211; Airbnb, Booking, Abritel, etc.) \u00a0g\u00e9n\u00e8re des revenus qu\u2019il faut d\u00e9clarer aupr\u00e8s de l\u2019administration fiscale. Cotisations sociales, d\u00e9claration de revenus, r\u00e9gime d\u2019imposition, plafonds, montants, cat\u00e9gories, exon\u00e9rations\u2026 Valoxy, cabinet&#8230;<\/p>\n","protected":false},"author":1,"featured_media":64875,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-64844","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La fiscalit\u00e9 de la location saisonni\u00e8re | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La fiscalit\u00e9 de la location saisonni\u00e8re (Airbnb, agence immobili\u00e8re, ou petite annonce), suit des r\u00e8gles pr\u00e9cises\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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