It's a Saturday in mid-May. David, a Dutch owner of a one-bed in Antibes, is back at his kitchen table in Amsterdam with a shoebox of crumpled receipts: a plumber's invoice from October, three syndic statements still in their envelopes, the taxe foncière he half-remembers paying. The online deadline is in nine days. He's done this four years running and every year he forgets at least one line. Last time, line 229 — the non-recoverable co-ownership charges — cost him €380 in extra tax. Form 2044, the French rental income declaration under régime réel, is the centrepiece of every spring's exercise — and most foreign owners leave several hundred euros of deductible expenses on the table each year. Here's a practical, expat-friendly walk-through so you stop overpaying.
Régime réel vs. micro-foncier: which to choose?
Before filling out anything, you need to pick the right tax regime. Two options exist for unfurnished rentals in France:
Micro-foncier applies automatically if your gross rental income (excluding charges) is below €15,000 per year. The tax authority applies a flat 30 % deduction to your rents — you don't have to justify any expense, but you can't deduct anything more. You simply report the total received on form 2042.
Régime réel is mandatory once rental income exceeds €15,000 per year. It can also be opted into voluntarily below that threshold (irrevocable for 3 years). Under régime réel you declare actual expenses on form 2044 and can generate a deductible "déficit foncier" (real-estate deficit).
Simple rule of thumb: if your deductible expenses (works, mortgage interest, taxe foncière, management fees) exceed 30 % of your gross rents, régime réel almost always wins. Run the numbers on a single page of paper in March before you commit. And don't trust your gut — Marie, an English landlord with a T3 in Lyon rented at €780, opted for micro-foncier "for simplicity" the year she did a €4,200 boiler replacement. She missed an €1,100 tax saving she could never claw back.
Rental income to declare (lines 211 to 215)
The first part of form 2044 covers gross receipts. It's where landlords make the most expensive mistakes — either by forgetting incidental income, or by including sums that have no business being there.
Line 211 — Gross rents received. Enter the rents excluding charges that you actually collected during the calendar year (not the rents that were due). A December rent paid in January of the following year doesn't appear here — it'll be declared next year.
Line 213 — Expenses paid by the tenant on your behalf. If your tenant directly paid the household-waste tax (TEOM) or another recoverable charge, those amounts go here. They're then deducted again further down the form, so the entry is fiscally neutral but mandatory.
Don't include: security deposits (these aren't income unless retained at end of lease), or insurance reimbursements for unpaid-rent guarantees. Do include: rents paid in advance and any occupancy compensation received from a tenant without a valid lease.
Deductible expenses landlords commonly forget
This is the heart of form 2044 and where your savings hide. Below are the expenses most often missed, with the exact line they belong on.
- Line 224 — Maintenance and repair works. Plumbing, paint, boiler replacement, façade work, electrical compliance upgrades. Keep every invoice, even small ones — they add up fast over a full year.
- Line 228 — Insurance premiums. PNO (non-occupier landlord) insurance, GLI (unpaid-rent guarantee), and the landlord's share of co-ownership building insurance. Often forgotten because they're paid by automatic monthly direct debit.
- Line 221 — Property management fees. Agency fees, lease drafting fees, bailiff fees, and even a subscription to a software like FacturZen used to manage your rentals are deductible.
- Line 227 — Taxe foncière. Excluding the household-waste portion (TEOM), which is recoverable from the tenant and therefore fiscally neutral.
- Line 250 — Mortgage interest. Loan interest, bank arrangement fees, mortgage guarantee fees, and borrower insurance premiums. This line is often larger than works expenses combined.
- Line 229 — Non-recoverable co-ownership charges. Everything that stays with the landlord after re-billing the tenant: syndic fees, major maintenance, and provisions for works voted at the AG (general meeting).
How to export your full rental year in 2 clicks
The real difficulty of form 2044 isn't its complexity. It's reconstructing the year. Tracking down receipts. Sorting invoices. Separating what's deductible from what's recoverable from the tenant. Every May, the same shoebox. This is exactly where a property management tool earns its keep — especially if you live abroad and visit your French property once or twice a year at best.
FacturZen automatically archives every timestamped rent receipt at the moment of payment, automatically distinguishes deductible from recoverable charges through a dedicated column, and offers a CSV or PDF export per fiscal year. When form 2044 time comes, you have a line-by-line breakdown — rents collected, taxe foncière, mortgage interest, works — ready to be transcribed into the online form on impots.gouv.fr.
Conclusion: stop leaving money on the table
Form 2044 rewards organised landlords. Choosing the right regime, knowing lines 211 to 250, and keeping a clean expense history are enough to save several hundred euros per year per property. The déficit foncier is the most powerful lever — but you can only use it if it's properly documented. With a tool that archives and categorises your expenses as they happen, your spring filing goes from several afternoons to twenty minutes.
Try FacturZen free for 14 days, no credit card, no commitment. Your rent receipts, invoices, and deductible expenses are centralised throughout the year and exportable in two clicks when form 2044 time arrives.
Frequently asked questions
What is Form 2044 in France?
Form 2044 (Déclaration des revenus fonciers) is the French tax form used by landlords to declare income from unfurnished rentals (revenus fonciers). It is filed annually alongside the main income tax return (Form 2042) and covers gross rental income, allowable deductions (repairs, insurance, property taxes, management fees, loan interest), and net taxable income.
Who must file Form 2044 in France?
Any landlord with more than €15,000 in annual gross rental income from unfurnished properties must file Form 2044 under the régime réel. Landlords below this threshold can use the simplified micro-foncier regime (30% flat-rate allowance on Form 2042) but may choose the réel regime if actual expenses exceed 30%.
What expenses can be deducted on Form 2044?
Deductible expenses on Form 2044 include: property management fees, insurance premiums, property taxes (taxe foncière), loan interest (but not capital repayment), repair and maintenance costs, and co-ownership charges. Depreciation is not deductible for unfurnished rentals under the foncier regime.
What is the difference between micro-foncier and régime réel for French rental income?
Micro-foncier applies a standard 30% allowance on gross rental income with no need to itemize expenses. Régime réel (Form 2044) allows actual deductions, which is advantageous when real expenses exceed 30% of gross income. Once you opt for régime réel, you must stay in it for a minimum of 3 years.
How does FacturZen help with Form 2044 preparation?
FacturZen tracks all rental income and expenses per property throughout the year, providing exportable reports with totals by category. This makes preparing Form 2044 significantly faster: you have documented income, repair costs, insurance premiums, and management fees organized and ready to enter into the form.
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