If your annual income from renting a furnished room does not exceed €32,900, you are covered by the micro-BIC scheme: you are then taxed on only 50% of your income. Above this limit (or if you choose), you are subject to the effective tax regime.

You can also benefit from a tax exemption on all your income if the following conditions are met:

the room you are renting is part of your main residence

it is your tenant's principal residence

you are asking for a reasonable rent, not exceeding the ceilings set by the tax authorities (For 2018, the rent excluding annual charges per square metre of living space must not exceed 185 € in Île-de-France and 136 € in the other regions).


In any case, welcoming a student to your accommodation is an excellent way to benefit from additional income.