First of all, for any specific question concerning your tax return, we recommend you to contact your tax administration, which will answer your request as well as possible, whether you are an individual or a professional.
Yes, you have to declare your income, and this, from the first euro.
When you rent your boat on platforms, the income you receive is taxable and must be declared to the tax authorities as part of your annual tax return. As a reminder, this declaration is independent of the withholding tax effective in France since January 1, 2019.
We advise you to report your rental income related to the rental of one or more pleasure boats in your annual tax return, in the category of Industrial and Commercial Profits (BIC).
Click&Boat provides you with the total of your annual income at the end of the period, so that you can obtain the amount of payments to be declared per year.
You will find this total in your account by clicking on "My Reservations" and then on "Download the summary".
What about co-navigation (rental between individuals with a captain)?
Income not intended to earn money but to share expenses is not taxable, which means that the amounts received do not have to be declared to the tax authorities.
In short, within the framework of a strict sharing of expenses, the income is not taxable (see carpooling).
The co-navigation activity falls within the framework of an expense sharing and you are not obliged to declare the generated income.
On the other hand, if your activity results in income of more than €3000 per year and/or a number of co-navigation of more than 20 per year, you will have to declare this income.
Under which tax regime should I declare my income ?
The most general system is the Micro Bic system (income less than 70,000 euros per year), in this case, you can benefit from a flat rate deduction of 50% on your income.
Otherwise, you can declare the real (used by Professionals) who declare each euro of charge.
This system allows you to declare your income by deducting the amount of your expenses related to your boat. However, it imposes certain accounting constraints such as the obligation to declare and pay VAT.
Here are the links to the websites of the administrations where you can find information: