How to declare your P2P / crowdlending income for tax?

I am not a tax adviser or chartered accountant. This page brings together information and feedback shared by the community; it does not replace professional advice or the tax authorities’ messaging service for your personal situation.

This page helps you declare your P2P / crowdlending investments: form 3916 (accounts abroad), official replies obtained via the SIP messaging service, and frequently asked questions. Always check the form instructions for the tax year of your declaration.

The SIP quotations reproduce exchanges provided by members; they bind the administration only for the file concerned.

1. Forms to complete

Everything starts with the declaration no. 2042: this is the main income tax form that you file every year. Interest and other crowdlending proceeds are not always entered directly there — depending on your situation, you must first complete one or more annexes, then carry over the amounts to the 2042 (automatic carry-overs on impots.gouv if you enable them).

For P2P / crowdlending, the most common annexes are:

• 3916 — accounts opened abroad (Mintos, Bondora wallets, etc.);

• 2047 — income received abroad (interest, even with no withholding tax);

• 2778-SD — in certain cases of capital gains or specific gains (see SIP feedback below).

Order of entry

In practice, you complete the annexes before finalising the 2042 — except for the 2778-SD, which follows a separate timetable: it is declared in year N (the year the gains are received), while the 3916, 2047 and 2042 are filed in year N+1, during the campaign for income from year N.

Example: interest received in 2024 → 2047 and 2042 during the 2025 campaign (2024 income). A gain subject to the 2778-SD received in March 2024 → declaration in 2024, with a monthly declaration for each month in which gains are received.

In the usual order in year N+1: 3916 → 2047 → 2042 (the 2778-SD, for its part, has already been settled in N). This order follows the outline indicated by the administration in several SIP replies: annexes first, 2042 afterwards. Adapt it to your file and to the instructions for the current tax year.

2. Form 3916 — accounts opened abroad

If you hold an account on a platform outside France (Mintos, Bondora wallet, etc.), in principle you must declare it every year via form 3916, in addition to declaring the income (often via the 2047).

How to complete form 3916

Content to be completed — step-by-step guide being drafted.

Crowdlending platform addresses

For each platform, fill in the columns below in form 3916. Use the copy icon to paste each field without retyping.

3. Form 2047 — income received abroad

Form 2047 is used to declare income received abroad (crowdlending interest, etc.) during the N+1 campaign. The amounts are then carried over to the 2042 (boxes 2TR, 8VL, 8PL, etc. — see SIP feedback below).

Section 2 (“Income from securities and movable capital”) is completed country by country according to the origin of the interest (tax statement or platform annex), not solely according to the wallet’s location. Three common P2P situations clearly illustrate the differences in treatment.

Three concrete cases: Afranga, Mintos, Swaper

Three platforms illustrate the most common regimes in P2P: Afranga (Bulgaria), Mintos (Latvia), Swaper (Estonia). See the notes below the table. The 2047 remains mandatory even without withholding.

1. Afranga — 10 % withholding, with no tax credit in France: line 250 only, net amount after Bulgarian withholding (e.g. 1 543 € gross → 1 389 € on line 250) — see SIP feedback.

2. Mintos — 5 % withholding, recoverable credit: block 231 (lines 232 to 238), section 7, 8VL and 8PL.

3. Swaper — no withholding: carry over to 2TT (line 253), no 231 block, no 8VL.

Already declared and paid via the monthly 2778-SD

If you made monthly declarations on the 2778-SD in year N and the flat tax has already been paid to the SIE, carry over the annual totals to the 2047 and then to the 2042:

• Line 272 → box 2BH on the 2042: total for year N of box BA from all your 2778-SD forms for the tax year;

• Line 273 → box 2CK on the 2042: total for year N of box IA from all your 2778-SD forms for the tax year.

Example: 2025 income → add together box BA and box IA from each 2778-SD filed in 2025, then carry over these totals to lines 272 and 273 during the 2026 campaign.

4. Form 2778-SD — monthly declaration (flat tax)

Certain products or gains (see SIP feedback — e.g. Monefit) must be declared via the 2778-SD, month by month, in year N, with payment of the flat tax to the SIE.

Boxes BA and IA — annual total to carry over in N+1

On each monthly 2778-SD:

• box BA — to be accumulated for line 272 of the 2047 (then box 2BH of the 2042);

• box IA — to be accumulated for line 273 of the 2047 (then box 2CK of the 2042).

During the N+1 campaign, add these boxes across all 2778-SD declarations for year N before completing the 2047.

5. Tax authority replies obtained by investors (SIP messaging service)

Warning: these replies should not necessarily be taken literally. They may correspond to a specific context, particular to the taxpayer concerned — always check that the reply applies to your situation.

Do you need to complete annex 2047 if the platform does not withhold tax at source?

Yes, I confirm that you must complete form 2047.

You must indeed complete the following items as you indicated:

• Latvian income subject to double taxation: lines 230 to 238

• Income from other foreign platforms: line 250

• All income: lines 251 and 252

• Payments made to the SIE: lines 272 and 273

How should you declare your interest for a platform in Latvia?

Hello,

For interest from a Latvian source, you must:

1. declare the interest on declaration No. 2047 (income received abroad),

2. then carry it over to declaration No. 2042.

The classic outline is as follows:

1. Form 2047

In the section: “Income from securities and movable capital” section 2
You enter:

• line 232 the country: Latvia,

• line 233 the gross amount of interest AFTER DEDUCTION OF THE TAX BORNE ABROAD

• line 234 the applicable rate 11.1%

• line 235 the result

• line 236 the tax borne abroad

• line 237: the smaller amount, either line 205 or line 207

• line 238 total lines 233 + 237

• line 251 carry over line 238

• line 252 carry over line 251

In the section “Taxable income giving entitlement to a tax credit equal to the foreign tax” section 7

• Carry over to box 8VL: the amount from line 237

• Carry over to box 8PL: the amount from line 252

• Enable carry-overs on declaration no. 2042

2. Form 2042

• carry over line 252 to 2TR

• carry over line 237 to box 8VL

• carry over line 252 to box 8PL

Thank you for your attention.

How should you declare your Afranga interest (Bulgarian source)?

Hello,

You are a French tax resident and you receive interest from a Bulgarian source. I inform you that interest from a Bulgarian source paid to a French resident is taxable in France without a tax credit.

You must indicate on declaration 2047 Foreign-source income and income received abroad, in section 2, line 250, the amount of interest received converted into € at the daily exchange rate on the date of receipt.

You must not complete section 7 of declaration 2047.

You must then carry it over to your income tax return 2042 according to its nature in section 2TR, 2TT or 2TQ.

Afranga — line 250: gross amount or net after Bulgarian withholding (10 %) ?

France–Bulgaria treaty: the 10 % withholding tax is not recoverable in France (no tax credit — do not complete section 7). Question asked to SIP Pessac Talence about annex 2047, section 2, line 250.

Hello,

I would like to clarify a point concerning the declaration of my income from investments on a Bulgarian P2P platform (Afranga).

A tax treaty exists between France and Bulgaria, but it does not allow recovery of the 10 % withholding tax levied in Bulgaria.

I am completing annex 2047, section 2, line 250. Should I indicate the gross amount of interest or the net amount after the 10 % withholding tax?

The amount to declare on line 250 is the net amount after withholding tax.

For non-professional BNC of foreign origin taxable in France, the amount (or the net profit after the 34 % standard allowance where applicable) must be carried over to box 5HY.

Reply from SIP Pessac Talence (Marc Nedelec, DGFiP) — secure messaging service impots.gouv.fr, June 2026.

In practice, on line 250 of the 2047, indicate the net amount received after the 10 % Bulgarian withholding, then carry over the total interest (lines 250 + 251) to 2TR on the 2042. For crowdlending interest (excluding BNC), the carry-over generally goes through line 252 → box 2TR, and not 5HY.

Previous SIP feedback (gross amount — to be compared with the June 2026 feedback)

Hello,

You must indicate the gross amount of interest (without deducting the tax applied by Bulgaria at source).

Thank you for your attention.

Do I need to use form 2778-SD for Monefit?

You must indeed complete form 2778-SD and send it to the SIE with the payment indicated on the form according to your gains.

Subsequently, depending on the year in which you received the gains — for the 2025 income tax return this year, for example — you will need to carry over to boxes 2TR, 2CK and 2BH the amount of tax already paid to the SIE, already subject to tax on form 2042, the standard declaration that you will file.

How should you carry over the monthly 2778-SD to the 2047 if the flat tax has already been paid?

For those who make the monthly declaration via the 2778-SD and have therefore already paid the flat tax:

• Line 272 / box 2BH: carry over the total for 2025 from box BA of the 2778-SD;

• Line 273 / box 2CK: carry over the total for 2025 from box IA of the 2778-SD.

Finally, if foreign tax has been levied, carry over to box 8PL the total of the amounts entered on line 233.

6. Questions / answers

This section will be completed as the community discussions progress. Do you have a SIP reply to share? Contact us via the Contact page.