Income tax - Income from a furnished rental

Verified 15 April 2026 - Public Service / (Prime Minister)

The income you derive from renting furnished premises, as non-professional furnished rental (LMNP), are subject to the progressive scale of income tax. They must be reported as industrial and commercial profits (BIC). The rules differ depending on whether it is income from 2025 or those received in 2026. We present you the information to know.

For put a unit for rent furnished , you have 2 options:

  • Rental of long-lasting (housing is the main residence of tenants)
  • Rental of short-term (tourist rental to people passing through).

You are considered a non-professional landlord if at least one of the 2 conditions the following is completed:

  • The annual revenue from this activity by all members of your tax home are less than €23,000
  • The income (rent for furnished apartments) is less than the total amount of other income from your tax household (salaries, other BIC: titleContentetc.).

Please note

For the non-resident taxpayers, the withheld revenue includes income taxed in the country of residence from 2026 income.

When you start a furnished rental activity (non-professional or professional), you must declare the creation or start of your activity.

Indeed, you must be registered in the Mermaid directory ofInsee: titleContent.

You must use the following online service:

Window of company formalities

This formality is free of charge.

The approach is to be carried out within 15 days which follow 1er rental day.

It allows you to fulfill the following obligations:

  • Get a Siret number (to be reported on your tax return)
  • To publicize the existence of this activity
  • Indicate the tax regime you have chosen.

Revenues 2025

You are concerned if you rent a furnished accommodation.

Example :

You rent your apartment for a weekend.

You rent your apartment by the ski or by the sea.

You are also concerned if you rent a dependency of your accommodation (parking, cellar, swimming pool, etc.) and that you provide a service or service in addition to this rental.

In the absence of a service or additional service, land income.

Taxation depends on type of furnished accommodation that you rent out:

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General scenario

You must report the income you earned from renting furnished premises as a non-professional furnished rental company (LMNP). These are industrial and commercial benefits (BIC).

For tax services, you are considered non-professional renter if at least one the following 2 conditions are met:

  • The annual revenue from this activity by all members of your tax home are less than €23,000
  • The income (the rents of furnished apartments) is less than the total amount of other income from your tax household (salaries, other BIC: titleContent...).

Please note

For the non-resident taxpayers, the withheld revenue includes income taxed in the country of residence from 2026 income.

The differences include:

  • Deficits removed from furnished rental
  • Real estate capital gains.

Deficits withdrawn from a non-professional furnished rental can be carried forward for 10 years on the income from the non-professional furnished rental.

Deficits withdrawn from a professional furnished rental may be deducted from the taxpayer's total income without any limitation on the amount. If this income is insufficient, the deficit can be carried forward for 6 years.

In case of sale of real estate, you can benefit from the real estate capital gains of individuals (including the deduction for the duration of holding of the property) only if you are a non-professional renter.

For theUrssaf: titleContent, the activity of a lessor is the management of your private assets and does not give rise to the payment of social contributions, if your annual revenues are less than or equal to €23,000. You only pay social levies.

Beyond the threshold of €23,000, the professional furnished rental requires the payment of social security contributions.

Occasional rental of a room from your home

Income from furnished rentals occasional are taxable in the BIC category.

However, you are exempt if you fill in the 2 following conditions :

  • You rent one or more rooms of your main dwelling to people passing through
  • The income received does not exceed €760 TTC per year.

Usual rental of a room from your home

Income from furnished rentals usual are taxable in the BIC category.

However, you have not to be declared income from renting (or subletting) a part of your main dwelling.

The rented room(s) must constitute the tenant's principal residence. This can be his temporary residence if he is a seasonal employee.

You must set the rental price within « reasonable » limits.

The annual rent shall not exceed (per square meter of living space, excluding loads):

  • €213 in Île-de-France
  • €157 in other regions.

Example :

For a room of 15 m2 in the paris region, the rent you receive is exempt if it is less than €3,195 for a year. Or a maximum of €266.25 per month.

For a room of 15 m2 in Lyon, the rent you receive is exempt if it is less than €2,355 for a year. Or a maximum of €196.25 per month.

Depending on the rental income obtained, you can choose between a plan micro-BIC and the tax regime applicable by operation of law, actual benefit.

The micro-BIC gives you the right to a abatement. The actual plan allows you to deduct your expenses and charges.

The method of taxation varies according to the type of furnished dwelling.

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Long term furnished rental

The method of taxation depends on the amount of your income.

Rental income not exceeding € 77,700

The micro-BIC diet is applicable if you do not choose the actual diet.

Micro-BIC diet

If your annual revenues do not exceed €77,700, the scheme micro-BIC (micro-company) is applicable.

The taxable profit is equal to the revenue less a flat-rate allowance for 50%.

Expenses cannot be deducted.

If your recipes are less than €305, you will not pay any tax.

So-called real profit scheme

If your annual revenues do not exceed €77,700, you can voluntarily choose the so-called actual benefit.

The option had to be exercised before the deadline for the submission of the declaration 2025 revenue 2024 (spring 2025).

It is then tacitly renewed every year, unless you give it up.

You must determine your net taxable income by deducting fees and charges from your income.

In practice, you can deduct from the rents of your furnished rentals certain expenses that you have actually borne in the interest of your activity.

You must be able to justify it.

For example, you can deduct depreciation the purchase price of the goods (housing and furniture).

If you're seeing a deficit (more charges than rents), you can deduct it from your furnished rental income non-professional of the same year and the following 10 years.

You can deduct the deficit from your overall income only if you are renter in furnished professional.

Rental income above 77 700 €

If your annual revenues are greater than €77,700 in 2025, the actual benefit (which may be the actual simplified speed or the actual normal speed) applies.

You must determine your net taxable income by deducting the fees and charges from your income.

In practice, you can deduct from the rents of your furnished rentals certain expenses that you have actually borne in the interest of your activity.

You must be able to justify it.

For example, you can deduct depreciation the purchase price of the goods (housing and furniture).

If you're seeing a deficit (more charges than rents), you can deduct it from your furnished rental income non-professional of the same year and the following 10 years.

You can deduct the deficit from your overall income only if you are renter in furnished professional.

FYI  

If it's 1re or the 2e year that your annual revenues exceed €77,700, you can benefit from the scheme micro-BIC one more year. Taxable profit is equal to revenue less flat-rate abatement for costs of 50%. Charges cannot be deducted.

Furnished accommodation

The method of taxation varies according to whether the tourist furniture is classified or not.

Furnished accommodation not classified

The method of taxation depends on the amount of your income.

Rental income not exceeding € 15,000

The micro-BIC diet is applicable if you do not choose the actual diet.

Micro-BIC diet

If you rent an unclassified tourist furnished apartment, and your annual revenue collected in 2025 do not exceed €15,000, the scheme micro-BIC (micro-company) is applicable.

Taxable profit is equal to revenue less flat-rate abatement for costs of 30%.

Charges cannot be deducted.

If your recipes are less than €305, you will not pay any tax.

So-called real profit scheme

If you rent a furnished tourist accommodation or a bed and breakfast and your annual revenue collected in 2025 do not exceed €15,000, you can voluntarily choose the so-called actual benefit.

The option was to be exercised before the 2024 tax filing deadline (spring 2025).

It is then tacitly renewed every year, unless you give it up.

You must determine your net taxable income by deducting the fees and charges from your income.

In practice, you can deduct from the rents of your furnished rentals certain expenses that you have actually borne in the interest of your activity.

You must be able to justify it.

For example, you can deduct depreciation the purchase price of the goods (housing and furniture).

If you're seeing a deficit (more charges than rents), you can deduct it from your furnished rental income non-professional of the same year and the following 10 years.

You can deduct the deficit from your overall income only if you are renter in furnished professional.

Rental income exceeding €15,000

If you rent a furnished tourist accommodation and your annual revenue in 2025 exceeds €15,000, the so-called actual benefit applies.

You must determine your taxable net income by deducting costs and charges of your income.

In practice, you can deduct from the rents of your furnished rentals certain expenses that you have actually borne in the interest of your activity.

You must be able to justify it.

For example, you can deduct depreciation the purchase price of the goods (housing and furniture).

If you're seeing a deficit (more charges than rents), you can deduct it from your furnished rental income non-professional of the same year and the following 10 years.

You can deduct the deficit from your overall income only if you are renter in furnished professional.

FYI  

If it's 1re or the 2e year that you exceed the €15,000, you can benefit from this scheme for an additional year. Taxable profit is equal to revenue less flat-rate abatement for costs of 30%. Charges cannot be deducted.

Bed and Breakfast and furnished tourism classified
Rental income not exceeding € 77,700

The micro-BIC diet is applicable if you do not choose the actual diet.

Micro-BIC diet

If you rent a furnished tourist accommodation or a bed and breakfast, and your annual revenue collected in 2025 do not exceed €77,700, the scheme micro-BIC (micro-company) is applicable.

The taxable profit is equal to the revenue less a flat-rate allowance for 50%. Charges cannot be deducted.

If your recipes are less than €305, you will not pay any tax.

FYI  

The rental of a rural cottage entitles to the scheme micro-BIC only if it is classified as tourist furnished.

So-called real profit scheme

If you rent a furnished tourist accommodation or a bed and breakfast and your annual revenue collected in 2025 do not exceed €77,700, you can voluntarily choose the so-called actual benefit.

The option was to be exercised before the 2024 tax filing deadline (spring 2025).

It is then tacitly renewed every year, unless you give it up.

You must determine your net taxable income by deducting the fees and charges from your income.

In practice, you can deduct from the rents of your furnished rentals certain expenses that you have actually borne in the interest of your activity.

You must be able to justify it.

For example, you can deduct depreciation the purchase price of the goods (housing and furniture).

If you're seeing a deficit (more charges than rents), you can deduct it from your furnished rental income non-professional of the same year and the following 10 years.

You can deduct the deficit from your overall income only if you are renter in furnished professional.

Rental income exceeding €77,700

If you rent a furnished tourist accommodation or a bed and breakfast and your annual revenue collected in 2025 exceeds €77,700, the so-called actual benefit applies.

You must determine your net taxable income by deducting the fees and charges from your income.

In practice, you can deduct from the rents of your furnished rentals certain expenses that you have actually borne in the interest of your activity.

You must be able to justify it.

For example, you can deduct depreciation the purchase price of the goods (housing and furniture).

If you're seeing a deficit (more charges than rents), you can deduct it from your furnished rental income non-professional of the same year and the following 10 years.

You can deduct the deficit from your overall income only if you are renter in furnished professional.

FYI  

If it's 1re or the 2e The year you exceed this limit, you can benefit from this plan for an additional year. The taxable profit is equal to the revenue less a flat-rate allowance for 71%. Charges cannot be deducted.

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Micro-BIC diet

If you fall under the scheme micro-BIC (micro-company), you must indicate the gross amount of your income on your tax return online or with the Form No. 2042 C-PRO.

You must indicate your Siret number, obtained during the declaration of your rental activity in furnished.

To perform your tax return, see the following documents:

The check boxes are indicated in the practical income tax brochure.

So-called real profit scheme

You must complete the form n°2031-SD and carry the amounts on your tax return No 2042 C-PRO.

Supplementary declaration of income of self-employed professions

You must indicate your Siret number, obtained during the declaration of your rental activity in furnished.

To perform your tax return, see the following documents:

The check boxes are indicated in the practical income tax brochure.

Please note

if you rent a furnished property to a clientele making a short stay (by the day, by the week or by the month) and not making its home, you have to pay social security contributions if your annual revenues are greater than €23,000.

Payment of the company property tax depends on your situation, in particular the location and personal use of the rented property.

Check with the company Tax Office (SIE) where the rental unit is located to find out whether or not you will have to pay this tax.

Who shall I contact

Revenues 2026

You are concerned if you rent a furnished accommodation.

Example :

You rent your apartment for a weekend.

You rent your apartment by the ski or by the sea.

You are also concerned if you rent a dependency of your accommodation (parking, cellar, swimming pool, etc.) and that you provide a service or service in addition to this rental.

In the absence of a service or additional service, land income.

Taxation depends on type of furnished accommodation that you rent out:

Répondez aux questions successives et les réponses s’afficheront automatiquement

General scenario

You must report the income you earned from renting furnished premises as a non-professional furnished rental company (LMNP). These are industrial and commercial benefits (BIC).

For tax services, you are considered non-professional renter if at least one the following 2 conditions are met:

  • The annual revenue from this activity by all members of your tax home are less than €23,000
  • The income (the rents of furnished apartments) is less than the total amount of other income from your tax household (salaries, other BIC: titleContent...).

Please note

For the non-resident taxpayers, the withheld revenue includes income taxed in the country of residence from 2026 income.

The differences include:

  • Deficits removed from furnished rental
  • Real estate capital gains.

Deficits withdrawn from a non-professional furnished rental can be carried forward for 10 years on the income from the non-professional furnished rental.

Deficits withdrawn from a professional furnished rental may be deducted from the taxpayer's total income without any limitation on the amount. If this income is insufficient, the deficit can be carried forward for 6 years.

In case of sale of real estate, you can benefit from the real estate capital gains of individuals (including the deduction for the duration of holding of the property) only if you are a non-professional renter.

For theUrssaf: titleContent, the activity of a lessor is the management of your private assets and does not give rise to the payment of social contributions, if your annual revenues are less than or equal to €23,000. You only pay social levies.

Beyond the threshold of €23,000, the professional furnished rental requires the payment of social security contributions.

Occasional rental of a room from your home

Income from furnished rentals occasional are taxable in the BIC category.

However, you are exempt if you fill in the 2 following conditions :

  • You rent one or more rooms of your main dwelling to people passing through
  • The income received does not exceed €760 TTC per year.

Usual rental of a room from your home

Income from furnished rentals usual are taxable in the BIC category.

However, you have not to be declared income from renting (or subletting) a part of your main dwelling. This device is open until 31 December 2026.

The rented room(s) must constitute the tenant's principal residence. This can be his temporary residence if he is a seasonal employee.

You must set the rental price within « reasonable » limits.

The annual rent shall not exceed (per square meter of living space, excluding loads):

  • €215 in Île-de-France
  • €159 in other regions.

Example :

For a room of 15 m2 in the paris region, the rent you receive is exempt if it is less than €3,225 for a year. Or a maximum of €268.75 per month.

For a room of 15 m2 in Lyon, the rent you receive is exempt if it is less than €2,385 for a year. Or a maximum of €198.75 per month.

Depending on the rental income obtained, you can choose between a plan micro-BIC and the tax regime applicable by operation of law, actual benefit.

The micro-BIC gives you the right to a abatement. The actual plan allows you to deduct your expenses and charges.

The method of taxation varies according to the type of furnished dwelling.

Répondez aux questions successives et les réponses s’afficheront automatiquement

Long term furnished rental

The method of taxation depends on the amount of your income.

Rental income not exceeding €83,600

The micro-BIC diet is applicable if you do not choose the actual diet.

Micro-BIC diet

If your annual revenues do not exceed €83,600, the scheme micro-BIC (micro-company) is applicable.

The taxable profit is equal to the revenue less a flat-rate allowance for 50%.

Expenses cannot be deducted.

If your recipes are less than €305, you will not pay any tax.

So-called real profit scheme

If your annual revenues do not exceed €83,600, you can voluntarily choose the so-called actual benefit.

The option must be exercised before the deadline for the submission of the declaration 2026 revenue 2025 (spring 2026).

It is then tacitly renewed every year, unless you give it up.

You must determine your net taxable income by deducting fees and charges from your income.

In practice, you can deduct from the rents of your furnished rentals certain expenses that you have actually borne in the interest of your activity.

You must be able to justify it.

For example, you can deduct depreciation the purchase price of the goods (housing and furniture).

If you're seeing a deficit (more charges than rents), you can deduct it from your furnished rental income non-professional of the same year and the following 10 years.

You can deduct the deficit from your overall income only if you are renter in furnished professional.

Rental income above 83 600 €

If your annual revenues are greater than €83,600 in 2026, the actual benefit (which may be the actual simplified speed or the actual normal speed) applies.

You must determine your net taxable income by deducting the fees and charges from your income.

In practice, you can deduct from the rents of your furnished rentals certain expenses that you have actually borne in the interest of your activity.

You must be able to justify it.

For example, you can deduct depreciation the purchase price of the goods (housing and furniture).

If you're seeing a deficit (more charges than rents), you can deduct it from your furnished rental income non-professional of the same year and the following 10 years.

You can deduct the deficit from your overall income only if you are renter in furnished professional.

FYI  

If it's 1re or the 2e year that your annual revenues exceed €83,600, you can benefit from the scheme micro-BIC one more year. Taxable profit is equal to revenue less flat-rate abatement for costs of 50%. Charges cannot be deducted.

Furnished accommodation

The method of taxation varies according to whether the tourist furniture is classified or not.

Furnished accommodation not classified

The method of taxation depends on the amount of your income.

Rental income not exceeding € 15,000

The micro-BIC diet is applicable if you do not choose the actual diet.

Micro-BIC diet

If you rent an unclassified tourist furnished apartment, and your annual revenue collected in 2026 do not exceed €15,000, the scheme micro-BIC (micro-company) is applicable.

Taxable profit is equal to revenue less flat-rate abatement for costs of 30%.

Charges cannot be deducted.

If your recipes are less than €305, you will not pay any tax.

So-called real profit scheme

If you rent a furnished tourist accommodation or a bed and breakfast and your annual revenue collected in 2026 do not exceed €15,000, you can voluntarily choose the so-called actual benefit.

The option must be exercised before the 2025 tax filing deadline (spring 2026).

It is then tacitly renewed every year, unless you give it up.

You must determine your net taxable income by deducting the fees and charges from your income.

In practice, you can deduct from the rents of your furnished rentals certain expenses that you have actually borne in the interest of your activity.

You must be able to justify it.

For example, you can deduct depreciation the purchase price of the goods (housing and furniture).

If you're seeing a deficit (more charges than rents), you can deduct it from your furnished rental income non-professional of the same year and the following 10 years.

You can deduct the deficit from your overall income only if you are renter in furnished professional.

Rental income exceeding €15,000

If you rent a furnished tourist accommodation and your annual revenue collected in 2026 exceeds €15,000, the so-called actual benefit applies.

You must determine your taxable net income by deducting costs and charges of your income.

In practice, you can deduct from the rents of your furnished rentals certain expenses that you have actually borne in the interest of your activity.

You must be able to justify it.

For example, you can deduct depreciation the purchase price of the goods (housing and furniture).

If you're seeing a deficit (more charges than rents), you can deduct it from your furnished rental income non-professional of the same year and the following 10 years.

You can deduct the deficit from your overall income only if you are renter in furnished professional.

FYI  

If it's 1re or the 2e year that you exceed the €15,000, you can benefit from this scheme for an additional year. Taxable profit is equal to revenue less flat-rate abatement for costs of 30%. Charges cannot be deducted.

Bed and Breakfast and furnished tourism classified
Rental income not exceeding €83,600

The micro-BIC diet is applicable if you do not choose the actual diet.

Micro-BIC diet

If you rent a furnished tourist accommodation or a bed and breakfast, and your annual revenue collected in 2026 do not exceed €83,600, the scheme micro-BIC (micro-company) is applicable.

The taxable profit is equal to the revenue less a flat-rate allowance for 50%. Charges cannot be deducted.

If your recipes are less than €305, you will not pay any tax.

FYI  

The rental of a rural cottage entitles to the scheme micro-BIC only if it is classified as tourist furnished.

So-called real profit scheme

If you rent a furnished tourist accommodation or a bed and breakfast and your annual revenue collected in 2026 do not exceed €83,600, you can voluntarily choose the so-called actual benefit.

The option must be exercised before the 2025 tax filing deadline (spring 2026).

It is then tacitly renewed every year, unless you give it up.

You must determine your net taxable income by deducting the fees and charges from your income.

In practice, you can deduct from the rents of your furnished rentals certain expenses that you have actually borne in the interest of your activity.

You must be able to justify it.

For example, you can deduct depreciation the purchase price of the goods (housing and furniture).

If you're seeing a deficit (more charges than rents), you can deduct it from your furnished rental income non-professional of the same year and the following 10 years.

You can deduct the deficit from your overall income only if you are renter in furnished professional.

Rental income exceeding €83,600

If you rent a furnished tourist accommodation or a bed and breakfast and your annual revenue collected in 2026 exceeds €83,600, the so-called actual benefit applies.

You must determine your net taxable income by deducting the fees and charges from your income.

In practice, you can deduct from the rents of your furnished rentals certain expenses that you have actually borne in the interest of your activity.

You must be able to justify it.

For example, you can deduct depreciation the purchase price of the goods (housing and furniture).

If you're seeing a deficit (more charges than rents), you can deduct it from your furnished rental income non-professional of the same year and the following 10 years.

You can deduct the deficit from your overall income only if you are renter in furnished professional.

FYI  

If it's 1re or the 2e year that you exceed the €83,600, you can benefit from this scheme for an additional year. The taxable profit is equal to the revenue less a flat-rate allowance for 50%. Charges cannot be deducted.

The income you receive in 2026 will be reportable in April 2027.

Payment of the company property tax depends on your situation, in particular the location and personal use of the rented property.

Check with the company Tax Office (SIE) where the rental unit is located to find out whether or not you will have to pay this tax.

Who shall I contact

On the same subject

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  • For general information

    By phone:

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    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

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  • To contact the local service managing your file

    Tax department (treasury, tax department...))

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