Does the star rating system change the taxation of a furnished tourist accommodation?

Yes, for income tax under the micro-BIC regime. For 2026 income, unclassified furnished tourist accommodation falls under the micro-BIC regime up to €15,000 in revenue with a 30% allowance (%), while classified furnished accommodation is subject to the micro-BIC regime up to €83,600 with a 50% allowance (%). Classification is optional, subject to a fee, and valid for five years. The cost of the classification is not specified in the sources consulted.

This page deals with classification and income tax. It does not cover social security contributions, the situation of an unclassified person with regard to micro-entrepreneur status in 2026, the rules in case of exceeding the threshold, nor the cost of classification: these points should be verified with the administration.

The figures in a table

Sources: impots.gouv.fr (page modified on July 6, 2026), economie.gouv.fr (March 4, 2026), service-public.fr (news item dated July 27, 2026 and information sheet verified on April 15, 2026). The pre-reform allowances are from the entreprendre.service-public.fr page, verified on February 21, 2026. A minimum of €305 applies to the allowance (impots.gouv.fr, page modified on April 23, 2026).

What changes with the law of November 19, 2024

The law of November 19, 2024, lowered the thresholds and allowances for the micro-BIC tax regime for furnished tourist accommodations, starting with the 2026 tax return, i.e., for income earned in 2025. The threshold for unclassified accommodations was reduced from €77,700 to €15,000. The threshold for classified accommodations was reduced from €188,700 to €77,700, before rising to €83,600 for income earned in 2026.

The situation of an individual not classified under micro-entrepreneur status in 2026 is not addressed here. This page focuses solely on micro-BIC tax regimes: please contact your tax office for further information.

What is the ranking?

The rating system is voluntary, optional, and requires payment. It indicates the comfort and amenities of the accommodation on a scale of one to five stars. Here is the process described by service-public.fr (information verified on May 21, 2026):

1. You choose the accredited or approved assessment body of your choice.
2. You fill out the classification request form.
3. After the visit, the organization will give you a visit certificate.
4. You have fifteen days from receipt of the certificate to refuse the proposed classification. If you do not refuse, the classification is final.

The classification decision is valid for five years. The cost of the procedure is not indicated by the source.

Other effects of the ranking cited by service-public.fr

The same information sheet mentions three benefits of classification under certain conditions: avoiding the increased tourist tax levied on unclassified furnished accommodations, an increased flat-rate allowance if you are registered as a micro-enterprise, and exemption from property tax and council tax if the property is located in a ZFRR or ZFRR+ zone. The page does not detail these conditions. Check with your local council and tax office before relying on them.

Micro-BIC or actual regime

If the thresholds are exceeded, the actual profit regime applies according to rules for exceeding the threshold, which are not detailed here: information sheet F32744 on service-public.fr provides, under certain conditions, for an additional year under the micro-BIC regime if it is the first or second year of exceeding the threshold. The actual profit regime allows for the deduction of actual expenses and charges, with a profit and loss statement (form 2031); the micro-BIC regime is not available in the case of joint ownership. In the income tax return, the micro-BIC is declared in separate boxes depending on the classification: 5NG or 5OG for a classified furnished property, 5NH or 5OH for an unclassified property (boxes for 2025 income; check those for the current year).

Classification of furnished tourist accommodation: numerical example (fictitious profile)

Situation. A fictional Lyon-based landlord rents out a furnished apartment for tourist accommodation. She compares two years of revenue, for 2026 income: €12,000 then €20,000. Assumptions: first year of operation, no previous overpayments, classification costs not taken into account (not indicated by the source), no tax rate applied.

Issue. What is the taxable base under the micro-BIC regime depending on whether the furnished property is classified or not?

Strategy. Apply the threshold and the allowance for each situation (unclassified: €15,000 and 30 %; classified: €83,600 and 50 %).

Result. For €12,000 in revenue, an unclassified furnished rental has a tax allowance of €3,600 and a taxable base of €8,400; a classified furnished rental has a tax allowance of €6,000 and a taxable base of €6,000. The difference in taxable base is €2,400. For €20,000 in revenue, the unclassified rental exceeds the €15,000 threshold: the applicable tax regime depends on the rules for exceeding this threshold, which are not calculated here, while the classified rental remains under the micro-BIC regime with a tax allowance of €10,000 and a taxable base of €10,000. This profile is hypothetical: the calculation is based on the taxable base, not the tax itself, does not take into account the cost of classification, and is not indicative of your specific situation.

Classification of furnished tourist accommodation: what changes depending on your situation

• Your annual revenue : they decide on micro-BIC or real, and the classification shifts the thresholds.
• The cost of the ranking : it is not quantified by the source; to be compared to the taxable base difference.
• Your municipality : tourist tax and conditions for local exemptions.
• Your social situation : contributions and micro-entrepreneur status, not covered here.
• Your tax household : the effect of the tax base depends on your other income.
• The year of recipes : thresholds and allowances have changed for 2025 and 2026 income.

The rule depends on your situation. No results are guaranteed.