Furnished tourist accommodation: thresholds and allowances for micro-BIC, classified or unclassified

For unclassified furnished tourist accommodation, the micro-BIC regime applies up to €15,000 in revenue, with a 30% allowance. For classified furnished accommodation, the threshold is €77,700 for 2025 income and €83,600 for 2026 income, with a 50% allowance. Beyond these thresholds, official sources refer to the actual profit regime; the specific rules for exceeding these limits should be verified (see below). The thresholds are calculated on a year-by-year basis.

This page deals with thresholds, allowances, exceeding limits, and classification. It does not cover registration with the town hall or co-ownership.

The thresholds and allowances per year of income

These figures are identical on service-public.gouv.fr (news item dated July 27, 2026) and on economie.gouv.fr (page written on March 4, 2026). The impots.gouv.fr page "Furnished Rentals" (April 23, 2026) provides the 2025 income figures. The BOFiP (Official Bulletin of Public Finances) confirms that, based on income received in 2026, all furnished rental activities fall under the threshold of €83,600 and a 50% allowance, while unclassified tourist accommodations fall under the threshold of €15,000 and a 30% allowance. This rule stems from Article 7 of Law 2024-1039 of November 19, 2024, which amends Article 50-0 of the French General Tax Code (CGI). impots.gouv.fr indicates that it applies from the 2026 declaration (2025 income).

As a reminder, the BOFiP places the simplified actual value, for unclassified furnished tourist accommodation, between €15,000 and €254,000 in 2025, then between €15,000 and €286,000 from 2026 to 2028. For classified furnished accommodation, it places it between €77,700 and €254,000 in 2025, then between €83,600 and €286,000 from 2026 to 2028.

How does the abatement work?

The allowance is applied automatically. It is 30% for an unclassified furnished rental and 50% for a classified furnished rental. A minimum of €305 applies. Expenses are not deductible under this system; the allowance covers them. The actual expense system, on the other hand, allows for the deduction of all expenses and charges.

For tax purposes, micro-BIC is declared on form 2042-C-PRO. For the actual profit regime, the landlord files a form no. 2031 with the business tax office each year, then declares the profit in the designated boxes on their income tax return.

When the threshold is exceeded

Here is what the sources we read about the overshoot describe:

• The threshold is assessed by adding together the revenue from all your furnished rentals (FAQ from the tax administration).
• Beyond the thresholds, service-public.gouv.fr specifies that it is necessary to declare under the actual profit regime.

The official documents consulted do not describe in the same way when the actual profit regime becomes mandatory after a threshold is exceeded. This page does not provide a definitive answer and does not specify a timeframe: refer to Article 50-0 of the French General Tax Code (CGI), the Official Bulletin of Public Finances (BOFiP), or your business tax office before making a decision.

The applicable tax relief rate for a year in which the limit is exceeded is not consistently described across the pages I've read. This page does not specify it: please verify it before making a decision.

What does "classified" mean?«

The classification process is initiated by the landlord. There are five categories, from 1 to 5 stars. The classification decision is valid for five years. The process is optional and involves a fee. Classification is not mandatory. Regarding taxation, service-public.gouv.fr indicates that classification allows landlords to benefit from tax advantages "under certain conditions," including an increased flat-rate allowance for landlords operating under the micro-enterprise tax regime.

The cost of classification is not specified by the sources consulted. It is not included in the example below.

Other points not to forget

• Social security contributions. For non-professional furnished rentals, they amount to 18.6 % (CSG of 10.6 %, CRDS of 0.5 %, solidarity levy of 7.5 %).
• Social security contributions. They are due when the annual revenue from a furnished tourist accommodation exceeds €23,000.
• Tourist tax. In the municipalities that have implemented it, it is collected from tenants.
• 90 days. A single customer cannot accumulate more than 90 consecutive days of rental per calendar year.

Classified or unclassified: numerical example (fictitious profile)

Situation. Karim rents out a furnished tourist apartment, with income projected for 2026. Assumptions for this hypothetical profile: marginal tax rate of 30%, social security contributions of 18.6% applied to income after deductions. The cost of classification is not included.

Issue. Compare, with identical revenue, an unclassified furnished rental and a classified furnished rental, then a case where revenue exceeds €15,000. For this last case, the example assumes that the unclassified landlord is taxed under the actual expense regime; the page does not specify the conditions under which this is reached (see "When the threshold is exceeded").

Strategy. Apply the 30% or 50% allowance. For €20,000 of revenue, compare the micro-BIC regime of a classified furnished property to the actual regime of an unclassified furnished property, with €9,000 of actual expenses (assumption).

Result.

At €14,000 in revenue, the classification reduces taxable income by €2,800 and the total tax by €1,360.80 in this scenario. At €20,000, revenue exceeds the €15,000 threshold for unclassified properties by €5,000; assuming taxation under the actual expense regime, the tax liability reaches €5,346.00 compared to €4,860.00 under the micro-BIC regime for a classified furnished rental. These differences depend on the actual level of your expenses. With €12,000 in actual expenses instead of €9,000, the tax base for the actual expense regime is €8,000 and the total tax liability is €3,888.00, less than the €4,860.00 under the micro-BIC regime for a classified furnished rental.

These profiles are fictitious. The figures illustrate the calculation and do not predict your situation.

Furnished tourist accommodation: what changes depending on your situation

• Your recipe level. It determines the micro-BIC or the actual, and the threshold of €23,000 for social security contributions.
• The classification or not of the furnished accommodation. It plays on the threshold and on dejection.
• Your actual expenses. They have an impact on taxable income under the actual regime.
• The revenue year. The thresholds will change between 2025 and 2026 for classified furnished accommodation.
• The number of rentals. The threshold is assessed across all of your furnished rental properties.
• Your tax residence. For a non-resident landlord, the rule depends on your situation, which should be checked before deciding.

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