Money, tax and inheritance · French law
French long-term furnished rental: compare tax regimes
French long-term furnished letting falls within BIC rather than the unfurnished micro-foncier regime. Micro-BIC uses a fifty-percent allowance within its eligibility rules; the actual-expense regime requires accounting and classified costs. Identify the income year, receipt history, election and depreciation separately. Comparing two bases neither chooses the regime nor calculates total tax, and tourist or professional letting requires a different assessment.
Informational guide. An independent qualified legal review has not been completed.
What you leave withA base comparison with tax assumptions kept separate.
Start with the practical sectionJulie by AlphaDeep
Is eligibility assessed only on the current receipt entered?
No. Examine reference years and history, including N−1/N−2. Entered receipts are comparison data, not the sole eligibility test.
Read the referencesComparing micro-BIC and actual expenses for long-term furnished letting? We can organise years, receipts and costs without choosing a regime for you.
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Which letting type and landlord status apply?
Long-term furnished letting falls within BIC, unlike unfurnished micro-foncier. Establish professional or non-professional status before using a simplified comparison.
This page excludes tourist letting. Rent amount or the furnished label alone does not select the appropriate threshold and rules.
References : 155 · Service Public · revenus de location meublée
Which thresholds differ for 2025 and 2026 income?
For the long-term framework shown, the micro-BIC ceiling is €77,700 for 2025 income and €83,600 for 2026 income. The reference allowance is fifty percent.
Receipt year differs from filing year. Do not import tourist-letting or unfurnished-rental thresholds.
| Income year | Ceiling in this framework | Reference allowance |
|---|---|---|
| 2025 | €77,700 | 50% |
| 2026 | €83,600 | 50% |
References : 50-0 · Service Public · revenus de location meublée
Why does receipt history matter before calculating?
Micro eligibility uses prescribed reference years, including N−1 and N−2, and relevant activity rules. The compared year’s receipt amount alone therefore does not establish the regime.
The worksheet requires prior confirmation. It does not automatically reject current receipts above a ceiling where historical eligibility has been established in the proper framework.
References : 50-0 · Service Public · revenus de location meublée
How do allowances, expenses and depreciation differ?
Under micro, the allowance replaces actual-expense deduction for the relevant base; its €305 minimum is limited to receipts. Actual-regime costs need classification and records.
Depreciation has a separate rule. Cash outlay, deductible expense and depreciation are not interchangeable labels for the same amount.
| Element | Reading |
|---|---|
| Micro | Receipts less the regime’s allowance |
| Actual costs | Supported admissible amounts |
| Depreciation | Separate rule and limit, not calculated here |
References : 50-0 · 39 C · Service Public · revenus de location meublée
Which limit governs depreciation separately from expenses?
Relevant depreciation is limited by rent less other relevant costs under the provision. Do not assume any accounting depreciation can create an unrestricted tax deficit.
The worksheet stops before depreciation. Keep values, dates and a prepared schedule for accounting review rather than imposing one standard duration on every asset.
References : 39 C · Service Public · revenus de location meublée
Which conditions distinguish non-professional and professional letting?
Professional status requires, among its conditions, annual household furnished receipts above €23,000 and comparison with other income specified by the Code. The first threshold alone is insufficient.
Examine household, income categories and special provisions, including non-residence. The worksheet does not automatically classify the landlord as LMNP or LMP.
References : 155
What does the tax-base comparison actually show?
The worksheet compares a micro reference base with receipts less stated costs before depreciation. It does not compute final tax.
A lower arithmetic base alone does not choose the regime: eligibility, election, depreciation, charges and later effects need review. A negative balance is not certified as an allowable deficit.
References : 50-0 · 39 C · Service Public · revenus de location meublée
What do €9,000 and €10,000 bases show before depreciation?
€18,000 receipts and €8,000 stated admissible costs give €9,000 micro and €10,000 actual before depreciation in the fictional case. The columns use different mechanisms.
At low receipts, the minimum allowance matters: €400 produces a €95 base, while €200 does not produce a negative base. These are micro references, not an automatic tax choice.
Fictional case with eligibility and costs already confirmed:€18,000 receipts produce a €9,000 micro base after the 50% allowance. Stated actual expenses of €8,000 leave €10,000 before depreciation. The comparison chooses neither a regime nor a final tax amount.
References : 50-0 · 39 C · Service Public · revenus de location meublée
Which election duration and deadline need checking?
The actual-regime election ordinarily lasts one year and renews tacitly within the statutory framework. It is not unfurnished micro-foncier’s three-year commitment.
The general deadline links to the previous year’s return; beginning activity or leaving compulsory actual treatment has specific rules. Have the position examined before applying a generic calendar date.
References : 50-0
Capital gains tax on French property 2026: rates, allowances
Which records support the expense and election review?
A usable comparison keeps reference-year receipts, expense evidence and existing election, rather than starting from advertised monthly rent alone.
- Letting type and relevant receipt years.
- Earlier returns and any election.
- Cost evidence and classification.
- Depreciation schedule for separate examination.
References : 50-0 · 39 C · Service Public · revenus de location meublée
What else should you check?
Is eligibility assessed only on the current receipt entered?
No. Examine reference years and history, including N−1/N−2. Entered receipts are comparison data, not the sole eligibility test.
References : 50-0 · Service Public · revenus de location meublée
Does the election last three years as under micro-foncier?
No. In this BIC framework the election is ordinarily annual with tacit renewal. Unfurnished micro-foncier has a different regime.
References : 50-0
Can depreciation freely create a deductible loss?
No. Depreciation has a specific limit. An accounting figure does not automatically create an allowable tax deficit; the tool does not calculate offsetting.
References : 39 C · Service Public · revenus de location meublée
Do receipts above €23,000 alone establish professional status?
No. Comparison with specified other household income is another condition. Exceeding €23,000 alone does not classify the landlord.
References : 155
Does this comparison also cover tourist letting?
No. This guide concerns confirmed ordinary long-term non-professional furnished letting. Tourist letting and its conditions are separate.
References : 50-0 · Service Public · revenus de location meublée
Which sources support this page?
Official texts remain in French. The explanations above describe French law. A source check records a reading date; it is not qualified legal review.
- 50-0Source checked : · Version from 2026-07-01
- 39 CSource checked : · Version from 2015-01-01
- 155Source checked : · Version from 2026-02-21
- Service Public · revenus de location meubléeSource checked :