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Primary/secondary residence

To be considered a main residence, the furnished property must be occupied at least eight months a year (continuously or not) by its owner. Thus, the maximum duration of seasonal rental that can be offered in this accommodation will be 120 days; maximum (general regulation for towns with more than 200,000 inhabitants). In the case of a secondary residence, which is not the main residence, there is no time limit for seasonal rentals. The owner must nevertheless respect the rules of this type of rental and make a declaration to the town hall so that his accommodation is identified as "furnished for tourism", classified or not.

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Furnished tourist accommodation

This is a category bringing together accommodation offered exclusively for short-term rental. Unlike so-called residential accommodation, subject to the establishment of rental leases (furnished or unfurnished housing lease), the maximum rental period cannot exceed 90 consecutive days, non-renewable. Furnished tourist accommodation can obtain a classification if the owner applies to the certifying body or maintain it by default in the unclassified furnished tourist category. This classification recognizes the qualities of accommodation according to specific evaluation criteria, comparable to the hotel sector. The amount of the tourist tax will differ depending on whether your accommodation is classified or not.

The classification of accommodation often allows it to stand out from others for its recognized and certified qualities and this also allows its owner to benefit from very attractive tax measures.

Professional or non-professional furnished rental company?

Make no mistake, these terms do not define the quality of your work but rather a categorization to which you will fall under your seasonal rental activity, whether it is one-off or not.

Professional Furnished Rental Company (LMP)

This is a professional status that you will obtain by meeting the following 3 conditions:

  1. your annual rental income must be greater than €23,000

  2. this income must constitute the main source of income for your tax household

  3. you must be registered in the Trade and Companies Register (R.C.S.). 

For who ?

Owners who offer short-term rental, a furnished secondary residence, or primary residence when income exceeds €23,000 for this second case.

Non-Professional Furnished Rental Company (LMNP)

As its name indicates and as opposed to the previous status, for owners who do not meet the 3 conditions of Professional Furnished Rental status.

PLEASE NOTE: from now on, if your income from seasonal rental activity exceeds €23,000/year, you will be subject to social security contributions.

For who ?

Occasional renters who offer their main residences, for example, for rental for a few weeks or less per year.

What tax regime?

Whatever your status, LMP or LMNP, the income from your seasonal rental activity will be considered as industrial and commercial income which you will add, when the time comes, to your tax return under the B.I.C. : Industrial and Commercial Benefits. 


However, 2 declaration options will be available to you depending on your situation:

  • Micro-BIC: Rental income benefits from a 50% reduction before taxes, and a reduction of up to 71% if your secondary accommodation is classified as furnished tourist accommodation.

  • Simplified reality: all charges can be deducted (energy, water, internet, etc.) from your rental income, including renovation work, real estate and furniture, but also your concierge fees if you decide to rent your accommodation through an intermediary.

In summary ...


  • your rental income is less than €23,000: LMNP

    • you can choose your tax regime, Real simplified or micro-BIC

    • no social security contributions (RSI or general scheme).

  • rental income between €23,000 and €33,200: LMNP

    • you can choose your tax regime, Real simplified or micro-BIC

    • PLEASE NOTE: You will be subject to social security contributions (RSI or general regime), the minimum of which is €900/year (tax deductible).

  • rental income above €33,200: LMNP

    • real regime only

    • PLEASE NOTE: You will be subject to social security contributions (RSI or general regime), the minimum of which is €900/year (tax deductible).

  • your rental income is greater than €23,000/year and other tax household income: LMP

  • imposed tax regime: real regime

  • social contributions (RSI or general scheme) whose minimum amount is €900/year (tax deductible)

  • investors and owners who purchase housing with a view to renting it out may also be subject to the Contribution Foncière des Entreprises (CFE)

Downloadable resources

Visit the official government website to find official texts and the latest updates on Public service

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