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taxation of tourist rental

Rental of furnished tourist accommodation & taxation

Main / secondary residence

To be considered as a principal residence, the furnished property must be occupied at least eight months of the year (continuously or not) by its owner. Thus, the maximum duration of seasonal rental that may be offered in this accommodation will be of 120 days  maximum (general regulations for cities over of 200,000 inhabitants). In the case of a secondary residence, this one not being the principal residence, there is no limitation of duration in seasonal hiring. 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 accommodation", classified or not.

Furnished tourism

This is a category of accommodation offered exclusively for short-term rental. Unlike so-called residential accommodation, subject to the establishment of rental leases (lease of furnished or empty accommodation), the maximum rental period may not exceed 90 consecutive days, non-renewable. Furnished tourist accommodation can obtain a classification if the owner applies for it with the certifying body or maintain it by default in the unclassified furnished tourist accommodation 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 be different depending on whether your accommodation is classified or not.

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

Professional or non-professional furnished rental company?

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

Professional Furnished Rental (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 be the main source of income for your tax household

  3. you must be registered with the Trade and Companies Register (RCS). 

For who ?

owners who offer for short-term rental, a furnished second home, or a main one when income exceeds €23,000 for this second case.

Non-Professional Furnished Rental Company (LMNP)

As its name suggests and in contrast to the previous status, for owners who do not meet the 3 conditions of the status of Professional Furnished Renter.

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 rent 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 that you will add, when the time comes, to your tax return under the BIC:Industrial and Commercial Profits. 


You will nevertheless have 2 reporting options depending on your situation:

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

  • Simplified real : all charges can be deducted (energy, water, internet, ...) 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 contributions (RSI or general scheme).

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

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

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

  • rental income above €33,200 : LMNP

    • real diet only

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


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

  • imposed tax regime:real diet

  • social security contributions (RSI or general scheme) the minimum amount of which is €900/year (tax deductible)

  • investors, owners who buy housing with a view to renting them may also be subject to the Contribution Foncière des Entreprises (CFE)

New 2018-2019

Among the new measures coming into force in 2018, we note the increase in the turnover ceilings of the MICRO BIC regime.

Ainsi, pour les loueurs en meublés, le seuil passe de 33 200€ à 70 000€/an et de 82 800€ à 170_cc781905- 5cde-3194-bb3b-136bad5cf58d_000€ for classified seasonal furnished rentals.

The taxable profit calculated after an allowance of 50 % appears in the category of income tax. Social security contributions, in the event of a profit, increase from 15.5% to 17.2% from January 2018.

In the towns which have decided by deliberation of the competent municipal or inter-municipal council, all tourist rentals, whether for the main or secondary residence, must have a registration number to be published in each announcement of lease. Intermediate rental platforms (Airbnb, Abritel,, leboncoin, etc.) are required to disconnect each ad that does not contain a registration number.

Moreover, in the municipalities that have implemented this registration procedure, anyone who offers for rental furnished tourist accommodation which is declared as their main residence cannot do so for more than one hundred and twenty days during a same calendar year, except for professional obligations, health reasons or cases of force majeure.

Prior authorization from the mayor is required in some towns before you can change the use of your accommodation to furnished tourist accommodation. Thus, the fact of repeatedly renting furnished premises intended for living quarters for short periods to passing customers who do not take up residence there constitutes a change of use_cc781905-5cde- 3194-bb3b-136bad5cf58d_(article L. 631-7 of the construction and housing code). This authorization can be relaxed and replaced by a temporary authorization scheme.

The lessor is concerned by the authorization to change use if he offers furnished accommodation for seasonal rental in Paris, in one of the municipalities of the inner suburbs (departments of Hauts-de-Seine, Seine-Saint-Denis and Val-de-Marne) or in one of the 10 other municipalities with more than 200,000 inhabitants (Nice, Bordeaux, Lyon, etc.).

The lessor may also be concerned in any municipality experiencing tensions on the housing market when the competent municipal or inter-municipal council has deliberated on the establishment of a procedure for authorization of a change of use (for the municipalities of more than 50,000 inhabitants) or by decision of the administrative authority on the proposal of the mayor (in other towns).

The conditions for issuing authorizations are set by deliberation of the municipal or inter-municipal council.  The lessor must check with the municipality where his accommodation is located to find out which procedure applies.

Downloadable Resources

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

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