Airbnb Concierge Taxation: VAT, Expenses, and Tax Regimes

Taxation is often the most dreaded topic for anyone launching a concierge service. Between the different tax regimes, VAT (TVA), social charges, and accounting subtleties, it is easy to get lost, or worse, to make costly mistakes. This article gives you a clear, actionable overview of the tax rules applicable to rental concierge services in 2026. Note: this article is informational and does not replace advice from a chartered accountant suited to your personal situation.

The 3 possible tax regimes

As a concierge service, your income falls under the category of Industrial and Commercial Profits (BIC, Bénéfices Industriels et Commerciaux). Depending on your annual revenue and legal structure, you will fall under one of these three regimes:

1. The micro-BIC regime (sole trader / micro-enterprise)

This is the simplest and most common regime for concierge services just starting out. You are eligible as long as your annual revenue does not exceed 77,700€ excl. VAT (2026 threshold for service activities).

• Flat-rate deduction (abattement forfaitaire): 50% off your revenue for service activities (concierge work). You are taxed on 50% of your revenue, with no need to justify your actual expenses.
• Simplified filing: you simply declare your revenue on your annual income tax return.
• Lightweight bookkeeping: a simple receipts ledger is enough; no full balance sheet required.

Advantage: maximum simplicity. Drawback: if your actual expenses exceed 50% of your revenue (vehicle, supplies, cleaning subcontractors, etc.), you pay more tax than under the actual-cost regime (régime réel).

2. The simplified actual-cost regime (régime réel simplifié)

Mandatory above 77,700€ in revenue, but you can opt in voluntarily even below that threshold if it is more advantageous. You deduct your real expenses: office rent, vehicle, cleaning supplies, software, insurance, accounting fees, depreciation, and more.

• Annual balance sheet required (a chartered accountant is almost essential)
• VAT: collected and filed quarterly or semi-annually
• Key advantage: if your actual expenses exceed 50% of revenue, you pay less tax than under micro-BIC

3. The standard actual-cost regime (régime réel normal)

Mandatory above 840,000€ in revenue. Very few concierge services reach this level, except large operations. The main difference from the simplified actual-cost regime lies in heavier filing obligations (monthly VAT, more detailed balance sheet).

VAT: exemption, collection, and special cases

VAT exemption threshold (franchise en base de TVA)

Below 36,800€ in annual revenue (2026 threshold for services), you benefit from the VAT exemption threshold. In practice, you do not charge VAT to your clients and you cannot recover it on your purchases. Your invoices must carry the note "VAT not applicable, article 293 B of the French General Tax Code (CGI)".

Watch the upper threshold: if your revenue exceeds 36,800€ but stays below 39,100€, you keep the exemption for the current year but become liable from 1 January of the following year. Above 39,100€, VAT applies immediately.

20% VAT on concierge services

Once liable, you apply the standard rate of 20% to your concierge services (rental management, cleaning, guest check-in, maintenance, etc.). You collect VAT from your property-owner clients and remit it to the tax authority, after deducting the VAT on your own professional purchases.

For private property-owner clients (not VAT-registered themselves), this means an effective 20% increase in the cost of your services. This is an important point to factor into your pricing strategy.

Special case: subletting

If your model includes subletting (you lease a property from the owner and sublet it to guests), different VAT rules apply. Short-term furnished rentals are subject to 10% VAT if you offer at least 3 of the 4 para-hotel services (breakfast, regular cleaning, linen, reception). Consult a chartered accountant without fail for this case.

Social charges by legal status

Sole trader (micro-entrepreneur)

Social contributions are calculated on your gross revenue, at a rate of 21.1% (2026, BIC service activities). You pay monthly or quarterly via URSSAF (the French social security collection body). Simple, predictable, no nasty surprises.

Example: for monthly revenue of 5,000€, you pay 1,055€ in social contributions.

Majority manager of a SARL (French limited liability company)

You fall under the self-employed worker regime (TNS, Travailleurs Non-Salariés). Contributions are calculated on your remuneration and represent roughly 40 to 45% of your net pay. The advantage: lower contributions than in an SAS. The drawback: reduced social protection, particularly for retirement.

President of an SAS/SASU (French simplified joint-stock company)

You are treated as an assimilated employee (assimilé salarié). Employer and employee contributions combined represent roughly 65 to 80% of net salary. It is more expensive, but you benefit from better social coverage (general Social Security scheme). Many SAS presidents pay themselves a minimum salary and top up with dividends (subject to the 30% flat tax).

Deductible expenses under the actual-cost regime

If you opt for the actual-cost regime, here are the main expenses you can deduct from your taxable profit:

• Vehicle: Actual costs (fuel, maintenance, insurance, depreciation) or mileage allowances. For a concierge service, the vehicle is often the biggest expense line.
• Cleaning supplies and linen: Cleaning products, sheets, towels, consumables (coffee, soap, toilet paper, etc.).
• Software and subscriptions: PMS, dynamic pricing, accounting, professional phone and internet.
• Insurance: Professional liability, vehicle insurance (professional share), self-employed health insurance (mutuelle TNS).
• Subcontracting: Cleaning staff, maintenance, laundry services.
• Professional fees: Chartered accountant, lawyer, professional training.
• Office premises: Office rent, coworking, linen storage.
• Depreciation: IT equipment, smart locks, office furniture.

Common tax mistakes to avoid

• Not anticipating the VAT threshold: Many concierge services are caught off guard when they exceed 36,800€. Plan ahead by adjusting your rates 2-3 months before the threshold.
• Staying on micro-BIC when the actual-cost regime is more advantageous: If your expenses exceed 50% of revenue, run a simulation. Opting for the actual-cost regime can save you several thousand euros.
• Mixing personal and business accounts: A dedicated bank account is mandatory from 10,000€ in annual revenue as a sole trader. For a company, it is mandatory from the moment of incorporation.
• Forgetting income tax prepayments: As a sole trader without the liberatory withholding option, tax is collected via pay-as-you-earn. Check that your withholding rate is correct to avoid painful catch-up payments.
• Not keeping receipts: Keep all your invoices for 10 years. In the event of a tax audit, a missing receipt means the expense is disallowed and you face a reassessment.

Recommended accounting tools

• Indy (formerly Georges, from 24€/month): Ideal for sole traders and freelancers. Automatic transaction categorisation, URSSAF contribution calculation, simplified filing. Mobile app for scanning invoices on the go.
• Pennylane (from 49€/month with accountant): The premium solution for companies. Real-time bank sync, automated VAT management, direct collaboration with your accountant. Clear financial dashboard.
• Dougs (from 49€/month all-in): Online chartered accountant with integrated software. A good option for those who want human support without the fees of a traditional firm.

Key annual tax calendar

• Monthly or quarterly: URSSAF filing (sole trader) or VAT return (actual-cost regime)
• April-June: Annual income tax return (form 2042-C-PRO for sole traders)
• May: Tax package and balance sheet (actual-cost regime, usually handled by your accountant)
• December: Year-end review, expense provisions, tax optimisation before year close

Estimate your income and expenses with our concierge revenue simulator to choose the tax regime best suited to your situation.

📚 Go further: Discover our dedicated chapter on taxation and accounting to build and grow your concierge service. Chapter 9 on taxation and accounting goes deeper into every point with worked examples and practical cases.