LMNP Tax Return 2026: The Complete Fiscal Calendar (Steps and Key Dates)

If you rent a furnished property on Airbnb, Booking, or Vrbo, you are a Non-Professional Furnished Rental Landlord (LMNP) -- or a Professional (LMP) if your income exceeds certain thresholds. Every year, the tax authorities expect you to file on time, with penalties for late submissions.

This article gives you the complete LMNP tax return calendar for 2026, month by month, with the forms to complete and the figures you need to know. Keep it handy all year long.

Overview: Your 2026 Tax Year at a Glance

The LMNP tax return is not a single deadline on May 15th. It is a dozen appointments spread across the year. Here is the overview before we get into the details:

• January-February: collect annual statements (platforms, bank, expenses)
• March: submit the 2025 income tax return to the tax authorities (forms 2042 + 2042 C PRO)
• May-June: file online at impots.gouv.fr
• June: URSSAF social declaration (if applicable)
• September-October: tax assessment received, payment if applicable
• December: CFE (Cotisation Foncière des Entreprises) due

The calendar varies slightly depending on your tax regime (micro-BIC or real income) and your status (LMNP or LMP). We cover everything in detail below.

January 2026: Gathering Your Documents

This is the month to collect everything you will need for your tax return. Get ahead of it: it is the most tedious step, but it sets the tone for everything that follows.

Download Annual Statements from Platforms

Airbnb, Booking, Vrbo, and other platforms automatically send you an annual income statement at the start of the year. Download them from your host account:

• Airbnb: Account → Taxes → Tax documents
• Booking: Partner hub → Finance → Reports
• Vrbo / Abritel: Dashboard → Tools → Revenue

These statements list your gross revenue (before commission), the commissions deducted, and the tourist tax collected on your behalf. Keep them: they are the foundation of your tax return.

Take Stock of Deductible Expenses

If you are on the real income regime, you can deduct all your expenses: loan interest, property tax, insurance, accountant fees, co-ownership charges, cleaning, supplies, and depreciation of the property and furnishings. January is the time to pull out your invoices and receipts.

Depreciation calculations are often the most complex part. Our LMNP depreciation calculator gives you an estimate in 2 minutes.

Check the LMNP / LMP Thresholds

LMP status applies automatically if your furnished rental income exceeds €23,000 AND represents more than 50% of your household's total taxable income. The consequences are significant (mandatory social contributions, IFI wealth tax, professional capital gains rules). Review your situation in January to avoid unpleasant surprises.

Our LMP contributions calculator simulates the impact of social contributions if you cross over.

February-March 2026: Choosing Your Tax Regime

Your LMNP tax regime is not set in stone. You can change it each year before filing your return. February to March is when you make that decision.

Micro-BIC vs. Real Income Regime

The micro-BIC is the default regime. It applies a flat-rate allowance (50% for standard furnished rentals, 30% since 2025 for unclassified tourist furnished rentals) to your revenue. It is simple: no accounting required.

The real income regime lets you deduct actual expenses. It is usually more advantageous when you have:

• An outstanding loan (deductible interest)
• High expenses (property tax, co-ownership charges, insurance)
• Significant depreciation (furniture, renovation work)

Our LMNP Micro-BIC vs. Real Income simulator gives you the answer in a few clicks. Use it before checking the box on impots.gouv.fr.

Opting for the real income regime is done by letter to the tax office or directly by checking the relevant box in your online return. The option is valid for 1 year and automatically renewed.

April-May 2026: Filing Your Return Online

This is the main step. You are declaring the 2025 income you received during the year.

2026 Deadlines (to be confirmed)

Deadlines are published each year in April on impots.gouv.fr. For reference, the 2025 deadlines were:

• Paper return: 21 May 2025
• Online return, departments 1 to 19 + non-residents: 22 May 2025
• Departments 20 to 54: 28 May 2025
• Departments 55 to 974/976: 5 June 2025

For 2026, expect a similar window (mid-May to early June, depending on your department).

Which Forms to Complete

As an LMNP landlord, you need:

• Form 2042: the main household income tax return
• Form 2042 C PRO: the supplement for non-salaried income. This is where you report your LMNP revenue.
• Forms 2031 + 2033 (real income regime only): the BIC results declaration with the full tax schedule. This is the most technical part.

Under micro-BIC, you simply enter the gross amount of your revenue in the relevant box (5ND, 5OD, or 5PD depending on your situation). The allowance is applied automatically.

Under the real income regime, you must prepare a balance sheet, income statement, and full tax filing. Hiring a chartered accountant specializing in LMNP costs around €400 to €800 per year -- and it is deductible.

June 2026: URSSAF Social Declaration (If Applicable)

Since 2021, some furnished rental landlords owe URSSAF social contributions even under LMNP status. You are affected if:

• Your annual revenue exceeds €23,000
• AND you provide para-hotel services (breakfast, mid-stay cleaning, regular linen changes, personalized reception)

If you do not provide hotel-style services and remain below the LMP threshold (50% of household income), you are exempt from social contributions. Otherwise, you must register with URSSAF as a self-employed worker.

The overall contribution rate is around 35-43% of taxable profit. In practice, an LMP with €30,000 in profit pays approximately €12,000 in contributions on top of income tax.

Our LMP calculator gives you a precise estimate.

September-October 2026: Tax Assessment and Payment

You receive your tax assessment between late July and early September. If you pay by monthly installment or withholding at source, nothing more is required. Otherwise, the balance is generally due in September.

For LMP landlords, this is also when URSSAF calls in contributions (often in several installments).

December 2026: The CFE

The Cotisation Foncière des Entreprises (CFE) is one of the two components of the Contribution Économique Territoriale (CET). It is owed by all LMNP landlords, even non-professionals, from the second year of activity onward.

The amount depends on the municipality and the assessed rental value. In 2025, the minimum contribution ranged from €250 to €700 depending on the municipality. In Paris, expect around €500; in rural areas, around €250.

• Payment deadline: generally 15 December
• Exemption: possible for the first year of activity (to be confirmed)
• Where to find it: your professional tax account on impots.gouv.fr

Our LMNP CFE calculator estimates the expected amount based on your municipality.

Year-Round: Ongoing Obligations

Beyond the one-off deadlines, certain obligations apply throughout the year:

Municipal Registration

Before you even start renting, you must register your furnished tourist rental with your local municipality. Requirements vary depending on the municipality and the type of property (primary or secondary residence). See our complete guide on the registration number and the Le Meur law.

SIRET / SIREN Number

Every LMNP landlord must register with INSEE to obtain a SIRET number. It is free and done online via the business registration portal (formerly the CFE). Without a SIRET, the real income regime is not available. See our page on SIRET / SIREN for short-term rentals.

Tourist Tax

To be collected and remitted to your municipality (or the relevant intermunicipal body). Airbnb, Booking, and Vrbo collect the tourist tax automatically for most municipalities -- but double-check: there are still municipalities where you are solely responsible. Our tourist tax calculator shows the applicable rate.

Electronic Invoicing

From 1 September 2026, electronic invoicing between businesses becomes mandatory in France. LMNP landlords who invoice businesses (long-term rental to an employer, venue hire for seminars, etc.) must use a certified platform. See our page on electronic invoicing for short-term rentals.

Common Mistakes to Avoid

• Forgetting the CFE in year two: the first year is often exempt, the second is not. Many landlords are caught off guard in December.
• Confusing revenue and profit: under micro-BIC, it is the gross revenue (before Airbnb commission) that counts toward the thresholds, not the net profit.
• Choosing micro-BIC when the real regime is more advantageous: especially if you have an outstanding loan. Run the numbers with our simulator.
• Failing to declare as LMP: the switch is automatic once you exceed the thresholds, and the tax authorities can reassess you going back 3 years.
• Missing the local tourist tax: Airbnb does not collect it everywhere. Check with your municipality.

Summary: Your 2026 Monthly Checklist

Finally, here is a condensed checklist to print out or add to your calendar:

• ☐ January: download Airbnb/Booking statements, take stock of expenses
• ☐ February: compare micro-BIC vs. real regime with our simulator
• ☐ March: prepare forms 2042 + 2042 C PRO (+ 2031/2033 if real regime)
• ☐ May-June: file your return online
• ☐ June: URSSAF declaration if LMP
• ☐ September: review your tax assessment, pay if required
• ☐ December: pay the CFE
• ☐ Year-round: remit tourist tax (if not collected by the platform)

The LMNP tax return is not rocket science once you have the calendar in hand. The real trick is to prepare in January and February rather than scrambling at the last minute to gather documents. If your revenue exceeds €30,000, a chartered accountant specializing in LMNP will save you time and often money (the fee is deductible).

And to track your activity throughout the year (bookings, revenue, expenses per property), a digital welcome book connected to your back office means you are never chasing numbers in March. Create your welcome book in 2 minutes -- it is free.