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Create my bookLMP social contributions calculator
URSSAF SSI 2026 contributions for the professional French furnished landlord: health, pension, family allowances, CSG/CRDS. Independent worker schedule.
Your LMP activity
Profit after depreciation and deductible charges, as shown on your tax return (table 2033-B line 312).
First 2 years, contributions are computed on a provisional flat (~€1,175/year), then adjusted in Y+1 against actual income.
Per-contribution breakdown
| Health & maternity | 1 115 € |
| Family allowances | 0 € |
| Base pension | 6 213 € |
| Complementary pension | 2 800 € |
| Disability & death | 455 € |
| CSG / CRDS | 3 395 € |
| Professional training (CFP) | 118 € |
| Total contributions | 14 096 € |
| Effective global rate | 40,3 % |
Annual total
payable to URSSAF
Net profit after contributions
20 904 €
Before income tax and social charges.
Calculation methodology
Under LMP (Professional Furnished Landlord), you're affiliated to SSI (Independent Workers Social Security) managed by URSSAF. Contributions are based on taxable profit (not revenue), after deductible charges and depreciation.
Overall rate varies by bracket: ~35% of profit on average, up to 45% above 1 PASS (~€47,100) including complementary pension and CSG/CRDS. A minimum flat contribution of ~€1,175/year applies even with zero or low profit.
The first 2 years, URSSAF computes provisional contributions on a flat base (19% of PASS), then adjusts in Y+1 against actual profit. This can be a shock in year 3 with a large catch-up if your activity ramped up fast.
FAQ — LMP contributions
LMP vs LMNP: why this contributions difference?
Under LMNP, rents are patrimonial income: 17.2% social charges via the tax return, no URSSAF. Under LMP, the activity becomes "professional" for tax and triggers SSI affiliation (URSSAF). Threshold: revenue > €23k AND > 50% of household income.
Is the LMNP → LMP transition automatic?
Yes: once both conditions (€23k and 50%) are met, you switch to LMP. INPI assigns the new social regime automatically. No need to act, but monitor thresholds to anticipate the financial impact.
Minimum contribution: why pay without profit?
It's the cost of SSI affiliation: you get health coverage, pension and family allowances. The minimum flat (~€1,175/year) guarantees social rights even with a tax loss. It applies every year.
When are contributions paid?
Monthly or quarterly per your choice at URSSAF signup. Contributions are taken on a provisional flat from Y-1 income, then adjusted in Y+1. First withdrawal usually 90 days after activity start.
Are social contributions deductible?
Yes — under the real regime, SSI contributions are fully deductible from taxable profit, reducing your income tax. CSG is partly deductible (6.8% out of 9.2%).
Can you go micro-entrepreneur under LMP?
No. LMP requires the real BIC regime, not micro. If you want micro-entrepreneur, it's a different activity (B&B, para-hotel). LMP only operates under réel.
Collaborative spouse: double contributions?
If your spouse works with you (collaborative spouse status), they also pay SSI contributions on a reduced base (1/3 or 1/2 of PASS). They earn separate health and pension rights. Registration via INPI.
LMP retirement: what level of benefits?
SSI retirement aligns with the private salaried regime: 4 quarters per year if you contribute on ≥ 600 hourly minimum wages (~€6,990 in 2026). Above, retirement points accumulate per contributed profit. Coverage is noticeably less generous than civil servants.
Go further
Contribute less, earn more
Your SSI contributions are computed on profit. A pro welcome book lifts 5-star reviews, raising occupancy and revenue — without proportionally lifting contributions.
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