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Create my bookFrench LMNP tax calculator: micro-BIC vs réel (2026)
Estimate in 30 seconds your French furnished-rental tax. 2026 data: 50% / 71% rebate, social contributions 18.6% (LFSS 2026).
Your data
Annual deductible expenses (real-cost regime)
Enter your real expenses for the réel regime calculation. They have no impact if you stay on micro-BIC.
Micro-BIC regime
Flat-rate 50 % rebate, no bookkeeping.
| Revenue | 25 000 € |
| Rebate (50 %) | −12 500 € |
| Taxable base | 12 500 € |
| Income tax (30 %) | 3 750 € |
| Social contributions (18,6 %) | 2 325 € |
| Total tax | 6 075 € |
| Net after tax | 18 925 € |
Réel (real-cost) regime
RecommendedReal expenses + property amortisation.
| Revenue | 25 000 € |
| Real expenses | −9 010 € |
| Amortisation (estimate) | −10 000 € |
| Taxable base | 5 990 € |
| Income tax (30 %) | 1 797 € |
| Social contributions (18,6 %) | 1 114 € |
| Total tax | 2 911 € |
| Net after tax | 22 089 € |
Recommended regime : Réel (real-cost) regime
Réel is the most favourable for your situation. You save about 3 164 € per year vs micro-BIC. Requires an accountant (~€600/year) but lets you deduct all expenses and amortise the property.
Calculation methodology
Micro-BIC: rental revenue is reduced by a flat 50% (unclassified) or 71% (classified / B&B) rebate, up to €15,000 and €188,700 respectively (article 50-0 CGI). Net result is added to your global income, taxed at your TMI plus 18.6% social contributions.
Réel: real expenses (property tax, HOA, loan interest, insurance, energy, internet, cleaning, supplies, accountant, etc.) and property amortisation (furniture 7-10 years, building 25-40 years) are deducted from revenue. Any deficit can be carried forward 10 years. Amortisation estimate used: 40% of rental revenue (reasonable proxy for a leveraged property).
Social contributions: 18.6% since LFSS 2026 (article 12): CSG up from 9.2% to 10.6%, CRDS 0.5%, solidarity levy 7.5%. If LMP (≥€23,000 AND ≥50%), the SSI scheme applies instead (~30-43%) — this calculator doesn't cover that case.
Frequently asked questions about LMNP tax
LMNP vs LMP: what's the difference?
You are LMP (professional) if BOTH apply: annual rental revenue ≥ €23,000 AND it represents ≥ 50% of your household income. Otherwise LMNP (non-professional). The distinction changes your social regime and tax benefits.
What is the social contribution rate in 2026?
18.6% since LFSS 2026 (article 12). The increase comes from CSG rising from 9.2% to 10.6%. Before 2026: 17.2%.
When should I switch to réel?
Réel becomes favourable when real expenses exceed the flat rebate (50% of revenue unclassified, 71% classified). In practice: as soon as you have a loan (deductible interest), recent renovations or expenses above €4,000-€5,000/year, réel almost always wins.
How do I get my furnished property classified for the 71% rebate?
Apply for the « Meublé de tourisme » classification through an Atout France-approved body (Clévacances, Gîtes de France, FNAIM, etc.). Cost: €100-€250 for 5 years depending on stars (1-5). Classification can also unlock local tax rebates.
Do I need an accountant on the réel regime?
Not mandatory but strongly recommended. A BIC tax bundle (forms 2031, 2033) is complex: amortisation, capital gains, deficit carry-forward. Annual cost: €500-€900, fully deductible. Members of an approved management centre (CGA) get a €915/year tax credit.
How does amortisation work?
Amortisation spreads the loss of value of the property and furniture over their useful life: building structure 25-40 years, roof 25 years, fixtures 10-20 years, furniture 7-10 years. This non-cash expense reduces your taxable base — réel's main advantage.
And VAT on short-term rentals?
By default, furnished rentals are VAT-exempt (article 261 D 4° CGI). However, if you provide 3 of 4 para-hotel services (breakfast, regular cleaning, linen, reception even un-personalised + 30-night max — LF 2024), you switch to para-hotel status and 10% VAT applies.
How does 2026 e-invoicing affect LMNPs?
From 1 Sep 2026, all hosts with a SIREN must be able to receive supplier invoices in electronic format, even if VAT-exempt. SIREN becomes essential. See our full guide.
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