With the rise of short-term rental platforms such as Airbnb, renting out furnished properties has become an attractive income-generating opportunity for many property owners. However, rental income also comes with the responsibility of understanding the French tax rules that apply to Airbnb rentals.

French taxation of furnished rentals has changed significantly in recent years. In particular, the rules applicable to furnished tourist rentals were modified for income received from 2025 onwards, following the 2024 legislation concerning the regulation of tourist accommodation. There was also an important change to the calculation of capital gains for certain LMNP landlords from 15 February 2025.

This comprehensive guide explains what you need to know about the taxation of Airbnb rentals in France, including the distinction between professional and non-professional furnished rental status, the LMP and LMNP regimes, the micro-BIC and real regimes, social contributions and the latest tax changes.

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How Are Airbnb Rentals Taxed in France?

In France, income from furnished rentals is generally treated as income from a commercial activity for tax purposes. It falls within the category of Bénéfices Industriels et Commerciaux (BIC), or industrial and commercial profits.

This is different from an unfurnished residential rental, where rental income is generally taxed as revenus fonciers.

Whether you rent your property occasionally or regularly through Airbnb or another short-term rental platform, the income may therefore be taxable under the furnished-rental rules.

To qualify as a furnished rental, the property must contain sufficient furniture and equipment to allow normal habitation. This can include essential items such as:

• Beds
• Tables and chairs
• Kitchen equipment
• Cooking facilities
• Storage
• Basic household equipment

The exact tax treatment of your Airbnb rentals depends principally on two questions:

1. What is your status as a furnished landlord? Are you an LMP (Loueur en Meublé Professionnel) or an LMNP (Loueur en Meublé Non Professionnel)?
2. Which tax regime applies? Are you taxed under the micro-BIC regime or the real regime?

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Professional vs. Non-Professional Furnished Rental Landlords: LMP vs. LMNP

The tax treatment of Airbnb rentals varies according to whether you are classified as a Professional Furnished Rental Landlord (LMP) or a Non-Professional Furnished Rental Landlord (LMNP).

This distinction is important because it can affect:

• How rental losses are treated
• Social contributions
• The taxation of capital gains
• The tax treatment of the activity
• Your accounting obligations

The professional or non-professional character of the activity is assessed at the level of the tax household.

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LMP: Professional Furnished Rental Landlord

You are generally considered an LMP for French income-tax purposes when both of the following conditions are met:

1. The annual rental receipts generated by the furnished rental activity for the entire tax household exceed €23,000.
2. These rental receipts exceed the other professional income of the tax household that is taken into account for this test, including salaries and other relevant business, agricultural and non-commercial income.

The €23,000 threshold is therefore important, but exceeding €23,000 alone does not automatically make every landlord an LMP for all tax purposes.

Benefits and characteristics of LMP status

Deduction of rental losses

One of the major differences concerns losses.

For an LMP, rental losses may, subject to the applicable rules, be deducted from overall taxable income without the same €10,000-type limitation that applies to certain other categories of losses. If the overall income is insufficient, the remaining deficit can be carried forward for up to six years.

By contrast, LMNP losses are generally restricted to income generated by the same non-professional furnished-rental activity.

Capital gains tax benefits

LMP landlords are subject to the rules applicable to professional capital gains when the conditions for LMP status are met.

An important exemption may apply where the activity has been carried out for at least five years. Under Article 151 septies of the French Tax Code, a complete exemption can apply when the relevant average annual receipts do not exceed €90,000, while a partial exemption can apply when receipts are between €90,000 and €126,000, subject to the applicable conditions.

Therefore, the possibility of a capital-gains exemption can be a significant advantage of genuine LMP status.

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LMNP: Non-Professional Furnished Rental Landlord

If you do not satisfy both conditions required for LMP status, you are generally classified as an LMNP, or Loueur en Meublé Non Professionnel.

LMNP status is very common among individuals renting out one or more furnished properties through Airbnb and similar platforms.

Although the tax advantages differ from those available to LMP landlords, LMNP status can still provide important tax benefits.

Benefits and characteristics of LMNP status

Limited loss deduction

Under the LMNP regime, losses from the furnished-rental activity generally cannot be deducted from your overall household income.

Instead, LMNP deficits can generally be carried forward for 10 years and offset against future profits from the same non-professional furnished-rental activity.

Capital gains tax

For an LMNP, the sale of the property generally falls under the individual property capital-gains regime, rather than the professional capital-gains regime applicable to LMPs.

This means that the usual holding-period allowances can apply, with:

• An exemption from income tax on the property capital gain after 22 years of ownership
• An exemption from social contributions after 30 years of ownership

However, there is an important recent change that Airbnb and LMNP landlords should not overlook.

Important LMNP capital-gains change from 2025

The 2025 Finance Law changed the way the capital gain is calculated when an LMNP sells a property.

For sales completed from 15 February 2025, when the property has been subject to the real BIC regime, depreciation that was deducted for tax purposes must generally be taken into account when calculating the capital gain.

This is an important change because depreciation has historically been one of the major tax advantages of the LMNP real regime.

Certain properties are excluded from this particular change, including certain student residences, senior residences and residences for people with disabilities, subject to the applicable conditions.

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Tax Regimes for Airbnb Rentals: Real vs. Micro-BIC

The tax regime applicable to your Airbnb rentals depends on the type of furnished rental, the amount of rental income and the applicable thresholds.

The two principal regimes are:

• Micro-BIC
• Real regime

The rules are no longer the same as those that applied to Airbnb rentals in 2024.

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Micro-BIC Regime for Airbnb Rentals

One of the most important changes concerns unclassified furnished tourist rentals, which include many short-term Airbnb properties.

For income received from 2025 onwards, the micro-BIC threshold for unclassified furnished tourist rentals is €15,000, with a 30% flat-rate deduction.

This is a major reduction compared with the previous rules.

What changed?

Before these reforms, the threshold for an unclassified furnished tourist rental was €77,700, with a 50% allowance.

The rules were subsequently changed.

For income received in 2025:

• Unclassified furnished tourist rental: €15,000 threshold + 30% allowance
• Classified furnished tourist rental: €77,700 threshold + 50% allowance
• Other furnished rentals, including long-term furnished rentals: €77,700 threshold + 50% allowance

This means that simply assuming that every Airbnb property benefits from the old €77,700 / 50% regime is no longer correct.

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What About Airbnb Rentals in 2026?

The rules continue to distinguish between unclassified furnished tourist rentals and other types of furnished rentals.

For income received from 1 January 2026, the general micro-business threshold for furnished rental activities other than unclassified tourist accommodation is €83,600, while the threshold remains €15,000 for unclassified furnished tourist rentals.

The applicable flat-rate deduction remains:

• 30% for unclassified furnished tourist rentals
• 50% for classified furnished tourist rentals and other qualifying furnished rental activities

This distinction is essential when calculating the tax treatment of Airbnb income in 2026.

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Micro-BIC: How the Allowance Works

Under the micro-BIC system, you declare the amount of your rental receipts without individually deducting your actual expenses.

The French tax administration then automatically applies the relevant flat-rate allowance.

For example, under the 2025 rules, an unclassified furnished tourist rental generating €12,000 of annual receipts falls below the €15,000 threshold.

With the 30% allowance:

• Rental receipts: €12,000
• Flat-rate allowance: 30%
• Taxable amount before application of the progressive income-tax scale: €8,400

The €3,600 allowance represents expenses under the simplified tax system.

The actual expenses you incurred are not separately deducted under this regime.

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Real Regime for Airbnb Rentals

The real regime can apply when the relevant micro-BIC threshold is exceeded or when the landlord chooses to opt for the real regime.

Under this system, you calculate the taxable result based on actual income and deductible expenses.

Although the real regime involves more extensive accounting and administrative work, it can be attractive for landlords with significant costs.

Depending on the circumstances and applicable rules, expenses may include:

• Loan interest
• Maintenance and repair costs
• Property management fees
• Insurance
• Certain taxes and charges
• Accounting fees
• Depreciation of the property and certain assets, subject to the applicable rules

The land value itself is not depreciable.

This regime can therefore be particularly relevant where the property has substantial financing costs, maintenance expenses or depreciable components.

However, depreciation should not simply be viewed as an unlimited deduction. Its treatment can have consequences when the property is eventually sold, particularly following the 2025 reform affecting LMNP capital gains.

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Airbnb Rentals: What Happens If Your Income Exceeds the Micro-BIC Threshold?

If your rental receipts exceed the applicable micro-BIC threshold, you may fall under the real regime, depending on the applicable rules and the years concerned.

For example, an unclassified furnished tourist rental is subject to a much lower €15,000 threshold than a classified tourist rental or a conventional furnished rental.

This makes it particularly important for Airbnb hosts to determine whether their property is:

• A classified furnished tourist rental
• An unclassified furnished tourist rental
• A conventional long-term furnished rental
• Another type of furnished accommodation

The classification can have a significant impact on the tax regime.

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VAT and Airbnb Rentals

VAT is another issue that Airbnb hosts should consider.

A standard furnished residential rental is generally not subject to VAT simply because the property is furnished.

However, certain furnished accommodation activities can fall within the scope of VAT when they operate under conditions comparable to hotel or para-hotel services.

In particular, the provision of accommodation together with at least three of the following four services can result in the activity being treated as a hotel or para-hotel operation for VAT purposes:

• Breakfast
• Regular cleaning of the premises
• Supply of household linen
• Reception of customers, even when the reception is not personalised

Consequently, an Airbnb host should not assume that VAT is automatically irrelevant. The services provided alongside the accommodation need to be examined carefully.

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Airbnb Rentals and Social Contributions

Income tax is not the only consideration when you rent out a furnished property.

Depending on the level and type of rental income, you may also have to consider social contributions or social-security contributions.

For example, the rules distinguish between activities generating receipts below or above €23,000 and between long-term furnished rentals and furnished tourist accommodation.

For 2026, the social-contribution rules also take into account the updated micro-business thresholds, including the €83,600 threshold applicable to certain furnished rental activities.

This is another reason why an Airbnb landlord should look at the complete tax picture rather than focusing exclusively on income tax.

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Airbnb Rentals: 2024 vs. 2025 vs. 2026

The evolution of the rules is particularly important for landlords who are updating an older article or tax guide.

Type of furnished rental	2024	Income 2025	Income 2026
Unclassified furnished tourist rental	€77,700 / 50%	€15,000 / 30%	€15,000 / 30%
Classified furnished tourist rental	€188,700 / 71%	€77,700 / 50%	€83,600 / 50%
Other furnished rental / long-term furnished rental	€77,700 / 50%	€77,700 / 50%	€83,600 / 50%

The figures represent the applicable micro-BIC threshold / flat-rate allowance and are subject to the detailed rules governing each category.

This table illustrates why an article that still says “Airbnb rentals under €77,700 benefit from a 50% deduction” is no longer sufficiently accurate for 2026.

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What Airbnb Hosts Should Check Before Choosing a Tax Regime

Before deciding whether the micro-BIC or real regime is appropriate, a landlord should consider:

1. Is the property classified?

The distinction between classified and unclassified furnished tourist accommodation can have a major impact on the micro-BIC threshold and allowance.

2. How much rental income do you generate?

Your annual receipts determine whether you remain within the relevant micro-BIC threshold.

3. What expenses do you have?

If you have substantial:

• Mortgage interest
• Repairs
• Management fees
• Insurance
• Accounting costs
• Depreciation

the real regime may deserve careful consideration.

4. Are you an LMNP or an LMP?

Your professional or non-professional status affects the treatment of deficits, social contributions and capital gains.

5. Do you plan to sell the property?

This question has become particularly important following the 2025 LMNP capital-gains reform, because depreciation deducted under the real regime can affect the calculation of the taxable capital gain when the property is sold.

6. Are you providing hotel-like services?

If you provide at least three of the relevant services, the VAT treatment may need to be examined.

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Airbnb Rentals in France: The Main Takeaways for 2026

The French tax treatment of Airbnb rentals has changed considerably compared with the rules that applied in 2024.

The key points are:

• Furnished rental income generally falls within the BIC category.
• Landlords may be classified as LMNP or LMP depending on their situation.
• The €23,000 threshold remains important when determining professional status, but it must be considered together with the other LMP condition.
• For unclassified furnished tourist rentals, the micro-BIC threshold is now €15,000, with a 30% allowance.
• For 2026, the threshold for classified furnished tourist rentals and other qualifying furnished rental activities is €83,600, with a 50% allowance.
• The real regime allows actual expenses and depreciation to be taken into account under the applicable rules.
• LMNP losses can generally be carried forward for 10 years against future LMNP profits.
• Since 15 February 2025, depreciation deducted under the LMNP real regime can affect the calculation of the capital gain when the property is sold.
• LMP landlords are subject to the professional capital-gains regime and may qualify for specific exemptions under certain conditions.
• VAT may apply to certain accommodation activities providing hotel or para-hotel services.
• Social contributions also need to be considered depending on the amount and nature of the rental activity.

In short: the tax treatment of an Airbnb property in France can no longer be determined simply by looking at annual rental revenue. The type of accommodation, classification, LMNP/LMP status, tax regime, expenses, services provided and potential future sale of the property can all influence the final tax outcome.

For an owner renting property to international guests, expatriates or tourists, reviewing these elements before choosing a tax regime can prevent costly mistakes.