Should You Still Join a CGA ?

Until the 2025 Finance Law came into effect, landlords renting out furnished properties under the real regime could join a Certified Management Centre (CGA) to benefit from an income tax reduction.
However, since February 2025, Article 199 quater B of the French Tax Code (CGI) has been repealed, effectively ending this tax incentive.
So what does this change mean for furnished landlords, and is joining a CGA still worthwhile?

The End of Tax Benefits Linked to the CGA

Since January 1, 2023, the increase in taxable profit for non-members of a CGA has been abolished. This reform had already weakened the usefulness of the CGA by removing the penalty previously applied to landlords who chose not to join.

Until 2025, the decision to join a CGA largely depended on the individual’s tax situation and personal strategy.

The 2025 Finance Law: A Turning Point for Furnished Landlords

The repeal of Article 199 quater B of the CGI ended the income tax reduction previously granted to taxpayers under the BIC (Industrial and Commercial Profits) regime and subject to income tax.
In addition, the preventive tax role of CGAs has been redefined, limiting their ability to provide additional protection in case of a tax audit.

Before this change, taxpayers taxed under the IR and not in joint ownership still had an incentive to join a CGA.
As of 2025, however, membership no longer offers any fiscal advantage.

For a detailed look at the historical benefits of CGA membership, see this in-depth article on Amarris Immo.

How to Cancel Your CGA Membership

If you’ve already received your membership invoice for 2025, do not pay it. Instead, you can:

• Contact your bank to refuse the direct debit,

• Send a termination letter or email to your CGA, clearly indicating your membership number (listed on your invoices).

A sample membership termination letter can be provided to help you complete this process.

Reducing Accounting Costs After the End of the CGA

With the end of the tax reduction linked to CGA membership, many landlords are looking for cost-effective alternatives.
One practical option is to use LMNP accounting software (for non-professional furnished landlords).

An online application designed by certified accountants now allows you to file your tax package directly on impots.gouv.fr.
The LMNP Solo accounting software is one such tool that ensures full compliance while allowing complete autonomy.

For personalized support with your accounting and tax management, visit www.escec-international.com.

Does the End of the CGA Challenge the Value of Furnished Rentals?

It’s a fair question. The tax reduction granted through CGA membership used to offset a portion of accounting costs.
However, the main benefit of the LMNP regime (Non-Professional Furnished Rental) remains the ability to deduct all expenses and depreciation related to your rental activity.

Even without the CGA tax reduction, accounting fees remain deductible from your rental income, thus reducing your taxable base.
Furthermore, the acquisition cost of your property can be depreciated, which significantly optimizes your taxation.

In short, the end of the CGA’s fiscal advantage does not undermine the profitability of furnished rentals.
To precisely assess your situation, use a dedicated LMNP tax simulator to compare the impact based on your tax profile.

To learn more, check out all the new provisions introduced by the 2025 Real Estate Law.

Expert Support for Your LMNP Tax Management

If you want to understand how to optimize your accounting and tax management following the end of CGA benefits, our experts can help.
Schedule a free, no-obligation consultation to analyze your rental income, deductible expenses, and LMNP tax options.

Archives: Understanding the Former CGA System

Who Could Join a CGA?

To benefit from CGA advantages, the landlord had to:

• Generate annual revenue below the micro-BIC threshold (€77,700 for furnished residential rentals),

• Be a French tax resident,

• And not be in joint ownership with someone from another tax household.

What Were the Benefits of it Before 2025?

In 2024, CGA members enjoyed an income tax reduction equal to two-thirds of incurred expenses, capped at €915per year.
Until 2022, another fiscal benefit existed: the non-increase of taxable profits, which was progressively abolished under the 2021 Finance Law.

Membership had to be finalized before December 31 of the tax year. Since May 2024, it has been possible to join a CGA up to the end of the fiscal year.

Example of it’s Tax Reduction

Thus, a furnished landlord (LMNP) who joined a CGA in 2024 received a €333 income tax reduction, within the annual cap.

What Is it?

A Certified Management Centre assists small businesses and furnished landlords with the management of their activity.
It provides:

• Financial and economic analyses,

• Information sessions on accounting and tax best practices.

However, a CGA does not handle bookkeeping or file tax declarations.
Until 2024, it also helped reduce the risk of tax audits — which is no longer the case today.

Gradual End of the Taxable Profit Increase for Non-Members

Since 2023, there has been no taxable profit increase for taxpayers who are not members of a CGA or an AGA.

Conclusion

As of 2025, joining a CGA no longer provides any fiscal advantage, but the furnished rental (LMNP) regime remains highly attractive thanks to the deduction of expenses and depreciation.
Joining a CGA is now a personal choice, not a tax necessity.