Airbnb tax in France 2026: micro-BIC, classification, LMNP

Airbnb income in France is taxed as industrial and commercial profit (BIC). Under the micro-BIC regime, an unclassified tourist rental gets a 30 % allowance up to €15,000 of receipts; a classified one gets 50 % up to €77,700 for 2025 income, a ceiling raised to €83,600 for 2026 income. Above that, or by choice, the actual-expenses regime applies, deducting real costs and depreciation. Classification is often the first lever.

This article covers the rules for 2025 income, declared in 2026, and for 2026 income. It is informational: it does not replace your accountant or the official guidance it links to.

Updated 13 October 2026.

The framework: furnished letting, LMNP and BIC

Letting a furnished home, whether by the year or by the night, is a commercial activity for French tax purposes. The income is not property income, as with unfurnished letting, but industrial and commercial profit. Most owners of one or two flats fall under the non-professional furnished landlord status (LMNP).

You are LMNP if either of two conditions is met: your furnished-letting receipts do not exceed €23,000 a year, or they remain below your household's other earned income. If both thresholds are crossed you become a professional landlord (LMP), with consequences for social contributions and capital gains tax.

One point specific to tourist rentals: according to service-public.gouv.fr, above €23,000 of annual receipts, letting tourist rentals triggers mandatory registration with the self-employed social security scheme, and therefore social contributions, even for a non-professional landlord. Below that, only social levies apply.

Micro-BIC: allowances and ceilings

Micro-BIC is the default regime as long as receipts stay under the ceiling. You declare your turnover; the tax authority applies a flat allowance meant to represent your costs, and you are taxed on the rest. The law of 19 November 2024 tightened this regime considerably for tourist rentals.

2025 income (declared in spring 2026):

• Unclassified tourist rental: 30 % allowance, receipts ceiling of €15,000.
• Classified tourist rental and guest rooms: 50 % allowance, ceiling of €77,700.
• Long-term furnished letting: 50 % allowance, ceiling of €77,700.

2026 income (declared in spring 2027):

• Unclassified tourist rental: 30 % allowance, ceiling unchanged at €15,000.
• Classified tourist rental and guest rooms: 50 % allowance, ceiling raised to €83,600.
• Long-term furnished letting: 50 % allowance, ceiling of €83,600.

These figures come from the furnished-letting income page on service-public.gouv.fr. The tax authority sets out the new regime for tourist rentals on impots.gouv.fr.

The most concrete consequence is the €15,000 ceiling. A well-occupied one-bedroom flat in Nice passes it quickly: an unclassified rental earning more leaves micro-BIC and must move to the actual-expenses regime.

Tourist-rental classification: why it changes the sum

Classification, from one to five stars, is voluntary. It is requested from an accredited inspection body, which visits the property and scores it against a national grid published by Atout France: floor area, amenities, bedding, condition, guest information. It is valid for five years.

Its tax effects are direct:

• a 50 % allowance instead of 30 % under micro-BIC;
• a receipts ceiling of €77,700 (2025 income) then €83,600 (2026 income), instead of €15,000;
• a fixed tourist tax per star instead of a percentage of the nightly price — details in our article on tourist tax in Nice.

Classification is mostly won at the furnishing stage: some grid criteria cost a few tens of euros at installation and a second inspection later. We cover it in our article on how to furnish an Airbnb.

A worked example, from turnover to taxable base

A deliberately hypothetical example, for 2026 income, with no other furnished-letting income in the household. The amounts below are taxable bases, not tax: the tax then depends on your bracket and social levies.

• €14,000 of receipts, unclassified: 30 % allowance, i.e. €4,200. Taxable base: €9,800.
• €14,000 of receipts, classified: 50 % allowance, i.e. €7,000. Taxable base: €7,000.
• €24,000 of receipts, unclassified: the €15,000 ceiling is exceeded. Micro-BIC is no longer available; the actual-expenses regime is mandatory.
• €24,000 of receipts, classified: 50 % allowance, i.e. €12,000. Taxable base: €12,000.

To illustrate the order of magnitude, assume a marginal income-tax rate of 30 %. On €14,000 of receipts, income tax would be about €2,940 without classification and €2,100 with it, a difference of about €840 a year before social levies. Over the five years a classification lasts, that gap can be set against the cost of the inspection and any equipment to add.

The actual-expenses regime: costs, depreciation, losses

Under the actual-expenses regime there is no flat allowance: you deduct your real costs — loan interest, service charges, insurance, property tax, business property tax (CFE), management fees and commission, cleaning you pay for, upkeep, accounting.

Above all, you can depreciate the property (excluding land) and the furniture, deducting a fraction of their value each year. That is what often makes the actual regime more favourable than micro-BIC for short-term letting: depreciation commonly wipes out most of the taxable profit for several years. Depreciation cannot create a loss, however; a loss arising from costs can be offset against furnished-letting income over the following ten years, not against your salary, as long as you remain non-professional.

The actual regime requires accounts: most owners hand them to an accountant or an approved management centre, for a few hundred euros a year. That cost is itself deductible.

The watch-point: capital gains on resale

Since the 2025 Finance Act, depreciation deducted under the actual regime by a non-professional furnished landlord is added back when calculating the capital gain on resale, for sales completed since 15 February 2025. It reduces the acquisition price used, and therefore increases the taxable gain.

That does not make the actual regime unattractive, but it changes the trade-off: the tax saved while holding the property is partly paid back on resale, depending on the holding period and the allowances that apply. That calculation is done with a professional, taking your resale horizon into account.

How to choose between micro-BIC and the actual regime

• Micro-BIC suits modest receipts, low costs and owners who want a simple return — especially for a classified rental, whose 50 % allowance remains generous.
• The actual regime is compulsory above the ceilings, and often justified as soon as costs and depreciation exceed the flat allowance: a property bought with a loan, works, recent furniture.
• Classification is worth considering in both cases: it widens micro-BIC and lightens tourist tax.

Do not reason over a single year. Opting for the actual regime, depreciation and resale form a whole: it is a choice to make with an accountant from the first year of letting, factoring in the 120-day cap if the flat is your main home.

Frequently asked questions

What is the micro-BIC allowance for an Airbnb in 2026?

30 % for an unclassified tourist rental, up to €15,000 of receipts, and 50 % for a classified one, up to €83,600 for 2026 income (€77,700 for 2025 income).

Should you get your tourist rental classified?

It is often worthwhile: the allowance rises from 30 to 50 %, the micro-BIC ceiling is much higher and tourist tax becomes a fixed rate. Classification is granted for five years by an accredited body.

Can you deduct the management company's commission?

Yes under the actual-expenses regime, like every cost incurred for the letting. Under micro-BIC no cost is deductible: the flat allowance is meant to cover them.

Do you pay social contributions on an Airbnb?

Above €23,000 of annual tourist-rental receipts, registration with the self-employed social security scheme is mandatory. Below that, only social levies apply for a non-professional landlord.

What changed for LMNP capital gains?

For sales completed since 15 February 2025, depreciation deducted under the actual regime is added back when calculating the capital gain, which increases it.

Start from your real figures

The right regime depends first on the turnover your property can achieve. Estimate your Airbnb income in Nice in two minutes: that is the figure to bring to your accountant to compare micro-BIC and the actual regime, with or without classification.

Sources: service-public.gouv.fr, page F32744 on furnished-letting income (checked 15 April 2026); impots.gouv.fr; law no. 2024-1039 of 19 November 2024; Finance Act for 2025, law no. 2025-127 of 14 February 2025, article 84; Atout France; consulted on 13 October 2026. This article is informational and is not tax advice.