Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified France tax professional before filing.
France · Short-term rental taxes
Short-Term Rental Taxes in France
Furnished rental income (meublé de tourisme) is classified as industrial and commercial income (BIC) and taxed under either the flat-rate micro-BIC regime or the actual-cost régime réel, plus social contributions.
The 30-Second Answer
- STR income is classified as BIC (Bénéfices Industriels et Commerciaux) — not ordinary property income — and reported on your annual déclaration des revenus (form 2042-C-PRO).
- Under micro-BIC, a flat 50% allowance (30% for non-classified properties from 2025 under the Le Meur Law) is applied to gross receipts; no receipts needed, but you keep 100% of the risk if costs are higher.
- Under régime réel simplifié, you deduct actual expenses plus amortissement (depreciation) of the building and furnishings, often reducing taxable income to near zero for leveraged properties.
- On top of income tax, you owe prélèvements sociaux (social contributions) at 17.2% on net profit, and guests pay a nightly taxe de séjour (tourist tax) collected by platforms like Airbnb.
Deductions
What Can You Deduct Under Régime Réel?
Under the régime réel simplifié, LMNP hosts can deduct a wide range of actual costs from gross rental income before tax — including depreciation of the property itself.
Major structural works (extensions, reconstruction) cannot be expensed directly but may be depreciated over their useful life. Deductions above apply only when the property is registered as a business asset on the balance sheet (bilan). Micro-BIC hosts receive a flat allowance instead and cannot itemise.
Filing Calendar
Key Dates & Filing Calendar
France's tax year runs 1 January – 31 December. Returns are filed the following spring, with online deadlines varying by département.
Hosts who have not yet registered their furnished tourist accommodation with their local mairie must do so by 1 January 2026 under the Le Meur Law (Loi n° 2024-1039).
Direction Générale des Finances Publiques (DGFiP) — impots.gouv.fr; Le Meur Law (Loi n° 2024-1039, 19 Nov 2024) via cabinet-roche.com/en/seasonal-rentals-in-france-2025/
Tax Regimes
Micro-BIC vs. Régime Réel: Which Applies to You?
France offers two income-tax regimes for furnished rental (LMNP) hosts. The right choice depends on your gross receipts and actual expense level.
Micro-BIC
Flat-rate allowance, zero paperwork
- A flat allowance is deducted automatically: 50% for classified meublés de tourisme (leaving 50% taxable); 30% for non-classified STR from 2025 (leaving 70% taxable) — down from 50% previously.
- No need to keep expense receipts for the allowance itself — but you must still keep records in case of audit.
- Cannot carry forward losses; if real costs exceed the allowance, you pay more tax than necessary.
- Report gross receipts on form 2042-C-PRO, box 5ND/5NG (classified) or 5NJ (non-classified).
€77,700 gross/year (classified tourist accommodation); €15,000 gross/year for non-classified STR from 2025 (Le Meur Law)
Régime Réel Simplifié (LMNP)
Actual costs + depreciation, maximum tax efficiency
- Deduct all allowable actual costs (interest, insurance, management, repairs, taxe foncière, accountant fees, utilities) from gross income.
- Claim amortissement (depreciation) on the building (typically 2–4% per year) and furnishings (typically 10–20% per year), often eliminating taxable profit entirely.
- Losses from depreciation can be carried forward for up to 10 years against future LMNP profits.
- Requires a simplified balance sheet (bilan simplifié) and P&L; joining a Centre de Gestion Agréé (CGA) avoids a 25% income uplift surcharge.
Up to €254,000 gross/year (above that: régime réel normal)
Depreciation
Amortissement: Depreciating Your Property & Furnishings
Under régime réel, LMNP hosts can depreciate the building, fittings, and furniture — often the single biggest tax-saving tool available in France.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Building structure | 25–40 years | Land is never depreciable; only the construction value. Typically 2–4% per year. |
| Roof & major fittings | 15–25 years | Can be componentised (approche par composants) and depreciated separately. |
| Furniture & appliances | 5–10 years | Sofas, beds, kitchen equipment — typically 10–20% per year. |
| Notary / acquisition fees | 5–10 years | If registered as an asset, these can be amortised rather than expensed immediately. |
Depreciation under LMNP régime réel cannot create or increase a loss that offsets other income categories (e.g. salary). Unused depreciation is carried forward indefinitely against future LMNP profits.
On sale of an LMNP property, accumulated depreciation is NOT recaptured for capital gains tax purposes under the standard private individual (particulier) CGT rules — a significant advantage over the LMP (professional) status where recapture applies.
Taxe de séjour
Tourist Tax (Taxe de Séjour) in France
Guests pay a nightly taxe de séjour set by each municipality. Rates vary widely; in Paris they are among the highest in France.
The taxe de séjour is a local tourist tax charged per person per night. Municipalities set their own rates within national bands. Platforms like Airbnb collect and remit it automatically in most French cities.
Varies by municipality and property category — check your local mairie or the national taxe de séjour simulator at data.gouv.fr
Direction Générale des Collectivités Locales / data.gouv.fr taxe de séjour simulator; Airbnb Tax Guide France 2025 (assets.airbnb.com)
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Airbnb booking | Airbnb collects from guest and remits directly to the municipality | You do not handle the taxe de séjour cash — but verify Airbnb is registered with your specific mairie |
| Vrbo / Abritel booking | Vrbo collects and remits in participating cities; host responsible elsewhere | Check Vrbo's list of covered French municipalities; you may need to collect manually |
| Direct booking | Host collects from guest and remits to the mairie quarterly or annually | Record separately in your accounts; it is not your income — it is a pass-through |
The taxe de séjour is not your income and should not be included in your BIC gross receipts. It is a pass-through collected on behalf of the municipality.
Platforms
How Platforms Report Your Income in France
Under EU DAC7 rules and French domestic law, digital platforms must report your annual earnings to the Direction Générale des Finances Publiques (DGFiP) — whether you declare them or not.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Yes — reports to DGFiP annually (mandatory since 2019 income) | Yes — in most French municipalities | Annual earnings summary available in your Airbnb account (Transaction History) |
| Vrbo / Abritel | Yes — DAC7 reporting obligation applies | Partial — in selected French cities only | Annual statement available in owner dashboard |
| Booking.com | Yes — DAC7 reporting obligation applies | Generally no — host typically collects taxe de séjour directly | Annual earnings report available in extranet |
Using Multiple Platforms?
Add up gross receipts from all platforms before choosing your tax regime. The micro-BIC ceiling (€77,700 for classified; €15,000 for non-classified from 2025) applies to your total annual STR income across all platforms. DGFiP cross-references platform reports, so under-reporting is easily detected.
EU DAC7 Directive
Since 1 January 2023, all digital platforms operating in the EU must collect and report seller/host data to national tax authorities under DAC7 (EU Directive 2021/514). French platforms and EU platforms with French hosts report to DGFiP, which may share data with other EU member states.
Airbnb Tax Guide France 2025 (assets.airbnb.com/help/Airbnb_TaxGuide2025_France_ENGLISH.pdf); EU DAC7 Directive 2021/514
Example P&L: Régime Réel vs. Micro-BIC
Illustrative example for a non-classified STR earning €20,000/year gross. Figures are for educational illustration only.
Record-Keeping
Stay Audit-Ready: What to Keep and for How Long
DGFiP can audit up to 3 years back (6 years in cases of suspected fraud). Keep these records organised and accessible.
| Keep | How long | Why |
|---|---|---|
| Platform earnings statements (Airbnb, Vrbo, Booking.com) | 6 years | DGFiP receives the same data — your records must match |
| All expense invoices (repairs, insurance, management, utilities) | 6 years | Required to substantiate régime réel deductions |
| Mortgage / loan statements showing interest paid | 6 years | Interest is deductible only with documentary proof |
| Depreciation schedule (tableau d'amortissement) | Duration of ownership + 6 years | Carried-forward depreciation must be traceable year by year |
| Mairie registration certificate & change-of-use authorisation | Duration of activity | Mandatory under Le Meur Law; required for classified meublé de tourisme status |
Joining a Centre de Gestion Agréé (CGA) is strongly recommended under régime réel: it avoids the 25% income uplift that non-members face, and the CGA fee itself is tax-deductible.
Estimator
Rental Income Tax Estimator
Plug in your rental income and costs to see your likely tax bill.
Your Numbers
Rent from every platform, before costs.
Fees, cleaning, insurance, interest, repairs, depreciation.
Your top bracket; social charges apply on top in France.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
This page is for educational purposes only and does not constitute tax or legal advice. Tax rules change frequently — always verify current rates and thresholds with the DGFiP (impots.gouv.fr) or a qualified French tax professional (expert-comptable).
- Airbnb Tax Guide France 2025 (independent third-party, published by Airbnb) — assets.airbnb.com/help/Airbnb_TaxGuide2025_France_ENGLISH.pdf — covers BIC classification, micro-BIC, régime réel, social contributions, VAT, and platform reporting obligations. April 2025.
- Cabinet Roche — Taxation of Seasonal Rentals in France 2025 — cabinet-roche.com/en/seasonal-rentals-in-france-2025/ — covers Le Meur Law (Loi n° 2024-1039), new micro-BIC thresholds, mairie registration requirements. Updated July 2025.
- FrenchTaxOnline — Deductions under the Régime Réel — frenchtaxonline.com/blog/important-rules-for-a-furnished-rental-activity/ — detailed list of allowable deductions and depreciation rules under régime réel simplifié.
- French Business Advice — Non-professional Furnished Rental (LMNP) 2026 — frenchbusinessadvice.com/furnished-rental-2026/ — LMNP definition, tax regimes, social contributions. Updated April 2026.
- PTI Returns — How to Calculate Rental Income Tax in France — ptireturns.com/blog/how-to-calculate-rental-income-tax-france/ — non-resident tax rates, filing obligations. Updated July 2026.
- French-Property.com — Taxation of Furnished Lettings in France — french-property.com/guides/france/working-in-france/letting-property/taxation/furnished-accommodation — overview of micro-BIC and régime réel for furnished lettings.
- Vrbo Help — Lodging Tax Collection in France — help.vrbo.com/articles/What-cities-in-France-is-HomeAway-collecting-and-remitting-the-StayTax — Vrbo taxe de séjour collection coverage in France.
Questions
Frequently Asked Questions — STR Taxes in France
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