Tax regime for French furnished tourist rentals in 2026
Since the 2024 Finance Act and the 2025 Loi Le Meur, the tax treatment of furnished tourist rentals has changed significantly. Here is a clear, up-to-date overview of the available regimes and the right strategy for your situation.
Micro-BIC: reduced allowance for unclassified properties
Before 2024, unclassified furnished tourist rentals benefited from a 50 % flat-rate allowance under the micro-BIC regime. Since the 2024 Finance Act, this has dropped to 30 % (capped at €15,000/year), in line with standard furnished rentals. To retain the higher 71 % allowance (capped at €188,700), your property must now hold an official star classification (1–5 stars) issued by an approved body.
Actual expenses regime: the most advantageous option
For most owners earning more than €15,000/year, the réel simplifié (actual expenses) regime is far more beneficial. It allows you to deduct real costs — mortgage interest, service charges, insurance, concierge fees, works — and above all to depreciate the property and furnishings. Depreciation typically generates a tax deficit that offsets rental income for 8–12 years, resulting in near-zero tax despite significant actual revenue.
Official star classification: why it matters
The 1–5 star rating issued by Atout France via an approved body (DVA, Bureau Veritas, etc.) unlocks the 71 % allowance, lower tourist tax rates in some municipalities, and a stronger positioning on booking platforms. The inspection costs €200–400 depending on property size and takes 2–3 hours. SmartStay guides you through the application and compliance checklist.
Tourist tax: obligations and collection
Since 2019, Airbnb automatically collects and remits tourist tax for municipalities under the platform agreement. But if you manage direct bookings or use Booking.com, you must collect and remit it yourself monthly to the town hall. Amounts range from €0.20 to €4.00 per night per person depending on the municipality and star rating. SmartStay handles tourist tax collection across all distribution channels in our portfolio.
Talk to our team about your tax situation →