Renting out a furnished property can be profitable, especially in a tourist area like Vias. But since 2025 the taxation of holiday rentals in France has changed. The LMNP status (loueur en meublé non professionnel — non-professional furnished landlord) is still attractive, provided you understand the new rules. Here is an overview to help you make the right choices. 📌 What is LMNP?
LMNP status applies to private individuals who rent out one or more furnished properties (fitted with all the necessary furniture) and whose rental income does not exceed €23,000 a year or 50% of their total income. ⚠️ Careful: above €23,000 of annual rental receipts, you become liable for social security contributions to URSSAF.
💼 Micro-BIC or the actual-expenses regime: which to choose in 2025?
1. The micro-BIC regime
From 1 January 2025, the Le Meur law revised the ceilings and allowances of this simplified regime:
Unclassified furnished properties:
Flat-rate allowance: 30%
Receipts ceiling: €15,000 a year
Classified tourist accommodation / guest rooms:
Flat-rate allowance: 50%
Receipts ceiling: €77,700 a year
⚠️ Above these ceilings you must switch to the actual-expenses regime.
2. The simplified actual-expenses regime
Lets you deduct all your real costs: management fees, cleaning, loan interest, insurance, depreciation and so on.
It is often more advantageous once your annual costs run into a few thousand euros.
It requires proper bookkeeping, usually handled by an accountant.
📝 Your tax and social security obligations
Register your activity online (INPI — form P0i)
Keep accounts if you are on the actual-expenses regime
Declare your rental income under the BIC category, not as property income
🧮 A concrete LMNP example
You rent out a furnished property in Vias and receive €18,000 a year:
Unclassified:
The micro-BIC regime no longer applies (ceiling exceeded), so you must move to the actual-expenses regime.
Classified as a “meublé de tourisme”:
You get a 50% allowance, so tax is calculated on €9,000.
With high costs or depreciation, the actual-expenses regime could mean paying no tax at all on your rental income.
🤝 RIBOLEYS is here to help
At RIBOLEYS, we:
Help you choose the right tax regime
Guide you through the LMNP formalities
📣 Tax rules change, and your choices should change with them. A sound tax strategy is profit earned.
Thinking about renting out a property in Vias? Get in touch with RIBOLEYS.