Did you know that in 85% of cases it was more interesting for the furnished rental landlords to declare their rental incomes to the «régime réel» instead of the «régime micro-BIC»? Indeed, the LMNP (Loueur en Meublé Non Professionnel) can choose between two different tax systems to declare their furnished rental incomes.

  • The “régime micro BIC”: will apply by default if the LMNP rental incomes are inferior to €33,100 in 2017. An allowance of 50% is then offered on the total sum of rent collected.
  • The “régime réel”: Fiscally even more interesting (it allows to subtract the multiple charges and fees connected to the activity, but also to amortize the property’s value and its furniture), it applies automatically to the LMNP who will earn a rent income total superior to €33,100 in 2017.

However, it is often more beneficial to declare the furnished rental incomes to the «régime réel» system (even if it’s inferior to €33,100). The furnished rental owner can, thus, choose this system. To do so, he has to inform the tax administration by sending a letter to exercise the option (in French «levée d’option») to the Businesses’ Tax Office attached to its property.

  • Before May, 2nd 2017 for the landlords who started their activity of LMNP in 2016 (the option can be attached to the declaration).
  • Before February, 1st 2017 for the LMNP who already filed a tax declaration to the micro BIC system. Therefore, they will the possibility to declare their 2017 rent income to the «régime réel» system.

In order to know which tax system would benefit you the most, I invite you to go on the website jedeclaremonmeuble.com: there, you will find

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About me

Maud Velter
Maud Velter
Legal & practical advice for furnished rentals
Associate Director of Jedeclaremonmeuble.com