LMNP simulator: micro-BIC or actual-cost regime
The micro-BIC applies a flat allowance (50% for a standard furnished let or a classified tourist rental, 30% for an unclassified tourist rental); the actual-cost regime deducts expenses, interest and depreciation. The regime retained is the one with the lowest combined income tax and social levies.
2026 rules — verified on September 10, 2026Free, no account
This content is part of the path: Renting out a furnished holiday let· Step 3 of 10· Next step: French property tax estimate
Your result
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Sources and assumptions
- service-public.gouv.fr — F32744 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Si vos recettes annuelles ne dépassent pas 83 600 €, le régime micro-BIC (micro-entreprise) s'applique. »
- service-public.gouv.fr — F32744 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Le bénéfice imposable est égal aux recettes diminuées d'un abattement forfaitaire pour frais de 50 %. »
- service-public.gouv.fr — F32744 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Si vous donnez en location un meublé de tourisme ou une chambre d'hôte, et que vos recettes annuelles perçus en 2026 ne dépassent pas 83 600 €, le régime micro-BIC (micro-entreprise) s'applique. »
- service-public.gouv.fr — F32744 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Le bénéfice imposable est égal aux recettes diminuées d'un abattement forfaitaire pour frais de 50 %. Les charges ne peuvent pas être déduites. »
- service-public.gouv.fr — F32744 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Si vous donnez en location un meublé de tourisme non classé, et que vos recettes annuelles perçues en 2026 ne dépassent pas 15 000 €, le régime micro-BIC (micro-entreprise) s'applique. »
- service-public.gouv.fr — F32744 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Le bénéfice imposable est égal aux recettes diminuées d'un abattement forfaitaire pour frais de 30 %. »
- legifrance.gouv.fr — LEGIARTI000054373853 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Ces abattements ne peuvent être inférieurs à 305 €. »
- service-public.gouv.fr — F2329 — tax year 2026, verified on September 10, 2026
Excerpt from the source : « Cas général — Tableau - Taux des contributions sociales applicables : Contribution sociale généralisée (CSG) 10,6 % ; Contribution au remboursement de la dette sociale (CRDS) 0,5 % ; Prélèvement de solidarité 7,5 % ; TOTAL 18,6 % »
- service-public.gouv.fr — F34102 — tax year 2026, verified on September 10, 2026
Excerpt from the source : « Si vos recettes dépassent 23 000 €, vous devez verser des cotisations sociales. »
- service-public.gouv.fr — F1419 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Jusqu'à 11 600 € | 0 % »
- service-public.gouv.fr — F1419 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « De 11 601 € à 29 579 € | 11 % »
- service-public.gouv.fr — F1419 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « De 29 580 € à 84 577 € | 30 % »
- service-public.gouv.fr — F1419 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « De 84 578 € à 181 917 € | 41 % »
- service-public.gouv.fr — F1419 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Plus de 181 917 € | 45 % »
Calculation assumptions
- The calculation applies the non-professional landlord's social levies. Above a receipts threshold, which the warning states, social contributions replace them: a warning flags it, but those contributions, the business property tax (CFE) and the tourist tax are not calculated. Bed and breakfast is NOT one of this simulator's rental types: the social-contributions threshold does not apply to it, and the warning it triggers would be wrong for it.
- Income tax is calculated at the marginal rate you enter, on the whole base: the LMNP income may itself push the household into a higher bracket, and the tax rebate or the family-quotient cap are not modelled.
- Depreciation is straight-line over the durations entered (30 years for the building excluding land, 7 years for furniture by default): these are usual accounting assumptions, not legal durations. Component-based depreciation and the year-to-year tracking of deferred depreciation are not modelled.
- A deficit under the actual-cost regime (before depreciation) is flagged, not offset: it can only be deducted from non-professional furnished-rental income of the same year and the following 10 years, and deficits carried forward from previous years are not entered.
- On the first or second year the threshold is exceeded, the micro-BIC remains open for one more year: this tolerance is not modelled; the calculation retains the actual-cost regime as soon as receipts exceed the threshold.
- The receipts entered serve both regimes. The micro-BIC regime uses receipts actually collected; the actual-cost regime is based on amounts earned, rent due but not yet paid included: if a year's rent is not all collected, the actual-cost regime is computed here on too low a base.
- Under either regime, part of the CSG paid on this income is deductible from the following year's taxable income. It is not computed here: it will lower the next year's tax without changing the ranking of the two regimes.
This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.