Module 19 min914 wordsFree — no account
The same studio, two categories of income
Dated official sources, and the contents this module links to · 1 section
Official sources
- Service-public — Non-professional furnished letting, taxation: for 2026 income, the standard furnished regime applies up to 83 600 € of receipts with a 50 % allowance for long-term furnished letting and for classified holiday lets, and up to 15 000 € with a 30 % allowance for unclassified holiday lets, the real regime becoming compulsory beyond; non-professional status applies for as long as annual receipts stay below 23 000 € or below the household's other earned income; losses are offset against income of the same kind for ten years; page updated 15 April 2026 — verified on September 8, 2026
- Service-public — Property income, unfurnished letting: the standard regime applies up to 15 000 € of annual receipts and opens a flat allowance of 30 %; beyond that, or on an election irrevocable for three years, the real regime allows actual justified costs to be deducted; the property loss excluding interest is offset against overall income up to 10 700 € a year, the excess being carried forward against property income of the following ten years; page updated 15 April 2026 — verified on September 8, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Threshold of the furnished standard regime, long-term letting — 83 600 €
service-public.gouv.fr · 2026 rules - Allowance of the furnished standard regime, long-term letting — 50 %
service-public.gouv.fr · 2026 rules - Threshold for an unclassified holiday let — 15 000 €
service-public.gouv.fr · 2026 rules - Allowance of the unfurnished standard regime — 30 %
service-public.gouv.fr · 2026 rules
Contents linked from this module
- Furnished letting calculator
Compare the standard and real regimes on given receipts and costs.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.