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You let a furnished property by the night or by the week

Renting out a furnished holiday let

Furnished letting is taxed as business income (BIC), not as property income: compare the flat-rate micro-BIC with the actual-expenses regime, estimate the property tax you owe as the owner, register the property with your local council to obtain its registration number, then report the receipts on form 2042-C-PRO. 10 steps, from the tax regime to filing.

Start here: Investing in furnished letting

Understand furnished letting: the BIC regime, yield and deductible costs

  1. Step 1 of 10
    CoursePaid individually26 min

    Investing in furnished letting

    Furnished letting is a commercial profit, not property income — a 50 % allowance but 18.6 % of social levies instead of 17.2 %, the depreciation only the real regime allows, and the fall from an advertised 4.875 % yield to 2.24 % received. Three modules on a 160 000 € studio. All the prose is free to read; the case study and quizzes are sold.

Compute: rental yield, micro-BIC or actual expenses, and the owner's property tax

  1. Step 2 of 10
    CalculatorFree result

    Gross and net rental yield

    The gross yield compares the rent collected with the total cost of the transaction (price, acquisition costs and works); the net yield deducts the costs you bear; the net-of-tax yield also deducts the tax on rental income, income tax and social levies included.
  2. Step 3 of 10
    CalculatorFree result

    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.
  3. Step 4 of 10
    CalculatorFree result

    French property tax estimate

    Take the cadastral rental value and the rates from your tax notice: the taxable base is half the rental value, multiplied by the rate voted by your local authorities; the household waste collection tax uses the same base, and the state adds its collection fees.
  4. Step 5 of 10
    CalculatorFree result

    Tourist tax

    The per-night tourist tax is charged per non-exempt person and per night, at the rate voted by the municipality. Where they apply, a departmental surcharge of 10% and, in the Île-de-France region, an additional levy of 200% are added on top.

File: council registration, then the receipts as business income

  1. Step 6 of 10
    FormFree25 min

    Getting furnished tourist accommodation classified (cerfa 11819) — stars, thresholds and tourist tax

    Optional, chargeable, and decisive: for 2025 income, classified means a €77,700 micro threshold and a 50 % abatement, unclassified €15,000 and 30 %. The one-month procedure, the 15 days where silence means acceptance, and the 5 years to diarise.
  2. Step 7 of 10
    FormFree15 min

    Declaring a furnished tourist rental to the municipality

    Compulsory across France since 20 May 2026, with a number to display on every listing. Declaration and change of use are two different things — and the fine is no longer the one the official sheet shows.
  3. Step 8 of 10
    FormFree20 min

    Form 2042-C-PRO — self-employed income

    The annex for the self-employed: where to report micro revenue (gross, automatic 71/50/34% allowances), the flat-rate withholding option, the real regime — decisive boxes, deadlines and mistakes to avoid.
  4. Step 9 of 10
    FormFree30 min

    BIC results return (form 2031)

    The income-tax counterpart of form 2065 for BIC businesses. It never travels alone: schedules 2050-2059 on the standard real regime, 2033 A-G on the simplified one, then carried onto form 2042-C-PRO.
  5. Step 10 of 10
    FormFree20 min

    Tourist tax — collecting, declaring and paying over under the right regime

    Actual or flat-rate is not the same tax: not the same taxable person, computation, invoice or VAT treatment. The four differences, the declaration due one month before the season, and the confusion with the town hall declaration of furnished accommodation.

The other paths

A different procedure, the same principle: the three pillars in order.

Read in French