A double blow for the socialist deputies, determined to rebalance the taxation of unfurnished rentals and furnished rentals. This Tuesday, October 15, the Finance Committee of the National Assembly adopted two amendments to this effect to the 2026 budget, defended by MP Inaki Echaniz. THE first increases the reduction rate of the micro-land property regime to 50%, which today allows an owner renting out his bare property to benefit from a tax reduction of 30%, provided that his rental income does not exceed 15,000 euros per year. This amendment thus aligns the tax reduction for unfurnished rental with that, of 50%, from which furnished rental benefits if the annual rental income does not exceed 77,700 euros (micro-BIC regime).
“The growth of furnished rentals, and in particular furnished tourist accommodation, is accelerating to the detriment of the unfurnished rental stock”deplores Inaki Echaniz, author, with MP Annaïg Le Meur (Together for the Republic), of the so-called anti-Airbnb law promulgated in November 2024. This is why the parliamentarian judges “indispensable forencourage the return to the market of bare rentalsmore reassuring for tenants, holders of a three-year lease compared to one year in furnished rental, and less expensive”. According to the mission on rental tax reform led last year by Annaïg Le Meur, the cost of furnished rentals is 10 to 20% higher than that of unfurnished rentals.
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The second amendment also aims to “tend towards an alignment of tax advantages between unfurnished rentals and non-professional furnished rentals”. This, “by removing, for the latter, the depreciation deductible from their taxable income“. Roughly speaking, nothing less than the main tax advantage of furnished rental! Indeed, renters of furnished accommodation can deduct from their rental income, each year, a fraction of the purchase price of the property, according to the principle of depreciation. This does not exist for bare rental. There too, “this distortion favors furnished rental over unfurnished rental”estimates Inaki Echaniz.
“Should furnished rentals be made financially unsustainable? I don’t believe it”replied the general budget rapporteur to the finance committee, Philippe Juvin (Republican Right), who expressed an unfavorable opinion on this amendment. Which was nonetheless adopted by the committee. To see if this amendment will survive debate on the budget in public sessionwhich will begin this Friday at the National Assembly.
