MEPs adopted an amendment to the draft Budget for 2025 which increases the tax reduction from which unfurnished rentals benefit, aligning it with the previously more advantageous reduction for rentals of furnished tourist accommodation. It remains to be seen whether this provision will remain in the final text of the 2025 finance bill, especially if the government uses 49.3.
© Daniel Krasoń/Adobe Stock
– Renters of classified tourist accommodation benefit from a tax reduction of 71% on their rental income.
Renters of furnished tourist accommodation, your taxation is likely to be much less advantageous from next year. The National Assembly adopted, this Wednesday, October 23, an amendment to the finance bill for 2025 which increases, from 30% to 50%, tax relief on the rental income from which bare rental benefits. This amendment 1909supported by MP Annaïg Le Meur (Together for the Republic), co-author, with her colleague Inaki Echaniz (Socialists), of a so-called anti-Airbnb bill, therefore aligns the tax reduction for bare rental with that of 50%, which benefits furnished rentals. A reduction which even amounts to 71% for classified tourist accommodation, presenting specific comfort criteria.
“The growth of furnished rentals is accelerating to the detriment of the unfurnished rental stock. In this context, it is essential to encourage the return to the market of bare rentals, characterized by leases of at least three years compared to one year for furnished rentals.explains Annaïg Le Meur. “From 2014 to 2024, the number of short-term rental homes increased from 80,000 to 1.2 million”argues the parliamentarian.
Airbnb rental: increased taxation in the event of sale of accommodation
A cost of 500 million for public finances
His colleague from the Republican Right Thibault Bazin proposed to increase the tax deduction for the bare rental of 30% to only 40%at least initially. A compromise that pleased Budget Minister Laurent Saint-Martin but Annaïg Le Meur regretted one side “less saying”. All the deputies decided, voting in majority for the deputy’s amendment, against the opinion of the government and the general rapporteur of the Budget Charles de Courson, who had warned against the cost of this measure, which he estimated at approximately 500 million euros. It remains to be seen whether this provision will remain in the final text of the 2025 finance bill, especially if the government uses 49.3.
This measure “part of a set of proposals that we are making with a view to fiscal rebalancing of rental income”recalled Inaki Echaniz. Proposals which appear in the PLF 2025, as well as in the anti-Airbnb law proposal that the MP is carrying with Annaïg Le Meur, and which will be the subject of a joint committee on October 28during which senators and deputies will have to find a compromise between their respective versions. In particular on the reduction, or not, from 71% to 50%, of the tax reduction for classified tourist accommodation.
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