Inasmuch as furnished rental companyprofessional or not, you sometimes have the impression of running a real small business. You don’t think you say that well! “The rental of furnished premises constitutes by nature a professional commercial activity”underlines the impot.gouv site. As such, it is taxable at business property tax (CFE), whose notice you should have received at the beginning of November for the year 2025. “Even if you are not a company but an individual, you are liable for the CFE”insists the tax site. This, whether you are taxed under the simplified real regime or the micro-BIC regime (industrial and commercial profits).
You must pay this CFE before December 15. But “this date is not the only one to remember”indicates Baptiste Bochart, lawyer at Jedéclaremonmeublé.com, a company specializing in tax support for furnished rentals. According to this expert, “December 31 is just as important because it is the deadline to apply a reduction (a reduction) in CFE on the amount paid the previous year”. A possibility of which it would be a shame to deprive oneself while “CFE amounts tend to increase from one year to the next”underlines Baptiste Bochart.
Error in the declaration of accommodation
But why should you request CFE relief from the tax authorities? You should know that the calculation of the CFE differs depending on whether you rent your furnished accommodation for short periods, reserving a right of use, or for a long period. In the first case, the CFE is calculated on the basis of the rental value of your accommodation, which will be multiplied by the CFE rate applied by the municipality where it is located. On the other hand, for properties rented for a long term, the amount of CFE to be paid corresponds to a minimum contribution. “In 2025, the amount of the minimum contribution is, unless modified by the municipality, 243 euros, compared to 234 euros in 2024”specifies Baptiste Bochart.
Gold “it often happens that rental companies make mistakes when they declare accommodation, which can lead to errors in the calculation of the CFE. Properties rented for long periods thus find themselves subject to an amount of CFE greater than the minimum contribution because they were not declared correctly»notes Baptiste Bochart.
A capped CFE
Moreover, “few furnished rental companies know that the amount of CFE is cappedon the basis of the added value of their activity”, adds Baptiste Bochart. Once this added value has been calculated, using forms Cerfa n°14108*15 if you come under the real regime or Cerfa n°14109*15 if you are taxed at the micro-BIC, compare it to the amount of CFE that the tax authorities ask you. This amount cannot represent more than 1.531% of the added value, recalls Baptiste Bochart. If it is greater than this amount, you can then request a CFE reduction.
For example, a furnished rental activity which would have an added value of 10,000 euros would see its CFE amount capped at 153.1 euros, illustrates Baptiste Bochart. If the CFE notice indicates a higher amount, a reduction is possible to reduce the amount to 153.1 euros. The lessor can thus be reimbursed or see the amount of the relief deducted from the amount which will appear on their next CFE notice. “The lessor does not always have the choice of the method used, which often depends on the corporate tax service (SIE) on which the property depends and on the amount in question”shade Baptiste Bochart.
Wait until the beginning of 2026 to request relief for 2025
If it seems to you that you have paid too much CFE for 2024, do not hesitate to request relief, using the forms mentioned above. You have until December 31, 2025 to do so. If, on the other hand, it is the CFE to be paid for 2025 which seems too high to you, you will only be able to request relief from the start of 2026. In the meantime, you must pay this CFE before December 15!
