Until now, renting your apartment for a few weeks on Airbnb was fiscally simple. Below 77,700 euros of annual revenue, a flat-rate reduction of 50% was automatically applied to income, without accounting to be kept. We will have to forget this: this preferential regime has just disappeared. From now on, it’s up to 15,000 euros in revenue that we will be able to benefit from the reduction, and this has been lowered to 30%. The tax bill risks going from single to double…
Maître Frédéric Anglade, lawyer at Avocats Picovschi, measures the extent of the change: “Before the reform, there were four categories of furnished rental companies. Now there are only two left,” he notes. On the one hand, unclassified furnished tourist accommodationi.e. the vast majority of apartments rented on Airbnb or Abritel. On the other hand, we have classified furnished accommodation, guest rooms and long-term rentals. It’s time to analyze everything that has just changed, based on your case.
Unclassified Airbnb, bed and breakfast… who will pay more?
The first category therefore concerns unclassified furnished tourist accommodationthat is to say the vast majority of apartments rented on Airbnb type platforms on a seasonal basis. The threshold for application of the micro-BIC regime, as we have just seen, has been reduced from 77,700 euros to 15,000 euros per year. The flat rate reduction goes from 50% to 30%.
The second category is interested in long-term furnished rentals. They have not been modified: their thresholds and reductions for the 2025 declaration remain at 77,700 euros and 50%. THE furnished classified tourism (a property which meets standards and which has benefited from a request to an organization to classify it), keeps its threshold at 77,700 euros, but sees its reduction drop from 71% to 50%, aligning with long-term rentals. This is also the case of the guest roomswhich goes from a threshold of 188,700 with a reduction of 71% to, like the two previous ones, 77,700 euros and 50%. All categories align for this statement.
Please note: from the next declaration, relating to 2026 income, this threshold will be revalued to 83,600 euros for classified furnished accommodation and guest rooms.
Switching to real diet, bad news?
What determines your diet for this declaration is not your 2025 receipts, but those of previous years. Maître Frédéric Anglade insists on this often misunderstood point: “To benefit from the micro-BIC regime, you have to look at 2024 or 2023: you had to have, in one of these two years, revenues below the threshold. » Concretely, if your income exceeded 15,000 euros in both 2023 and 2024, you switch to the real regime for the taxation of your 2025 income, even if your activity has slowed down since.
Switching to the real regime represents a significant administrative burden. Maître Frédéric Anglade details what this involves: “You have to keep accounts, deduct your real expenses”. On the other hand, it also makes it possible to cushion “goods, work, and furniture purchases over 500 euros”which can be advantageous and lower taxes. Thus, this type of accounting often requires an accountant, because it can be difficult to manage.
You must also submit a specific tax package, to then be reported on the income tax return. This package must be uploaded to your professional space on impots.gouv.fr before May 5, 2026. If you have not yet taken this step, contact your tax service via the secure messaging in this space without delay.
The increase in CSG not to be forgotten
Finally, you should know that the social security contributions on income from furnished rentals also pass of 17.2 % at 18.6 % in 2026unlike the unfurnished which is not touched. For those who remain in the micro-BIC, the combination of the reduction in the allowance and this increase increases the bill: for 12,000 euros of annual income and a marginal bracket at 30%, the overall tax increases from around 2,800 euros on 2024 income to more than 4,000 euros on 2025 income.
