LMNP: micro-BIC or actual, which makes you pay less?
Your taxable result under both regimes, depreciation included. Furnished lets, 2026 income.
The better regime
To fill inFill in your receipts and the purchase price to compare.
- Type of furnished let · to fill in
- Rents and charges received · to fill in
- Purchase price of the home · to fill in
- Loan interest · optional
- Property tax · optional
- Other charges · optional
- Land share · optional
- Value of the furniture · optional
- Depreciation carried forward · optional
With Kivlo
LMNP on actual, without a spreadsheet.
Kivlo keeps the depreciation schedule of your furnished properties, posts your entries as the rents come in and prepares the FEC for your accountant.
The better regime To fill in
The other questions that come up at this point
- Tax and returnsMicro-foncier or actual expenses?Your taxable rental income under both regimes.Compare
- Tax and returnsWhat yield for this property?Gross yield, net yield and monthly cash flow.Compute the yield
- Tax and returnsWhat does my agency cost me?Its fees against the Kivlo subscription.Compute the savings
- During the leaseHow do I make a rent receipt?A compliant PDF, rent and charges itemised.Make a receipt
LMNP: your questions.
For 2026 income: €83,600 of receipts for a standard furnished let or a classified tourist let, with a 50% allowance; €15,000 for an unclassified tourist let, with 30%. Actual expenses become mandatory after two years in a row over the ceiling.
50% of receipts for a standard furnished let and a classified tourist let, 30% for an unclassified tourist let, with a minimum of €305. The allowance covers all charges and depreciation at a flat rate: under micro-BIC, nothing else is deducted.
The home without its land, the furniture and equipment, and major works, each over its useful life. Depreciation can neither create nor increase a deficit: the part not deducted is carried forward with no time limit (article 39 C of the CGI).
Yes, since the 2025 finance law: for sales since 15 February 2025, the depreciation deducted under actual expenses is taken off the purchase price when working out the gain, except the depreciation of construction, reconstruction, extension or improvement works, and with exceptions (student, senior and care residences). It belongs in the choice of regime.
It is not compulsory: you can fill in the 2031 return and its 2033 schedules yourself, on top of your income tax return. When you start, you also register with the one-stop business shop to get a SIRET number. Many landlords hand the return to an accountant for the depreciation schedule.
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