This tool is a general estimate for owners of French furnished rental property, not tax advice. Confirm your position with an accountant before choosing or changing regime.
Last updated: June 2026 – built on the verified 2026 allowances (income declared in spring 2027).
Furnished letting in France gives you two tax regimes, and picking the wrong one quietly costs you money every single year. Micro-BIC takes a flat percentage off your rent and taxes the rest. Régime réel ignores the percentage and lets you deduct your actual costs plus depreciation. This calculator runs both on your own figures and tells you which leaves you with less taxable income, and the exact point where one overtakes the other.
Micro-BIC vs Régime Réel: the LMNP break-even calculator
Enter your figures and see which regime leaves you with less taxable income, and the point where one overtakes the other.
Not sure? Estimate it from your purchase price
How the calculator works
Micro-BIC is the no-paperwork regime: it ignores your real costs and simply taxes your rent after a flat allowance. Régime réel is the opposite deal: you forget the flat percentage and instead deduct what you actually spent, plus depreciation. The whole game is whether your real deductions beat that flat allowance. The allowances and ceilings below are the verified 2026 figures (for income declared in spring 2027), taken from the official service-public.fr page on furnished-rental income.
| Type of furnished let | Micro-BIC allowance | Income ceiling (2026) |
|---|---|---|
| Long-term furnished home (classic LMNP) | 50% | €83,600 |
| Classified tourist let / chambre d’hote | 50% | €83,600 |
| Unclassified short-term tourist let (standard Airbnb) | 30% | €15,000 |
On the réel side, two rules are built in. Depreciation cannot create a tax loss – any portion you cannot use this year carries forward indefinitely to shelter future profit – and a genuine deficit (where your running costs alone exceed your rent) carries forward for ten years against your furnished-letting income. The break-even line the tool draws is simple: réel beats micro-BIC the moment your costs plus depreciation exceed the allowance percentage of your rent. The one figure that is a convention rather than a statutory rule is the depreciation estimate (building at 2.5% a year on 85% of the price, furniture at 10%), which is editable – real depreciation is calculated component by component by an accountant.
Which regime usually wins?
For most long-term furnished owners, régime réel quietly wins, and depreciation is the reason. Once you write down the building and the furniture, your total deductions very often sail past the 50% flat allowance, leaving a taxable income close to zero – which is exactly why the furnished-rental tax status known as LMNP is so prized. Micro-BIC tends to win only when your costs are genuinely low and you own the property outright with little to depreciate, or when you simply value not keeping books. If you let short-term, the maths shifts with the lower 30% allowance and the tiny €15,000 ceiling, and the broader question of how a furnished let is even taxed runs alongside the rules on how and when you can raise the rent. And if depreciation is doing the heavy lifting for you, it is worth understanding how the newer amortisation-based incentives that replaced the lapsed Pinel treat the same write-downs.
FAQ
What is the difference between micro-BIC and régime réel?
Micro-BIC taxes your rent after a flat allowance (50% for long-term furnished, 30% for unclassified short-term) and needs no accounts. Régime réel ignores the allowance and lets you deduct your actual costs plus depreciation instead. Réel usually wins once your real deductions beat the flat allowance.
What are the 2026 micro-BIC allowances and ceilings?
Long-term furnished and classified tourist lets: a 50% allowance up to €83,600 of receipts. Unclassified short-term tourist lets: a 30% allowance up to €15,000. Above the ceiling, micro-BIC is unavailable and régime réel applies automatically.
Why does depreciation matter so much?
Because it is usually what tips régime réel ahead. Writing down the building and furniture against your rent often pushes your total deductions past the 50% allowance, leaving little or no taxable income. A micro-BIC vs réel comparison that ignored depreciation would mislead, because depreciation is the réel regime’s main advantage.
Does the calculator give me my final tax bill?
No. It compares your taxable income under each regime, which is what decides which is cheaper. Your final bill depends on your marginal rate and social charges. The optional rate field turns the taxable-income gap into a rough euro saving, but a real figure needs your full situation and an accountant.
