
LMNP Furnished Rental Tax 2026: Micro-BIC vs Régime Réel Explained
Rent out a furnished property in France and your income is not revenus fonciers — it is BIC (industrial and commercial profit), under the LMNP regime. That single difference changes everything: the allowances, the ability to deduct depreciation, and even how your eventual sale is taxed after the 2025 reform. Here is how LMNP works in 2026, the micro-BIC vs régime réel choice that decides your tax bill, and the recent rule changes every furnished landlord should know.



