Taxation

Micro-BIC or actual income method, deductions reduced by the Le Meur Act, depreciation, capital gains on resale, reporting requirements: the tax rules for furnished rentals changed significantly in 2026 and directly affect the profitability of your property. For unclassified tourist rentals, the Micro-BIC deduction has dropped to 30%, with an annual revenue cap of €15,000. This shift often makes the actual income tax regime more advantageous: depreciation of the property and furnishings, plus deductions for expenses and property management fees. This category brings together our guides to help you make an informed decision: a comparison of the micro-BIC and actual tax regimes, a timeline for tax filings by non-professional furnished rental property owners (LMNP), and the impact of depreciation on resale value. Concrete answers, grounded in the real-life situations of property owners in Toulon.