24 rue July, 83000 Toulon
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You report your gross income, the tax authorities apply a flat-rate deduction, and you don't have to keep any accounting records.
The micro-BIC is a simplified tax regime for furnished vacation rentals: a single amount to report, an automatic deduction, and no bookkeeping required. This simplicity comes at a cost and is subject to certain thresholds, and it is based on a concept that many owners misunderstand: gross revenue.
This page explains the basic principles, the current figures, the exact definition of what must be reported, and the very practical benefits of classifying a property as a furnished vacation rental.
The figures below reflect the reform effective for 2025 income: a 30% deduction and a cap of €15,000 for unclassified individuals, and 50% and €77,700 for classified individuals.
You must report the gross amount of your income on the supplemental income tax return for self-employed individuals. The deduction is applied automatically by the tax authorities.
The total amount received, before any deductions: before our fees, before the cleaning fee. Specifically, for a one-night stay at €150, of which you receive €96.90, it is indeed the €127.50 actually received that must be reported, since you do not receive the platform commission.
Classification as a vacation rental increases the tax deduction from 30% to 50% and raises the income cap from €15,000 to €77,700. For a property generating a few thousand euros in revenue, this process is almost always worthwhile. We assist you for €360 (including tax), from putting together the application to the classification inspection.
No bookkeeping required: the annual summary described on page 6.1 is all you need to file the return in just a few minutes.
If you remain in the tax bracket where your actual expenses exceed the tax deduction, you’ll end up paying taxes on income you don’t actually have. This is typically the case when you buy a property on credit.
Exceeding the limit triggers the actual rate, effective for the fiscal year. Monitor the cumulative total throughout the year, including household flat rates.
What exactly do I need to report?
The gross amount received, before our fees and before the cleaning fee. The platform commission—which you never receive—is not included in this amount.
What tax deduction applies to my property?
30% for an unclassified furnished rental property with income up to €15,000, and 50% for a classified furnished rental property with income up to €77,700, according to the reform effective for the 2025 tax year.
Can I deduct my microloan interest payments?
No: No expenses are deducted; the standard deduction covers everything on a flat-rate basis. If your actual expenses exceed that amount, you should consider the actual expense method.
What happens if I exceed the limit?
You are switching to the actual income method, effective for this fiscal year. That is why you should keep track of your cumulative revenue throughout the year rather than finding out the total in April.
Updated as of July 27, 2026 · Describes the current service agreement. The agreement and its appendices take precedence over this content, which is provided for educational purposes.
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