The Le Meur law, adopted on November 19, 2024, and effective from January 1, 2025, significantly reshapes the taxation of furnished rentals in France. This bill addresses a dual objective: regulating tourist accommodation in high-demand areas while preserving access to housing for local residents.
With the surge in short-term rentals via platforms such as Airbnb, lawmakers have sought to strictly regulate the furnished rental activity, whether it involves tourist furnished properties, gîtes, or guest rooms. The new allowance rates and stricter reporting requirements are redefining property owners’ strategies.
This article analyzes the new rules stemming from the November 19 law, distinguishing between the regimes applicable to different types of rentals and examining their implications for income tax, the micro-BIC regime, and the actual tax regime. Particular attention is given to ecological transition issues, including the mandatory energy performance diagnosis (DPE), as well as changes to condominium regulations.
The micro-BIC regime, applicable to non-professional furnished rental operators (LMNP), is undergoing major changes from January 2025. The new law modifies the thresholds and flat-rate allowance rates, directly impacting the taxation of rental income.
The turnover ceiling for eligibility under the micro-BIC regime is now set at €77,700 for classified tourist furnished properties and guest rooms. This significant reduction from the previous €188,700 threshold aims to limit the tax advantage for owners with multiple tourist rental properties.
For non-classified tourist furnished properties, the ceiling is reduced to €15,000 in annual rental income, compared to €77,700 previously. This distinction encourages owners to have their properties officially classified in order to benefit from a more favorable tax regime.
The flat-rate allowance, used to determine taxable income under the micro-BIC regime, has also been reduced for certain categories of tourist furnished rentals.
The Le Meur law introduces differentiated tax allowance rates depending on the type of tourist furnished rental, thereby creating a tax hierarchy among accommodation types.
Classified tourist furnished properties benefit from a tax allowance of 50% on their rental income. Although reduced from the previous 70%, this rate remains more favorable than that applied to non-classified properties, encouraging owners to seek classification.
For non-classified tourist furnished properties, the tax allowance is set at 30% (compared to 50% previously). This reduction aims to encourage owners to improve the quality of their accommodation and obtain official classification.
These new allowance rates have a direct impact on the calculation of income tax and social contributions. For example, for a turnover of €50,000:
This significant difference strongly encourages owners to classify their properties to optimize taxation.
No changes have yet been adopted regarding taxation under the actual regime, either within the Le Meur law or under the 2025 Finance Act.
However, there is discussion about deducting depreciation from the acquisition cost when calculating capital gains upon resale. This would significantly increase the taxable gain and therefore taxation in the event of resale before 30 years.
This measure may be adopted in the future, so it is important to remain attentive to legislative developments.
Gîtes, a popular form of tourist accommodation in rural areas, are also affected by the new tax provisions of the Le Meur law.
Although the law does not provide a specific definition of gîtes, they are generally considered tourist furnished properties located in rural areas. As such, they are subject to the same tax rules as other tourist furnished properties, with some specific features.
Gîtes are subject to the same thresholds and allowance rates as other tourist furnished properties. A classified gîte benefits from a 50% allowance, while a non-classified gîte is subject to a 30% allowance.
Some industry stakeholders advocate for differentiated tax treatment for gîtes, citing their role in rural tourism development. However, no specific provisions have been adopted to date.
Gîte owners are subject to the same reporting obligations as other tourist furnished rental operators. In particular, they must:
Classified tourist furnished properties benefit from more favorable tax treatment, encouraging owners to pursue classification.
The classification of tourist furnished properties is a voluntary process awarding 1 to 5 stars. Criteria include:
Despite reduced allowances, classified properties retain significant advantages:
The classification process involves an inspection by an accredited body and is valid for 5 years. Under the new tax framework, it has become a key optimization lever.
Guest rooms benefit from the same favorable regime as classified tourist furnished properties since the law of November 19, 2024.
To qualify:
New in 2025: the revenue threshold drops to €77,700 (from €188,700).
Guest rooms retain a 50% allowance subject to:
The new law distinguishes between:
Non-tourist rentals now fall under the standard LMNP regime with a 30% allowance (vs. 50% previously) under micro-BIC.
"The Le Meur law marks a turning point in rental taxation by aligning non-professional furnished rentals with unfurnished rentals." – French National Assembly debates
Given these new constraints, many owners now choose to fully delegate property management.
Services such as ParisBnB help secure rental income while ensuring compliance.
In summary, the new tax framework introduced by the Le Meur law marks a major shift for tourist furnished rentals in France. By lowering thresholds, adjusting allowances, and tightening controls, lawmakers aim to rebalance local housing markets.
Classified properties retain strong tax advantages (50% allowance), while unregulated rentals face new restrictions, including a potential 90-day cap and penalties.
The mandatory DPE and gradual ban on energy-inefficient housing reflect the integration of ecological transition into rental taxation. Condominium rules are also evolving to limit the impact of short-term rentals.
For landlords, adapting involves:
Through these measures, the Le Meur law reshapes furnished rentals in France while opening broader discussions on platform regulation and housing policy.
