Taxation: Changes to the micro-BIC regime

Mise à jour octobre 2025 : Cet article initialement publié en 2018 a été mis à jour pour refléter les dernières évolutions fiscales du régime micro-BIC applicables en 2025, notamment les modifications importantes concernant les plafonds et abattements pour les locations meublées de tourisme.

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October 2025 Update: This article, originally published in 2018, has been updated to reflect the latest tax developments for the micro-BIC regime applicable in 2025, particularly significant changes regarding thresholds and allowances for furnished tourist rentals.

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Votre conciergerie Airbnb vous rappelle que les propriétaires qui louent un meublé doivent déclarer leurs revenus, et qu’ils peuvent bénéficier des avantages fiscaux du régime micro-bic s'ils respectent certaines conditions. Ce sont ces conditions qui ont changé au passage de la nouvelle année.

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The beginning of the year is often synonymous with resolutions that people (sometimes) keep, but also with change. 2018 was no exception, as the law concerning the Micro-BIC regime underwent several changes starting January 1, 2018. Don't worry, your Airbnb property management service is here to clarify all these updates. Since 2018, the regime has continued to evolve, with major modifications occurring in 2024 and 2025, especially for seasonal rentals. Remember that we work closely with a tax expert so you are never left without answers. Individual and commercial profits earned by individuals engaged in commercial, sole proprietorship, or artisanal activities must be declared.

En 2025, les plafonds sont les suivants :

• Your Airbnb property management service reminds you that owners who rent out furnished properties must declare their income and may benefit from the tax advantages of the micro-BIC regime if they meet certain conditions. It is these conditions that changed at the start of the new year.

Ces modifications récentes visent à réguler la location saisonnière et à favoriser la location résidentielle.

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To qualify for the benefits of the micro-BIC regime, your annual turnover must be below the threshold values, which have evolved significantly since 2018. Please note that these ceilings now vary significantly depending on the type of rental you provide.

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Si vous dépassez la valeur seuil ?

In 2025, the ceilings are as follows:

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TVA et location meublée : les règles en vigueur en 2025

Standard furnished rental (long-term): 77,700 euros. Unclassified furnished tourist rental: 15,000 euros (a drastic decrease since 2024). Classified furnished tourist rental: 77,700 euros (aligned with standard rentals as of 2025).

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Vous êtes soumis à la TVA si vous proposez des prestations para-hôtelières, c'est-à-dire si votre location peut être conclue pour une durée inférieure ou égale à 30 nuitées ET que vous proposez au moins 3 des 4 services suivants :

• These recent modifications aim to regulate seasonal rentals and encourage residential leasing.

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La franchise en base de TVA

2025 Micro-BIC regime threshold table

• 85 000 euros pour les activités d'hébergement
• 93 500 euros comme seuil majoré de tolérance

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What if you exceed the threshold?

Si vous approchez de ces seuils, il est recommandé de consulter un expert-comptable pour évaluer les conséquences fiscales et optimiser votre situation.

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Don't worry, you do not exit the micro-BIC regime immediately upon exceeding the limit. You benefit from a grace period: if it is the first or second consecutive year that you exceed the ceiling, you remain in the micro-BIC regime for the current year. However, you will automatically switch to the actual tax regime the following year. It is therefore essential to monitor your rental income carefully to anticipate this change.

The tax treatment of furnished rentals, especially seasonal ones, has undergone significant changes in recent years. For owners of unclassified tourist rentals, the drastic reduction of the cap to 15,000 euros may make the micro-BIC regime less attractive. In this case, switching to the actual tax regime may prove more advantageous, especially if your actual expenses exceed 30% of your revenue. Feel free to run simulations to compare the two regimes based on your personal situation.

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Joining the micro-BIC regime offers a significant advantage for taxpayers: filings are easier and simpler to complete since there is no need to hire an accountant. However, following the 2024 and 2025 reforms, it is highly recommended to regularly consult a real estate tax professional to ensure this regime remains the most beneficial for your situation, particularly if you engage in seasonal rentals.