WELKEYS INFO: The Micro-BIC tax regime

Once you list your property for short-term rental, and decide to entrust us with its full management or simply call on our Airbnb concierges on an ad-hoc basis, all the rent you receive must be declared and then subject to income tax. To do this, there are currently various tax regimes, such as the Micro-BIC regime, and we are here to explain everything.

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Updated October 2025: The Micro-BIC regime regulations have evolved significantly with the 2025 Finance Act and the Le Meur Act of November 2024. Thresholds and allowances have been revised downward for tourist rentals, particularly for non-classified properties. This article incorporates all these updates to help you correctly declare your rental income.

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A few weeks ago, we gave you some advice regarding the taxation of your seasonal rentals. We covered several topics such as income tax, social security contributions, income reporting, and the "Micro-BIC" regime. Today, we have chosen to focus on the latter so that you can best declare the income from your short-term furnished rental.

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The Micro-BIC regime

What are the tax conditions?

The Micro-BIC regime is a tax system for sole proprietorship income. In other words, it defines the tax rules applicable to micro-businesses, including your seasonal rental. When your short-term furnished rental generates an annual turnover (excluding tax) of less than €32,900, it is automatically subject to this regime.

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What does this turnover include?

This turnover corresponds to the rent received (plus charges), excluding incidental income.

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How is tax calculated on income declared under the Micro-BIC regime?

This tax can be calculated in two different ways depending on whether your furnished rental property is considered "standard" or "furnished tourist accommodation":

Standard seasonal rental:

When your seasonal rental is neither a classified rural gîte, nor classified furnished tourist accommodation, nor a bed and breakfast, it is considered non-classified furnished tourist accommodation. In this case, since January 2025, you automatically benefit from the flat-rate regime when your receipts do not exceed €15,000 per year (compared to €32,900 previously). Of these receipts, only 30% of your rent and charges are added to your total annual income and then taxed (compared to 50% previously). This change is a result of the 2025 Finance Act aimed at regulating Airbnb-style rentals.

Furnished tourist accommodation:

When your seasonal rental is a classified rural gîte, a classified furnished tourist rental, or a bed and breakfast, it is considered classified furnished tourist accommodation. In this case, since January 2025, when the annual receipts of your short-term rental do not exceed €77,700 (compared to €82,200 previously), you are automatically subject to the flat-rate regime. Furthermore, on this turnover, you benefit from a flat-rate allowance of 50% (compared to 71% previously), meaning that only 50% of your rent is added to your total annual income and then taxed. This change is a result of the 2025 Finance Act.

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For example: You rent out your second home on Airbnb or Booking and this year you received €3,000 in rent and charges. If your property is not classified as furnished tourist accommodation, only 70% of this income (€2,100) will be taxed with the 30% allowance. If your property is classified, only 50% of this income (€1,500) will be taxed with the 50% allowance.

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What are my obligations?

When you opt for the Micro-BIC regime, you must report the amount of income generated by your seasonal rental on your tax return. For a "standard" seasonal rental, your rental income must be declared on form 2042 C PRO, in box "5ND". Otherwise, if your short-term rental is classified as "furnished tourist accommodation," you must enter your income in box "5NG" of this form.

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Important for 2025 and beyond: Since January 2025, new regulations (Le Meur Act) have more strictly regulated seasonal rentals. Municipalities can now limit the rental of your primary residence to 90 days per year (instead of 120 days). Paris and Marseille have already adopted this limit as of January 1, 2025. Exceeding this limit can result in a fine of up to €15,000 per year of infringement. Check with your local town hall to find out the rules applicable in your municipality.

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You also have accounting obligations that include creating and maintaining a revenue log, as well as an expense log. Once you have ensured that you have taken all the right steps for managing your short-term rental, we offer our turnkey solution. Our team of experts takes care of all the management of your seasonal rental. What does that mean?

The creation of your listing with quality content and photos on several booking platforms The management of communication with your travelers Price optimization thanks to our pricing technology that takes into account seasonality and demand based on your geographic area Cleaning services and hotel-quality linens All our concierge services (check-in, check-out, and assistance throughout the stay, as well as many little Welkeys touches for travelers thanks to our partners (breakfasts, VTC services, or even an at-home hairdresser...))