2027 finance bill (PLF): a cap on LMNP depreciation; abolishing holding period allowances rejected
The 2027 budget bill (No. 3210) was tabled on October 1, 2026; the finance committee rejected it and the floor debate is under way; the Senate votes on December 9, with a deadline of December 17. Article 7: LMNP depreciation of no more than 2.5% of value and EUR 7,000 a year (tourist accommodation 1.5% and EUR 5,000). Amendments abolishing holding period allowances and replacing the IFI with a tax on financial wealth were rejected on October 16.
What this changes in the calculation
Nothing yet; if article 7 is adopted, LMNP income is taxed more because of lower depreciation.
- Source
- assemblee-nationale.fr
- Status
- bill, not adopted
- Published