Short-let in France: nationwide registration and a 30% deduction up to EUR 15,000
From January 1, 2025 (Le Meur law No. 2024-1039) unclassified tourist accommodation under the micro-BIC regime gets a 30% deduction for income up to EUR 15,000, classified accommodation 50% up to EUR 77,700. Mandatory registration through the national service applies no later than May 20, 2026; a main home can be let for up to 120 days a year, and a municipality may lower this to 90 (Paris 90 days). The fine for not registering is up to EUR 10,000.
What this changes in the calculation
In the French short-let model the taxable base is 70% of revenue instead of the former 50%, with a limit of 90 or 120 nights for a main home.
- Source
- legifrance.gouv.fr
- Status
- verified
- Published