€15,000
New micro-BIC threshold for unclassified tourist meublé from 1 January 2025 — down from €77,700
30%
New micro-BIC allowance for unclassified tourist meublé — down from 50%. Classified meublé allowance also cut: 71% → 50%.
€77,700
Micro-BIC threshold maintained for classified tourist meublé (1–5 stars via Atout France) — classification now more valuable than ever
Réel
Most Airbnb hosts earning above €15,000 must now file under régime réel — but amortissement often makes this more tax-efficient than micro-BIC

Why the 2025 Reform Happened

The loi de finances pour 2024 introduced the most significant reform to the micro-BIC regime for tourist meublé since its introduction. The reform responded to sustained political pressure from housing advocates who argued that generous micro-BIC allowances — particularly the 71% allowance for classified tourist meublé — created an unfair tax advantage over long-term residential landlords and were driving short-term rental supply at the expense of housing availability. After initial versions were partially amended in parliamentary process, the final rules came into force on 1 January 2025.

Before and After: The Full Comparison

Category Threshold before 2025 Allowance before 2025 Threshold from 2025 Allowance from 2025
Unclassified tourist meublé (Airbnb, Booking etc.) €77,700 50% €15,000 30%
Classified tourist meublé (1–5 stars Atout France) €188,700 71% €77,700 50%
Long-term furnished (primary residence) €77,700 50% €77,700 50% (unchanged)
Bed and breakfast (chambre d’hôtes) €188,700 71% €77,700 50%

Who Is Affected and How

Unclassified Tourist Meublé — Most Airbnb Hosts
The most severely affected group. Landlords earning between €15,000 and €77,700 previously used micro-BIC; they must now file under régime réel with a French accountant. Administrative burden increases significantly.
  • Threshold cut from €77,700 to €15,000 — 80% reduction
  • Allowance cut from 50% to 30%
  • Régime réel mandatory above €15,000
  • French accountant required above €15,000
Classified Tourist Meublé (1–5 Stars)
A moderate impact. The threshold falls from €188,700 to €77,700 and the allowance from 71% to 50%. High-earners are pushed into régime réel, but the regime remains usable for most classified landlords.
  • Threshold reduced from €188,700 to €77,700
  • Allowance reduced from 71% to 50%
  • Classification advantage preserved but reduced
  • Atout France classification now more valuable than ever
Long-Term Meublé (Primary Residence)
No change. The long-term primary-residence meublé regime is completely unaffected by the 2025 reform. Threshold stays at €77,700 with a 50% allowance.
  • Threshold unchanged: €77,700
  • Allowance unchanged: 50%
  • No impact from the reform whatsoever
  • Business as usual for long-term landlords

The Régime Réel Opportunity for Affected Landlords

Landlords pushed into régime réel by the 2025 reform should not view this purely as a compliance burden. Régime réel allows deduction of actual charges including amortissement (depreciation). For a landlord with a €250,000 property, annual depreciation under régime réel might be €7,000–€9,000 per year — reducing taxable income to near-zero even at a level where the 30% micro-BIC allowance would have left significant taxable income. The accountant’s fee (typically €500–€1,500 per year) is itself deductible.

The key insight is that régime réel is often more tax-efficient than micro-BIC for landlords with significant property values and/or a mortgage. The 2025 reform, by forcing landlords into régime réel, may actually improve the tax position of many affected landlords while increasing their administrative workload.

The Case for Atout France Classification

The reform significantly increases the financial benefit of obtaining official Atout France classification (1–5 stars). Before 2025, the difference between classified and unclassified was important but both regimes shared the same €77,700 micro-BIC threshold. From 2025, the difference is existential for many mid-range earners: a classified landlord earning €40,000 can still use micro-BIC; an unclassified landlord at the same income level must use régime réel.

The classification procedure involves an on-site inspection by an Atout France-accredited inspector assessing the property against published criteria for the selected star rating. Classification is valid for 5 years and costs a few hundred euros for the inspection. For landlords earning €15,000–€77,700 from tourist meublé, the tax saving from micro-BIC eligibility post-classification typically exceeds the inspection cost many times over in the first year alone.

📅
Transitional Issues: Landlords Who Were on Micro-BIC in 2024

Landlords who were on micro-BIC in 2024 under the unclassified tourist meublé regime and whose income exceeds €15,000 must switch to régime réel from their 2025 declarations. They do not need to formally elect régime réel — the mandatory threshold change applies automatically. However, setting up régime réel accounts requires: choosing a depreciation method, establishing the component depreciation schedule, and engaging a French accountant. The sooner this is done, the better — accountants are in high demand in early 2025 as thousands of landlords transition simultaneously.

The 2025 Airbnb Tax Reform: The Essentials
From 1 January 2025, unclassified tourist meublé (Airbnb, Booking.com etc.) micro-BIC threshold drops from €77,700 to €15,000 and the allowance from 50% to 30%. Landlords above €15,000 must now file under régime réel with a French accountant and annual BIC accounts.
Classified tourist meublé (1–5 stars via Atout France): threshold drops from €188,700 to €77,700 and allowance from 71% to 50% — significant but less severe. Long-term primary-residence meublé is completely unaffected — €77,700 threshold and 50% allowance are unchanged.
Régime réel is often more tax-efficient than micro-BIC for landlords with significant property values, due to amortissement (depreciation) reducing taxable income to near-zero. The accountant’s fee is itself deductible. The 2025 reform may paradoxically improve the tax position of many affected landlords.
Atout France classification (1–5 stars) preserves access to the €77,700 threshold. For landlords earning €15,000–€77,700, the tax saving from classification typically exceeds the inspection cost many times over in the first year. Classification is valid for 5 years and costs a few hundred euros.
Landlords who were on micro-BIC in 2024 and exceed €15,000 in income do not need to formally elect régime réel — the mandatory threshold change applies automatically. However, setting up depreciation schedules and engaging an accountant should be done urgently: demand is high in early 2025.
Non-resident Airbnb hosts are subject to the same 2025 rules as French residents — the reform applies to all meublé de tourisme income from French-situs properties regardless of where the landlord lives.
Need Help Adapting to the 2025 Airbnb Tax Reform?

Our English-speaking French lawyers and tax advisers assist non-resident Airbnb hosts with régime réel setup, depreciation schedules, Atout France classification advice, and annual BIC compliance.

Request a Tax Consultation

This article is for general information only. It does not constitute legal advice. Always seek qualified French legal advice.