11
Statutory furnishing categories required by Décret 2015-981
2015
Year the mandatory list was introduced — no statutory list existed before
5 years
Maximum period for enforcing meublé reclassification after signing
9m²
Minimum floor area required under the décence habitability standard

What Makes a Rental Legally 'Furnished'?

Under Article L 632-1 CCH, a dwelling is legally furnished when it contains all the furniture and equipment necessary for the tenant to live there immediately and normally. This definition is made precise by Décret n° 2015-981 of 31 July 2015, which established an exhaustive list of eleven categories of furnishings that must be present in any property let as a meublé used as the tenant's primary residence. The decree applies to all primary-residence leases signed from 1 September 2015.

Before this decree, courts had applied a case-by-case approach that produced inconsistent results. The decree ended this uncertainty: a property is either furnished or it is not, depending on whether all eleven categories are present. If any category is missing, the property is legally unfurnished and the unfurnished regime applies automatically, regardless of what the lease states.

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Why This Matters for Landlords

A landlord who lets a property as furnished when it does not meet the statutory standard faces reclassification of the lease to the unfurnished regime — triggering a minimum 3-year tenancy, a deposit cap of 1 month (vs 2), and loss of BIC tax status. The tax consequences are particularly severe: all BIC deductions taken since the start of the tenancy, including amortissement under régime réel, may be disallowed, triggering back-taxes, interest, and penalties.

The Eleven Required Furnishing Categories

The following eleven categories are mandatory in every furnished primary-residence rental. The decree specifies categories, not exact items — there is some interpretive latitude within each category, but the category must be satisfied in substance.

Category What must be present Common compliance issues
1Bedding
Mattress, duvet or blanket, and at least one pillow per sleeping placeBare mattress without any covering does not suffice
2Window coverings
Curtains, blinds, or shutters in sleeping areas sufficient to block lightRequired in bedrooms only — not in living rooms or kitchens
3Cooking hob
At least 2 heating elements (rings, induction zones, or gas burners)A single-ring hob does not satisfy the requirement
4Oven or microwave
Either qualifies — must be functional and in working orderA microwave does not replace the hob; both must exist separately
5Refrigerator with freezer
A fridge with a freezer compartment (minimum −6°C capacity)A fridge without any freezing capacity does not comply
6Crockery and cutlery
Plates, bowls, glasses, and cutlery for the number of occupantsMust be proportionate to the maximum occupancy stated in the lease
7Kitchen utensils
Pots, pans, and cooking utensils sufficient to prepare a full mealAssessed for sufficiency — a single saucepan does not suffice
8Table and seating
A dining table and chairs or equivalent seating for all occupantsA bar stool without a table does not constitute adequate seating
9Storage / shelving
Wardrobe, chest of drawers, or shelves for clothing storageA coat-hook rail does not constitute sufficient storage
10Lighting
Functional light fittings in every habitable roomA missing light fitting in one room can invalidate the entire category
11Cleaning equipment
Vacuum cleaner or mop and bucket (at minimum)The most frequently absent item — often completely forgotten

Tourist Meublé: Different Rules

The eleven-category list from Décret 2015-981 applies specifically to furnished rentals used as the tenant's primary residence. For meublés de tourisme (short-term tourist lets), the decree does not apply as a matter of law — the relationship is governed by contractual freedom. However, landlords who seek the voluntary 1–5 star classification from Atout France must meet specific furnishings standards at each classification level.

The tax benefit of classification is substantial: classified tourist meublé access the €77,700 micro-BIC threshold with a 50% allowance, compared to only €15,000 with a 30% allowance for unclassified tourist meublé from January 2025. For non-resident landlords with tourist meublé, verifying the Atout France classification standards and the BIC threshold implications is a priority before the 2025 fiscal year.

Consequences of Non-Compliance

A single missing category is enough to trigger reclassification. The consequences fall differently on the tenant and the landlord, and a separate fiscal risk layer makes non-compliance particularly dangerous for landlords with high-value properties or large accumulated amortissement deductions.

For the Tenant
A tenant whose furnished flat does not meet the decree standard may seek reclassification to the unfurnished regime, which is significantly more protective of tenant rights.
  • Lease treated as a 3-year unfurnished tenancy
  • Deposit cap drops to 1 month (vs 2 months for meublé)
  • Any excess deposit already paid is recoverable
  • Landlord notice requirements become more stringent
For the Landlord
A non-compliant meublé exposes the landlord to multiple simultaneous legal and financial consequences that can arise at any point during the tenancy.
  • Lease reclassified to unfurnished regime
  • Loss of BIC tax status — income taxed as revenus fonciers
  • Back-taxes on amortissement already claimed under régime réel
  • Potential repayment of excess deposit to tenant
Tax Reclassification Risk
The most severe consequence is fiscal: BIC deductions including amortissement may be disallowed retroactively, with significant interest and penalty exposure.
  • All amortissement claimed under régime réel challenged
  • Back-taxes, interest, and penalties under CGI provisions
  • Risk is highest for high-value properties with large amortissement
  • Tax authority audits targeting meublé are increasing in frequency

How to Verify Before Signing

The entry état des lieux is the primary document for verifying furnishings compliance. It should itemise every piece of furniture and equipment against the eleven categories and be signed by both parties at key handover. If a category is missing from the état des lieux, the tenant has grounds to demand the item before taking possession or to invoke reclassification. A polite letter citing Décret 2015-981 and the missing category is often sufficient to prompt compliance from landlords who are unaware of the standard.

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Practical Verification Checklist

Walk through the property and physically verify: (1) freezer compartment — open and confirm it functions at −6°C or below; (2) cooking hob — count the rings, confirm at least 2; (3) window coverings in every bedroom; (4) crockery and cutlery proportionate to the number of occupants; (5) cleaning equipment — the most often absent. Photograph everything, note any missing items in the état des lieux, and request written commitment to supply them within a defined timeframe before you sign.

Required Furnishings in France: The Essentials
  • Décret n° 2015-981 of 31 July 2015 (CCH Art. L 632-1): establishes eleven mandatory furnishing categories for furnished primary-residence rentals. All eleven must be present — a property missing even one category is legally unfurnished, regardless of how the lease describes it. Applies to all primary-residence leases signed from 1 September 2015.
  • The eleven categories: (1) bedding (mattress + covering), (2) window coverings in sleeping areas, (3) cooking hob min. 2 rings, (4) oven or microwave, (5) fridge with freezer compartment (min. −6°C), (6) crockery and cutlery for all occupants, (7) kitchen utensils for a full meal, (8) table and chairs for all occupants, (9) storage/shelving for clothing, (10) lighting in every habitable room, (11) cleaning equipment (vacuum or mop + bucket).
  • Reclassification consequence: a non-compliant meublé becomes legally unfurnished — converting to a 3-year tenancy, reducing the deposit cap to 1 month, and stripping the landlord of BIC tax treatment. The most severe impact is fiscal: all amortissement deductions under régime réel may be disallowed retroactively, triggering back-taxes, interest, and penalties.
  • Tourist meublé: the decree does not apply to meublés de tourisme. However, Atout France classification standards apply, and classification is commercially important: classified tourist meublé access the €77,700 micro-BIC threshold with 50% allowance (vs €15,000 / 30% for unclassified from January 2025, CGI Art. 50-0).
  • Verification at signing: the entry état des lieux must itemise every furnishing against the eleven categories. Missing items should be noted in writing in the état des lieux. The most commonly absent categories are cleaning equipment (category 11) and window coverings in bedrooms (category 2). Photograph everything and request written remediation commitments before signing.
Questions About Furnishings Compliance?

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This article is for general information and educational purposes only. It does not constitute legal advice and does not create a lawyer-client relationship. Laws and regulations may have changed since publication. Always seek qualified French legal advice.