LMNP for non-resident owners — micro-BIC vs réel, in plain English
AdminLanding Editorial
You rent out a furnished French property and live somewhere else. LMNP is still the regime that decides what you pay in France — and the details non-residents care about most are the LMP threshold test (which income counts against your receipts) and the post-Le Meur micro-BIC allowances, fully in force. Run your numbers below. Figures accurate as of August 2026.
Estimate micro-BIC vs réelMicro-BIC vs régime réel — simplified estimator
Compares your taxable base under each regime. Rates implemented (2026-income rules, mirrored from our mobile fiscal engine): micro-BIC 50% allowance up to €83,600 of receipts for long-term furnished and classified tourist rentals (€77,700 for 2025 income, declared spring 2026); 30% up to €15,000 for unclassified tourist rentals (loi Le Meur); réel = receipts − actual charges − depreciation, floored at zero.
Micro-BIC (50% allowance, box 5NI)
€9,000
taxable base = €18,000 × 50%
Régime réel (form 2031)
€4,500
taxable base = max(0, €18,000 − €6,500 − €7,000)
On these inputs, the régime réel gives the lower taxable base — €4,500 less than the alternative. Income tax is then charged on that base — non-residents at a minimum rate of 20% up to a yearly-indexed threshold, then 30% (Article 197 A CGI) — plus social levies of 18.6% on furnished (BIC) income since 2025 income (LFSS 2026; unfurnished income keeps 17.2%) — 7.5% only if you are affiliated to an EU/EEA/Swiss social-security scheme.
Simplified, client-side estimate — not a filing, not personalised advice. The réel regime requires a full accounting (form 2031, depreciation schedules by component); an expert-comptable typically prepares it.
The LMP test non-residents get wrong
LMNP vs LMP is a threshold test — and which income counts in that test is exactly where non-residents get caught.
The test
You are LMP — professional, with heavier social contributions but different loss and capital-gains rules — when furnished receipts exceed €23,000 AND exceed the household's other professional income subject to French tax (CGI art. 155, IV). Below either threshold, you stay LMNP.
The non-resident trap
Foreign salaries are generally NOT professional income taxable in France — so for a non-resident whose only French-taxable activity is the rentals, the "other income" side of the comparison can be close to zero, and receipts above €23,000 can tip you into LMP even with a comfortable salary abroad. How treaty-exempt foreign income counts in this comparison is a debated, situation-specific question: if your receipts exceed €23,000, have your LMNP/LMP position confirmed by a French tax advisor before relying on it.
Which forms, which boxes
The May filing with the SIPNR (Service des Impôts des Particuliers Non-Résidents), line by line.
| Situation | Form | Box | What goes in |
|---|---|---|---|
| Everyone | 2042 | — | Main return for the household's French-source income |
| Micro-BIC — long-term furnished | 2042-C-PRO | 5NI | Gross receipts; the 50% allowance is applied automatically |
| Micro-BIC — classified tourist rental | 2042-C-PRO | 5NG | Gross receipts; 50% allowance (ceiling €83,600 for 2026 income; €77,700 for 2025) |
| Micro-BIC — unclassified tourist rental | 2042-C-PRO | 5NH | Gross receipts; 30% allowance (ceiling €15,000, loi Le Meur) |
| Régime réel (by option or above the ceiling) | 2031 + 2042-C-PRO | — | Full BIC accounting: charges, depreciation schedules, net result carried to the 2042-C-PRO |
| Registration (once, before filing) | INPI guichet unique | — | SIRET within 15 days of first letting — one per property; free |
Unfurnished letting is a different category entirely (revenus fonciers, forms 2042/2044) — see the landlord-tax hub. LMNP activity is also liable to the CFE local business tax in most cases.
Réel and amortissement — and when to hire an accountant
How depreciation works, in one paragraph
Under the régime réel you deduct real charges (loan interest, insurance, management, works, CFE) and depreciate the building (typically over 25–40 years by component, land excluded) plus furniture (5–10 years). Depreciation cannot create a BIC deficit on its own — the excess carries forward — but in practice it shelters most or all of the rent for years. Since the 2025 Finance Act, depreciation you deducted is reintegrated into the taxable capital gain when you sell: réel is a deferral machine, not free money.
Micro is DIY, réel is not
Micro-BIC is one box on the 2042-C-PRO — most owners handle it alone. The réel requires a full BIC accounting: form 2031, component depreciation schedules and electronic filing via a partner platform or accountant, plus adherence to a centre de gestion agréé is often worthwhile. Non-resident specifics (treaty positions, the 20% minimum rate election, social-levy affiliation proof) add a layer. Budget roughly €400–900/year for an LMNP specialist — usually far less than the tax the réel saves once charges and depreciation exceed the flat allowance.
Quick answer
Non-residents can absolutely use LMNP: furnished letting of a French property is a BIC activity taxable in France wherever you live. Under micro-BIC you get a flat allowance — 50% up to €83,600 of receipts for long-term furnished and classified tourist rentals (2026 income; €77,700 for 2025 income), 30% up to €15,000 for unclassified tourist rentals since the loi Le Meur — declared on form 2042-C-PRO (2026-campaign boxes 5NI/5NG/5NH). Under the régime réel (form 2031) you deduct actual charges AND depreciate the building and furniture, often reducing the taxable base to near zero; since the 2025 Finance Act, deducted depreciation is added back when computing the capital gain on resale. You need a SIRET (INPI guichet unique, within 15 days of first letting) and you file with the SIPNR at a 20% minimum rate, then 30% (Article 197 A CGI), plus 18.6% social levies on the furnished (BIC) result since 2025 income, LFSS 2026 (7.5% for EU/EEA/Swiss-affiliated owners). Watch the LMP test: receipts above €23,000 can tip a non-resident into LMP when little other professional income is taxable in France — have your position confirmed by an advisor. This page is information, not tax advice.
Frequently Asked Questions
LMNP eligibility, the 2026 thresholds, regimes and social charges.
Can a non-resident use the LMNP status at all?
What exactly changed in 2026 for the LMNP/LMP thresholds?
Micro-BIC or régime réel — which is better for a non-resident?
What social charges do non-residents pay on LMNP income?
Do I need an accountant for LMNP?
Sources — accurate as of July 2026
- impots.gouv.fr — Les locations meublées — micro-BIC allowances, ceilings, réel obligations
- impots.gouv.fr — Non-residents — SIPNR filing, minimum rates, social levies
- Article 155 CGI — the LMP definition and threshold test (Légifrance)
- service-public.fr — Location meublée — SIRET registration, LMNP/LMP status
Important: AdminLanding is a technology platform, not an accountant or tax advisor. This page reflects the rules as of July 2026; thresholds, allowances and the income counted in the LMP comparison have details that depend on your situation and your tax treaty. The estimator is a formula, not a filing. Verify on impots.gouv.fr and consult a qualified expert-comptable or avocat fiscaliste before opting for a regime.
Secure Vault — included with every pack
Store your generated documents in an encrypted vault. Administrative Intelligence reports, fiscal analyses, CERFA forms, rent receipts, letters — all your generated documents in one secure place, encrypted on your device before upload.
Your French rental paperwork, in English
The only French rental app in English — first property free, 10 documents, no card. Revenue summaries for the May SIPNR filing, per-property records and French-compliant documents included.
EU-hosted • Bilingual FR/EN interface • SIPNR-ready exports
Your data is handled with strict protection and EU hosting practices.