LMNP29 March 2026

LMNP CFE in 2026: what French furnished-rental owners should know

Do French LMNP landlords have to pay CFE in 2026? Here is what depends on creation date, exemptions and local rules.

Samuel HAYOT
1 min read

Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.

LMNP CFE in 2026: what French furnished-rental owners should know

Updated March 29, 2026 - LMNP status does not automatically remove CFE exposure. The answer depends on your activity, creation date and possible exemptions.

See also LMNP and SIRET, LMNP taxation and LMNP changes in 2026.

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Article written by Samuel HAYOT

Chartered Accountant, registered with the Institute of Chartered Accountants.

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