LMNP tax in 2026
Micro-BIC, real regime, depreciation and resale tax: a practical guide to French LMNP taxation in 2026.
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 tax in 2026
Updated March 2026 - The French LMNP regime remains attractive, but it now requires a more careful analysis of annual tax savings, accounting duties and resale tax effects.
Related reading: LMNP new rules, LMNP vs LMP and our real-estate tax consultation.
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Conclusion
The key question is no longer just annual tax savings, but the full balance between rental tax, accounting duties and exit taxation.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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