LMNP or SCI for furnished rental?
Should you rent furnished property directly under LMNP or through an SCI? A practical French tax comparison for 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 or SCI for furnished rental?
Updated March 2026 - LMNP is a tax status for furnished rental income. An SCI is a holding vehicle. They are not interchangeable.
Useful related guides: LMNP tax, SCI under IS or IR and LMNP vs LMP.
Need a proper comparison?
We can model direct LMNP ownership versus SCI ownership over the holding period and at exit.
👉 Discover our LMNP and property support
Conclusion
The correct choice depends on yield, governance, holding period and exit strategy, not on labels alone.
📞 Want to compare LMNP and SCI using your real numbers? We can do that before purchase. Book an appointment with an expert
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
Need a quote or personalised advice?
Our accountancy firm supports you through all your steps. Get a free quote to review your situation and receive a bespoke fee proposal, or contact us directly.