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Compare the French furnished-rental micro-BIC and real regimes with rent, charges, interest, indicative depreciation and 2026 watchpoints.
Compare micro-BIC taxable income with real-regime profit after expenses.
Estimate indicative depreciation without creating artificial tax losses.
Highlight exit effects and 2026 risks that require review.
The real LMNP regime can reduce taxable profit through expenses and depreciation, but it requires proper accounting and a long-term view. Micro-BIC remains simple, but can be unfavourable for financed properties or properties with significant costs.
Micro-BIC applies a flat allowance to rent. It is simple, but ignores the actual charges and interest paid.
The real regime deducts expenses and may depreciate the property and furniture under accounting assumptions. The simulator caps used depreciation to avoid artificial losses.
The decision must include holding period, cash flow, financing, works, exit taxation and possible legislative changes.
LMNP is a YMYL topic: figures must remain indicative and be checked against the lease, financing and current rules.
We recommend comparing micro-BIC and the real regime across several years. The real regime can be powerful only when depreciation, expenses and filings are documented and followed properly.
Looking only at annual tax can hide accounting cost, depreciation errors, sale effects or reforms that apply to a specific type of rental.
No. It depends on expenses, interest, property value, depreciation and accounting cost. A low-expense property can still fit micro-BIC.
Not automatically. Current rules, holding period and potential exit effects must be analysed. The simulator gives a prudent estimate.
Because the allowance depends on the type of furnished rental and applicable rules. The rate must be checked before deciding.
No. Cash flow follows rent, paid expenses and debt service. Taxable profit follows accounting and tax rules.
Before opting for the real regime, after major works, for classified rentals or before a sale. The effect can go beyond one tax year.
Updated on 4 May 2026. LMNP assumptions must be reviewed against the property, lease and tax situation.
We can review your rent, expenses, financing and depreciation over several years before you choose micro-BIC or the real regime.