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 2026 changed the rules non-residents care about most: worldwide income now counts for the LMNP/LMP thresholds, and the post-Le Meur micro-BIC allowances are fully in force. Run your numbers below. Figures accurate as of July 2026.
Estimate micro-BIC vs réelMicro-BIC vs régime réel — simplified estimator
Compares your taxable base under each regime. Rates implemented (2026 rules, mirrored from our mobile fiscal engine): micro-BIC 50% allowance up to €77,700 of receipts for long-term furnished and classified tourist rentals; 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 5ND)
€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 17.2% (7.5% 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.
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 €77,700 of receipts for long-term furnished and classified tourist rentals, 30% up to €15,000 for unclassified tourist rentals since the loi Le Meur — declared on form 2042-C-PRO (boxes 5ND/5NG/5NW). 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 17.2% social levies (7.5% for EU/EEA/Swiss-affiliated owners). The 2026 change: the LMNP-vs-LMP comparison now counts your worldwide professional income, which keeps most non-residents safely in LMNP. This page is information, not tax advice.
The 2026 change non-residents should know
LMNP vs LMP is a threshold test — and the income counted in that test changed.
Before 2026
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. For non-residents, only French-source income entered that comparison. An owner with a full salary abroad but no French salary could tip into LMP with modest French receipts, because their French-source "other income" was zero.
Since 2026
The comparison counts the household's worldwide professional income. A non-resident earning a salary abroad now weighs that salary against French furnished receipts — so a €30,000-receipts owner with a €60,000 foreign salary stays LMNP instead of being pushed into LMP by an accounting artefact. If your receipts exceed both €23,000 and your worldwide professional income, LMP status and its consequences (social contributions, professional capital-gains regime) still apply — that is the scenario to plan with an advisor.
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 | 5ND | Gross receipts; the 50% allowance is applied automatically |
| Micro-BIC — classified tourist rental | 2042-C-PRO | 5NG | Gross receipts; 50% allowance (ceiling €77,700) |
| Micro-BIC — unclassified tourist rental | 2042-C-PRO | 5NW | 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.
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 2026 worldwide-income rule have transition 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.
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