LMNP (non-professional furnished rental): deductible depreciation capped at 2.5% and €7,000 per year

For LMNP (non-professional furnished rental) landlords, deductible depreciation on dwellings would be limited to 2.5% per year, up to €7,000 per tax household. For tourist furnished lets, the cap would be 1.5% and €5,000. Depreciation carried forward from before 2027 would only be deductible up to half of the profit, until 2036.