Micro-BIC for unclassified furnished tourist rentals: threshold lowered to €15,000 and allowance cut to 30%
The 2024 Finance Act creates within the micro-BIC regime a specific category for furnished tourist rentals: the turnover threshold is set at €15,000 (instead of €77,700) and the flat-rate expense allowance is cut to 30% (instead of 50%) for unclassified furnished tourist rentals. An additional 21% allowance applies to classified rentals outside high-demand areas, under the same €15,000 ceiling. These rules are deemed to apply to 2023 income; the tax administration allowed landlords to opt for the previous regime for 2023 income only.
Measure originators
No official estimate found for this measure.
Measure impact
Landlords of unclassified furnished tourist rentals with more than €15,000 in receipts leave the micro-BIC regime, and the others are taxed on 70% of their receipts instead of 50%. After the confidence procedure, the Government stated that a Senate amendment had been kept by mistake. Furnished tourist rental taxation was later reformed by Law No. 2024-1039 of 19 November 2024 for income from 2025. No official cost estimate was published.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
National Assembly has the final say
Si échec CMP
Debate and vote
Council of Ministers
Validation interne