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New Finance Law 2025: what you need to know about unfurnished and furnished rentals

New Finance Law 2025: what you need to know about unfurnished and furnished rentals

The tax framework for unfurnished or furnished rentals is evolving. The government is adjusting several measures to support the supply of affordable housing, while reviewing the tax benefits associated with furnished rentals. Our Junot Rental & Management department presents the main measures, their impact, and shares its recommendations with you.

For empty rentals (bare ownership)

Loc'Avantages scheme strengthened: The government proposes to relaunch and improve the Loc'Avantages scheme, which encourages landlords to rent at affordable prices. The budget amendments aim to extend Loc'Avantages until 2027, by increasing its scope and attractiveness, and simplifying its operation.

For furnished rentals (LMNP / LMP)

Reintegration of depreciation in the calculation of capital gains

• Depreciation applied to a furnished rental property will now be reintegrated into the calculation of taxable capital gains upon resale.

• For example, for a property purchased for 200,000 euros and resold for 300,000 euros, with depreciation of 50,000 euros, the taxable capital gain will increase from 100,000 euros to 150,000 euros, thus increasing the tax. resale.

Changes to the micro-BIC scheme

• The turnover threshold to benefit from the micro-BIC scheme has been lowered to €15,000, with a tax reduction reduced to 30%.

• Classified furnished rentals (furnished tourist accommodation, guest rooms) benefit from a 71% tax reduction up to €188,700 or 92% in non-stressed areas, under certain conditions.

Municipal restrictions on seasonal rentals

• Municipalities will be able to restrict the annual rental period to 90 days, or even prohibit furnished tourist accommodation in certain particularly stressed areas.

Repeal of the tax reduction for membership in a CGA

• The tax reduction of 915 euros for furnished rentals non-professionals who join an approved management center (CGA) is removed.

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Paris

24.06.25

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