LMNP Taxation & Amortization Guide 2026: Micro-BIC vs Réel

Renting out furnished real estate under the LMNP status (Loueur en Meublé Non Professionnel) is one of the most tax-efficient real estate investment strategies in France.

Micro-BIC vs. LMNP Régime Réel

• Micro-BIC (50% Abatement): Applies a simple 50% flat tax abatement on gross furnished rents up to 77,700€.
• LMNP Régime Réel (Accounting Amortization): Deducts actual operating expenses plus annual accounting amortization (amortissement du bien et des meubles, approx 3% per year).

Because amortization is deducted as an expense, LMNP Réel investors frequently pay 0€ in income tax on their rental profits for 10 to 20 years.

Calculate Your LMNP Tax Savings

Calculate your optimal LMNP regime now! Use our free LMNP Tax & Amortization Calculator 2026 to compare Micro-BIC vs Réel. For rental yield calculations, see our Rental Yield Calculator.