(General information – each owner must confirm their situation with their accountant)

The upcoming tax reform significantly changes the rules applying to furnished rentals from 2026 onward, with a major impact on non-classified properties and, to a lesser extent, on classified properties.

CasaBooking provides a clear overview to help you anticipate these changes.

Important: the information below does not constitute tax advice. Each owner must confirm their situation with their accountant.

The reform drastically lowers the limits for the micro-BIC regime.

Classified rentals

• Former threshold: €188,700
• New threshold: €77,700
• Former allowance: 71%
• New allowance: 50%

Non-classified rentals

• Former threshold: €77,700
• New threshold: €15,000
• Former allowance: 50%
• New allowance: 30%

IMPACT:
For non-classified rentals, micro-BIC disappears as soon as annual income exceeds €15,000, which applies to almost all short-term rentals managed by CasaBooking.

Once a non-classified rental exceeds €15,000 in annual income, the owner must switch to the real taxation regime.

This requires:
• a SIRET business identification number (free through INPI),
• full bookkeeping,
• declaration of actual expenses,
• depreciation of the property and furniture,
• often the support of an accountant.


The real regime is more technical but allows:
✔️ deduction of all expenses (cleaning, linen, maintenance…),
✔️ deduction of platform and CasaBooking fees,
✔️ depreciation of the property and furniture, significantly reducing taxable income.

Without a SIRET number, an owner cannot:
• file a BIC tax return,
• apply the real regime,
• deduct expenses,
• depreciate their property.

They will be taxed on 100% of gross rental income, without any deductions.
This can lead to substantial over-taxation.
Currently, 30–40% of owners still do not have a SIRET number — this will be a major issue in 2026.

Example 1 — Small rental (€12,000/year)
• Below €15,000
• Can remain under micro-BIC (30% allowance)
• Rare in short-term rentals

Example 2 — Non-classified apartment (€30,000/year)
Before: taxed on €15,000
After: real regime required

With SIRET:
• Expenses + depreciation ≈ €12,000
• Taxable income ≈ €18,000

Without SIRET:
• Taxation on €30,000
•  Several thousand euros of additional tax

Example 3 — Non-classified villa/chalet (€50,000/year)
Before: taxed on €25,000
After: real regime →
• Expenses ≈ €10,000
• Depreciation ≈ €15,000
• Taxable income: €25,000

Without SIRET:
• Taxation on €50,000
•  Tax bill nearly doubled

Most impacted:
• Non-classified rentals exceeding €15,000
• Owners without a SIRET number
• Multi-property owners in short-term rental

Less affected:
• Non-classified rentals < €15,000
• Classified rentals < €77,700

Social contributions never apply to gross income.

Micro-BIC:
17.2% on income after allowance

Real regime:
17.2% on net income (income – expenses – depreciation)

Thanks to depreciation, taxable income is often:
✔️ very low,
✔️ sometimes zero.

• Income: €30,000
• Platform + CasaBooking fees: –€9,000
• Expenses: –€3,400
• Depreciation: –€7,100

Taxable income: €10,500
Social contributions: €1,806
Under the old micro-BIC: €2,580

👉 The real regime is usually more advantageous.

Every year, CasaBooking sends you:

✔️ a full income summary,
✔️ booking history,
✔️ CasaBooking and platform fees,
✔️ operating expenses (if CasaBooking manages your conciergerie),
✔️ all maintenance interventions.

 These documents make your accountant’s job much easier.

• For non-classified rentals, micro-BIC ends at €15,000 → real regime becomes mandatory.
• A SIRET number is essential to avoid being taxed on 100% of gross income.
• For classified rentals, micro-BIC remains available up to €77,700:
 👉 if you want to stay under micro-BIC, get your property classified!

📩 Questions? Need assistance?
contact@casabooking.com

For all tax decisions, always consult your accountant.