Once your property is listed and your first nights are banked, a tax question arises: declare under the micro-BIC scheme or opt for the régime réel (actual-expenses scheme)? The micro-BIC appeals through its simplicity, the régime réel through its deduction power. The right choice depends neither on fashion nor on your neighbour’s opinion, but on a calculation you can do yourself in an evening.
Two schemes, two philosophies
The micro-BIC applies a flat-rate allowance to your income. You justify no expenses: the tax authorities consider that a percentage of your receipts covers your costs, and you are taxed on the rest. It is simple, quick, and sometimes very unfavourable.
The régime réel works the other way round. You deduct your actual expenses, line by line, and you depreciate the property and the furniture. You are taxed on whatever profit remains, which is often nil or low in the early years. The trade-off comes down to one word: bookkeeping.
Micro-BIC thresholds for furnished holiday lets in 2026
Since the reform introduced by the Le Meur Act of 19 November 2024, the distinction between classified and non-classified furnished lets has become decisive. For 2025 income declared in 2026 and subsequent years:
| Type of let | Allowance | Income ceiling |
|---|---|---|
| Non-classified furnished holiday let | 30% | €15,000 |
| Classified furnished holiday let and bed & breakfast | 50% | €77,700 |
| Long-term furnished let | 50% | €77,700 |
Above these ceilings, the régime réel applies automatically. The change is a major one for the Opal Coast: a well-booked non-classified flat in Calais or a family house in Wissant easily exceeds €15,000 in annual income during peak season. Many owners who thought they were settled under the micro-BIC for the long haul find themselves on the régime réel without having planned for it.
A word on income: this means the sums actually collected, before platform commission and before management fees. Working from the net transfer received from Airbnb or Booking is a classic mistake.
The calculation that decides between the two schemes
The decision rule is simple to state. If your actual annual expenses, depreciation included, exceed the flat-rate allowance you are entitled to, the régime réel is the better option. Otherwise, stay on the micro-BIC.
Here is the method, step by step.
- Add up your gross income for the year, across all platforms, direct bookings included.
- Calculate the allowance that applies to your situation: 30% if non-classified, 50% if classified.
- List your actual expenses: loan interest, non-occupying owner’s insurance, property tax, service charges, energy, internet, management subscription, platform commission, concierge fees, cleaning, linen, minor repairs, accountancy fees.
- Add depreciation, often the decisive item. The building is depreciated over several decades, furniture and equipment over much shorter periods. This is the item that tips most cases.
- Compare the resulting total with the allowance from step 2.
In practice, as soon as there is a mortgage running and recent furniture, the régime réel very often wins, especially for a non-classified let where the allowance is now only 30%. Conversely, an inherited studio with no loan, furnished long ago and let for a few weeks a year, frequently remains better off under the micro-BIC.
Run this calculation across three financial years rather than one. A first year of letting is rarely representative: it concentrates the furnishing, the minor works and an occupancy rate that is still incomplete. The tax picture of a steady-state year, with a full calendar and settled expenses, gives a far more reliable decision. If your property is in Gravelines, Wimereux or the Dunkirk area and you are aiming for year-round operation, it is that steady-state year you need to model, factoring in platform commission and the real cost of changeovers.
What the régime réel really costs
The régime réel is not free. Two costs need factoring in before you switch.
The first is financial: accountancy fees for a furnished let commonly run from a few hundred euros to a little over a thousand euros a year, depending on the number of properties and the quality of your paperwork. Membership of an approved management body may be added to that. These amounts vary a great deal — ask for several quotes.
The second is organisational. You have to keep every invoice, break down expenses, draw up a depreciation schedule and file a full tax return package. Nothing insurmountable, but it calls for filing discipline all year round, rather than a scramble for receipts in the spring.
Finally, bear in mind that depreciation deducted has, since the 2025 Finance Act, been largely added back into the capital gains calculation when a non-professional furnished let is sold. The annual gain therefore has to be weighed across your whole holding period.
Classification, an under-used lever on the Opal Coast
With a 50% allowance and a markedly higher ceiling, classification as a furnished holiday let makes the micro-BIC worth considering again. It requires an inspection visit by an accredited body and compliance with a grid of criteria covering equipment, comfort, accessibility and guest information.
For a property that is already well equipped, the process is often more accessible than people imagine, and it produces two effects: a more favourable tax framework and a real selling point with travellers and tourist offices.
One caveat: classification should be decided in the light of your overall plan. It is not automatic and is not always relevant for a property let only occasionally.
Three common mistakes we see in the field
- Declaring the income as property income. Furnished letting falls under BIC (industrial and commercial profits). This confusion is the leading source of reassessment among first-time owners.
- Leaving out part of the income. Cleaning fees charged to the guest, pet supplements, direct bookings: everything counts towards the income calculation.
- Opting for the régime réel without keeping accounts. The option is only worth taking if you can justify every expense. An incomplete file turns a theoretical advantage into a real risk.
- Confusing the income ceiling with the break-even point. Deliberately staying under €15,000 in income to keep the micro-BIC is rarely a good calculation: turning down nights to preserve a 30% allowance often loses more in turnover than it saves in tax.
The option for the régime réel has to be filed within specific deadlines and commits you for a set period before tacit renewal. As these timing rules have changed in recent years, have the dates applicable to your situation confirmed by an accountant or by your tax office before deciding.
What holds true whichever scheme you choose
A tax scheme optimises a result, it does not create one. A property that is badly priced, badly photographed or badly maintained will produce little, under the micro-BIC as under the régime réel. Before chasing a few hundred euros of tax savings, check that your property is working properly.
Our role at N&C Conciergerie stops at the accountant’s door: we manage the listing, the pricing, the cleaning, the linen and the guests, and we send you clear statements that make your accountant’s life a great deal easier. To find out what that would mean for your property, take a look at our concierge rates and services and our FAQ, or write to us at contact@nc-conciergerie.com.
Frequently asked questions
Can I change scheme every year? Not freely. The micro-BIC applies as long as you stay under the ceilings, and opting for the régime réel commits you for a defined period, tacitly renewed, with deadlines to observe. Exceeding a ceiling, on the other hand, moves you onto the régime réel automatically. Check the applicable timetable with an accountant before taking any steps.
Is Airbnb or Booking commission deductible? Under the régime réel, yes: it is an operating expense, in the same way as concierge fees, cleaning or linen. Under the micro-BIC, no: the flat-rate allowance is deemed to cover all your costs. That is precisely why the micro-BIC becomes unattractive as soon as your management costs are significant.
Is classification as a furnished holiday let compulsory? No, it remains optional. It simply becomes very attractive from a tax point of view, since it opens up a 50% allowance and an income ceiling of €77,700 under the micro-BIC, against 30% and €15,000 for a non-classified let. Classification is granted after a visit by an accredited body, for a limited and renewable period.
