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Free tool · French tax

Le Meur law allowance calculator

Renting out a place in France on Airbnb or elsewhere? Enter what you earned over the year: you instantly see the tax allowance you get since the Le Meur law, and what getting your rental classified would change.

This tool covers French income tax only (micro-BIC regime). It is useful if you rent out a property in France, including as a non-French resident. Other countries' rules are not covered.

Amount received over the year, before platform fees and expenses.

Type of rental

Your result

Micro-BIC allowance
€3,600
Taxable income
€8,400

30% allowance, income ceiling €15,000

Classified or unclassified?

Taxable income

  • Unclassified (30%)€8,400
  • Classified or chambre d'hôtes (50%)€6,000

Getting classified would cut your taxable income by €2,400.

Indicative calculation of the taxable base, not of the tax: the tax depends on your household and bracket, and social charges are added. This is not tax advice.

A 3-star classified rental must provide a bilingual welcome guide: create yours for free.

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Good to know

  1. 01
    These rates apply to income from non-professional furnished rentals taxed under micro-BIC from 1 January 2025 (Le Meur law of 19 November 2024, article 7).
  2. 02
    Ceiling for classified rentals and chambres d'hôtes: €77,700 for 2025 income and €83,600 for 2026 income according to service-public.gouv.fr. The ceiling for unclassified rentals stays at €15,000.
  3. 03
    The allowance cannot be lower than €305: with income below €305, no tax is due under micro-BIC.
  4. 04
    Renting a room in your own main home to short-stay guests: possible exemption if income does not exceed €760 incl. VAT per year (not calculated here).
  5. 05
    The calculator handles one type of rental at a time and does not replace advice from the French tax office or an accountant.

Official sources (in French)

Sources checked by Majordia on 12 October 2026.

Frequently asked questions

What allowance does an unclassified furnished tourist rental get under the Le Meur law?

30% of income, up to €15,000 of annual income, with a €305 minimum. Above €15,000, micro-BIC no longer applies in principle.

What about a classified rental or a chambre d'hôtes?

The allowance is 50%. The income ceiling is €77,700 for 2025 income and €83,600 for 2026 income, according to service-public.gouv.fr.

What happens if I go over the ceiling?

The actual-expenses regime applies in principle: you declare your real costs and depreciation. Service-public.gouv.fr allows micro-BIC to be kept for one more year after a first or second year above the ceiling; check with your French tax office.

Does the calculator give me the amount of tax?

No. It gives the micro-BIC taxable base. The tax depends on your other income, household and bracket, and social charges are added.

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