How to declare furnished rental income in 2025

Discover how to optimize your 2025 furnished rental income declaration, benefit from proven expertise and free valuation tools.

Understanding the 2025 fiscal changes

In 2025, declaring furnished rental income requires adapting to new rules. The micro-BIC regime grants a 50% allowance up to €77,700 per year. For seasonal rentals, this drops to 30% with a cap at €15,000, making long-term furnished rentals more profitable in Massy, Palaiseau and Chilly-Mazarin.

LMNP and LMP status: For whom?

Non-professional landlords (LMNP) stay under €23,000 or receive less than 50% of their income from rental. Beyond these, the professional status (LMP) applies, with specific social and fiscal consequences. This choice must be made carefully as it can impact overall profitability.

Micro-BIC or Real Regime? Which to choose?

The micro-BIC regime is simple: automatic deduction, quick declaration, no need to itemize expenses. The real regime allows all charges, including depreciation, to be deducted and is best if your actual costs exceed the fixed deduction.

Furnished rental declaration: Key steps

Declare your rental activity online for a SIRET number, then declare yearly income on the appropriate form. Specific sections exist depending on your regime and rental type. Clear information avoids mistakes and penalties.

2025 reform: Depreciation and capital gains

Since February 15, 2025, property sale incorporates deducted depreciation into capital gains calculation. This changes how profitable a resale can be and calls for revised strategies, especially in Massy, Palaiseau, Chilly-Mazarin.

Seasonal rentals: New obligations

The Law Le Meur 2025 requires tourist rentals to be registered online and increases controls. DPE is now mandatory, and municipalities can limit rental duration.

Tax calculation on furnished rental

Income tax and social charges depend on your chosen regime. Example: with €20,000 in classic furnished rental receipts, €10,000 is taxable after allowance, then taxed progressively and with social contributions.

Optimizing your fiscal strategy: Expert advice

Choosing your regime depends on your profile and costs. The real regime is best for major renovations or high expenses. Our free property valuation tool lets you simulate scenarios according to your property in Massy, Palaiseau, or Chilly-Mazarin.

Advice from Nicolas Immobilier agency in Massy, Palaiseau and Chilly-Mazarin

As local experts, we recommend preparing your strategy now! Assess your situation in detail with know us and read real client testimonials. To buy or invest, use our property buying service Massy Palaiseau Chilly-Mazarin and benefit from our market knowledge.

"More than 1,400 satisfied clients value our transparent, human approach—a mark of trust for your 2025 property project."

Author bio: Nicolas Benoit, director of Nicolas Immobilier real estate agency in Massy, Palaiseau and Chilly-Mazarin. Over 1,400 clients testify to his professionalism and expert market knowledge.

key topics :

• furnished rental
• LMNP
• micro-BIC
• free valuation
• property buying