Furnished vs Unfurnished Lease France — Tax Guide 2026

May 8, 20267 min read

Furnished Lease

Tax

LMNP

When Marie, a Belgian dentist, closed on her one-bedroom flat in Lille late in 2025, her notaire asked the question in thirty seconds flat: "furnished or unfurnished?". She answered "unfurnished, simpler". Three years on, her accountant pointed out she'd have saved roughly €2,800 a year in tax by going furnished. This article is here to spare you that regret. The decision takes five minutes at signing — and then locks in your tax regime, your notice periods, your deposit, your day-to-day workload for years. Furnished vs unfurnished isn't a matter of taste. It's an arithmetic problem, and the wrong answer is expensive.

Legal differences (duration, notice, deposit)

Before tax, look at what changes in the day-to-day relationship with your tenant. The figures below are set by the loi 89-462 of 6 July 1989 and the ALUR ordinance.

Criterion	Furnished (meublé)	Unfurnished (nu)
Minimum duration	1 year (9 months student lease)	3 years, renewable
Tenant notice	1 month	3 months (1 in zone tendue)
Landlord notice	3 months (sale, reclaim, serious cause)	6 months
Security deposit	2 months rent excl. charges	1 month rent excl. charges

First takeaway: furnished is more flexible if you ever want the property back, but tenants rotate faster. Over ten years, expect 3 to 4 changeovers in furnished against 1 or 2 in unfurnished.

Tax regime: LMNP vs. real-estate income

This is where the gap really opens up. Furnished rental income is taxed under BIC (industrial and commercial profits), not as real-estate income. The wording sounds technical — the consequences aren't.

Unfurnished — revenus fonciers. Two paths: micro-foncier (a flat 30 % allowance on rents, no proof needed, capped at €15,000/year of rents) or régime réel (you deduct actual expenses). No depreciation of the property. You pay income tax at your marginal rate plus 17.2 % social charges.

Furnished — LMNP status. Loueur Meublé Non Professionnel. Under micro-BIC you get a 50 % allowance. Under the régime réel you deduct every expense plus depreciation of the building and furniture. That depreciation — typically 2 to 3 % of the property value per year — is the trick that flips the maths. Many LMNP réel landlords pay zero tax on rental income for the first 8 to 12 years.

Worked example: T2 rented at €750/month

Back to Marie's case. T2, €750/month all-in, so €9,000/year of rent. Marginal tax rate of 30 %. Here's how the two regimes compare.

Unfurnished (micro-foncier)

Rent: €9,000/year
30 % allowance: -€2,700
Taxable base: €6,300
Income tax at 30 %: €1,890
Social charges 17.2 %: €1,084
Total tax: ~€2,974
Net retained: ~€6,026

Furnished (LMNP réel)

Rent: €9,000/year
Deductible expenses: -€1,500
Depreciation property + furniture: -€4,000
Taxable profit: €3,500
Income tax at 30 %: €1,050
Social charges 17.2 %: €602
Total tax: ~€1,652
Net retained: ~€7,348

Difference: roughly €1,900/year in favour of furnished, same property, same rent. Over a 20-year mortgage, that's €38,000 of additional cash. Furnished is mathematically the better choice in 8 out of 10 cases — yet 60 % of small French landlords default to unfurnished out of habit.

When to choose the unfurnished lease

Furnished isn't always the right answer. Four cases where unfurnished still wins:

You want a long-term tenant. Family, settled couple, stable employment: a 3-year renewable lease cuts your re-letting costs (inventory, vacancy, agency fees if any). Pierre, owner of a T4 in Reims, has changed tenant once in 12 years. The tax gap is more than offset by stability.
You want the simplest paperwork. One declaration, form 2044 or 2042, no BIC bookkeeping, no certified accounting centre. The "quiet" option, even if slightly more expensive on tax.
The property is in a non-tense zone with steady demand. No need for furnished's flexibility — the local rental market absorbs a 3-year lease without difficulty.
You don't want to be on the hook for furniture. Replacing a sofa, fixing an oven, tracking wear and tear: if you manage from abroad or at distance, furnished gets heavy fast.

How FacturZen handles both regimes

Whether you go furnished or unfurnished, the day-to-day admin — receipts, rent notices, payment tracking — looks the same. The accounting export, however, has to stay separate. FacturZen lets you set the tax regime once per property. Receipts are issued with the right legal mentions, and the annual export splits revenus fonciers from BIC income automatically.

You can run a mixed portfolio (one unfurnished, two furnished, say) without juggling two tools. At €7 per month, the property management software handles both regimes natively.

One note for SCIs: an SCI taxed at corporate level (IS) can rent furnished without disqualification, which unlocks depreciation at company level. If you hold property through a société civile, see our dedicated SCI property management guide.

Conclusion: a one-time decision that runs for years

The choice between furnished and unfurnished is rarely neutral on tax. On a studio or one-bedroom in an urban area, furnished under LMNP réel almost always wins — provided you accept faster turnover and the furniture upkeep. On a 3- or 4-bedroom family flat, unfurnished still has its place. Run the numbers with your own figures, don't pick by default.

Try FacturZen free for 14 days, no credit card, no commitment. Set up each property as furnished or unfurnished in minutes, and export your figures ready for tax filing.

Frequently asked questions

What is the difference between a furnished and unfurnished lease in France?

A furnished lease (bail meublé) has a minimum duration of 1 year (9 months for students) and requires the property to include specific furniture items listed by decree. An unfurnished lease (bail nu) has a minimum duration of 3 years. Notice periods also differ: 1 month for tenants vs. 3 months for landlords on furnished leases; 3 months for tenants vs. 6 months for landlords on unfurnished leases.

Which lease type is more profitable for landlords in France?

Furnished leases generally allow higher rent and offer the micro-BIC tax regime (50% allowance) compared to the micro-foncier regime (30% allowance) for unfurnished. However, furnished leases have higher tenant turnover and require maintaining equipment. The best choice depends on location, property type, and landlord tax situation.

Can a tenant leave a furnished lease before 1 year in France?

Yes. Tenants in furnished leases can give 1 month's notice to leave at any time during the lease, with no requirement to wait for the end of the lease term. This is one reason furnished leases have higher turnover than unfurnished (3-month notice) leases.

What furniture is required for a furnished lease in France?

The decree of 31 July 2015 lists the minimum furniture required for a furnished rental in France, including: a bed with bedding, window coverings, kitchen appliances (hotplates, oven or microwave, refrigerator with freezer), dishes and utensils, a table and chairs, storage space, lighting, and basic cleaning equipment.

What is the bail mobilité in France?

The bail mobilité is a short-term furnished lease (1 to 10 months, non-renewable) for tenants on temporary assignments: students, trainees, temporary workers, or people on professional training. It has no security deposit requirement and 1 month's notice from the tenant.

Furnished vs. Unfurnished Lease in France: Tax & Legal Comparison (2026)