LMNP vs Unfurnished Lease Tax Simulator 2026
The LMNP simulator compares estimated tax for three tax regimes: micro-foncier (unfurnished), micro-BIC (furnished), and LMNP régime réel (furnished with depreciation). Enter your annual rent, marginal tax rate (TMI), and expenses to compare results.
Frequently asked questions
What is LMNP status in France?
LMNP (Loueur Meublé Non Professionnel) status applies to individuals renting furnished properties whose rental income doesn't exceed €23,000/year or 50% of their professional income. It allows depreciation of the property and furniture, often reducing tax to zero for 8–12 years.
Micro-BIC or LMNP régime réel: which to choose?
LMNP régime réel is almost always more advantageous when you have a mortgage (deductible interest) or a high-value property (depreciation > 50% of rent). Micro-BIC is only suitable if your real expenses are below 50% of rent and you have no mortgage.
Can you change tax regime during a lease?
Yes. The choice of tax regime (micro vs. réel) is made annually. To switch to régime réel, you must elect it before February 1st of the relevant year. The option is valid for 2 years and renews tacitly.
Does the simulator include social charges (CSG/CRDS)?
Yes. The calculation includes social charges at the 17.2% rate (CSG 9.2% + CRDS 0.5% + additional levies 7.5%), which apply on the same taxable base as income tax.
Compare tax regimes
Used for LMNP régime réel only
Depreciation calculated at 3%/year