Understanding the changes to the Micro BIC tax regime for French furnished lettings<\/h2>
The Micro BIC tax regime, found under Article 50-0 of the French Tax Code, allows landlords to report rental income on their personal tax returns<\/a><\/strong> without needing to file detailed business tax accounts and returns.<\/p> Instead, a fixed percentage of the income is deducted as notional expenses. This regime is popular with non-French residents who occasionally rent out their holiday homes.<\/p> However, the 2026 French budget has introduced significant changes that affect furnished lettings. Here’s a breakdown:<\/p> Current system<\/strong>:<\/p> This amendment has created confusion because the new Article 50-0 still references the older, higher thresholds, making it unclear how these changes will apply in practice.<\/p> The French tax authorities are aware of this issue and might try to fix it later.<\/p> For now, it’s important to assess your rental situation and consider getting professional advice to navigate these changes.<\/p> Property Tax International<\/a><\/strong>, is part of CluneTech<\/a><\/strong>. We specialize in filing French rental income tax returns for non-resident landlords<\/a><\/strong> with properties in France and other countries.<\/p> Our experienced tax team is committed to ensuring complete compliance with all foreign real estate tax obligations<\/a><\/strong>, both in France and internationally.<\/p> <\/div> <\/div> <\/div> <\/div> <\/div> Last year, we successfully filed more than 322,000 tax returns.<\/p> <\/div> <\/div> <\/div> <\/div> <\/div> <\/div>
What this means for you<\/strong><\/h3>
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<\/p> Who are we?<\/h2>