LMNP guides
What I had to learn to declare my furnished rental in France without an accountant, explained simply and up to date for 2026. — Juliano Majally
· 7 min read
Micro-BIC vs régime réel for LMNP in 2026: how to choose
2026 thresholds, flat allowances, what the régime réel really changes for a furnished rental in France, and the capital gains rule in force since February 2025.
· 7 min read
LMNP depreciation by components: the method explained
Land, structure, roof, installations, fittings, furniture: useful lives, first-year pro rata, the article 39 C cap, and a worked example for an LMNP flat.
· 7 min read
LMNP tax return in France: forms 2031 and 2033 explained
The French furnished rental tax return, form by form: what each 2031 and 2033 form contains, the lines that matter, the 2027 deadline and the 2042 C-PRO.
· 5 min read
The FEC for LMNP landlords: what it is, who needs one
The French ledger file (FEC) is mandatory for every LMNP landlord on the régime réel. Its 18 columns, its file name, and what happens if you don’t have one.
· 6 min read
LMNP and the €23,000 Urssaf threshold: who pays, how much
Above €23,000 of short-term rental receipts in France, Urssaf registration is mandatory. Who it applies to, the three schemes, the cost, and how LMP differs.
· 7 min read
Deductible expenses for LMNP: the full list
Everything an LMNP landlord on the régime réel can deduct in France in 2026, with account numbers, conditions, thresholds, and what doesn’t count.
· 6 min read
Notary fees for LMNP: expense them or depreciate them?
Purchase costs on a French furnished rental: deduct them in year one or depreciate them. An irrevocable choice, explained with a €200,000 example.
· 7 min read
Closing your LMNP financial year in January: checklist
Documents to collect, checks to run, year-end entries, files to produce and dates to remember to close the 2026 financial year of a furnished rental in France.