Does the €23,000 threshold apply to long-term furnished lettings?

No. Compulsory registration above €23,000 of receipts only covers short-term lets to guests passing through (tourist rentals). If your tenant lives in the flat as their main home, you only join the social security system if you become a professional landlord, meaning your rent also exceeds the household’s other earned income.

How much are Urssaf contributions if my LMNP profit is zero?

Under the self-employed scheme, contributions are based on profit, but a minimum of around €1,200 a year is still due with a nil result, and it earns pension quarters. Under the general scheme, by option, they are based on receipts after an allowance, with no minimum. Exact amounts are on urssaf.fr.

Does going over €23,000 make me a professional landlord (LMP)?

Not necessarily. LMP status needs two conditions together: more than €23,000 of receipts, and receipts higher than the household’s other earned income. With a €40,000 salary and €25,000 in rent, you remain LMNP: registered with Urssaf for tourist rentals, but non-professional for income tax.

I live in another EU country. Do I have to join Urssaf above €23,000?

Not automatically. If you are already covered by the social security of another EU/EEA country, Switzerland or the UK, coordination rules decide which country collects contributions, and it may not be France. Ask Urssaf and your home social security body in writing before registering, and keep their answers with your accounts.

LMNP and the €23,000 Urssaf threshold: who pays, how much

By Juliano Majally · 30 October 2026 · 6 min read

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.

I’m in this situation in 2026: between Airbnb and Booking, my receipts passed €23,000 in October. Here is what that threshold triggers and what it costs, because most articles on the subject stay vague.

Who it applies to

The threshold of €23,000 of annual receipts (article L. 611-1 of the French social security code) only concerns short-term rentals: furnished tourist lets (meublés de tourisme) to guests passing through, by the night, week or month, who don’t make it their home. If you let long term to a tenant who lives there as their main residence, the threshold doesn’t apply: you only join the social security system if you become a professional landlord (LMP).

Receipts are counted gross, platform commissions included, tourist tax excluded, across all your tourist rentals. The threshold is assessed per calendar year, with no pro rata.

Registration means joining Urssaf, the French body that collects social security contributions for the self-employed.

Three schemes to choose from

Self-employed scheme (SSI, sécurité sociale des indépendants), the default. Contributions are based on your profit (the 2031 result, so after expenses and depreciation), at an overall rate of roughly 35 to 45% depending on the band. With a nil profit you still pay minimum contributions, around €1,200 a year. In return, you earn pension quarters.
General scheme (régime général), by option, if your receipts don’t exceed €77,700. Urssaf calculates contributions on receipts after a 60% allowance (87% for a classified tourist rental). No minimum contribution.
Micro-entrepreneur, only if you’re on the micro-BIC: contributions at 21.2% of receipts for an unclassified rental, 6% for a classified one. Simple, but incompatible with the régime réel.

For a landlord on the réel with a small profit thanks to depreciation, the SSI is often the cheapest: contributions follow the profit, not the rent. With a profit of €3,800, expect the minimum contributions plus a few hundred euros.

What it changes in your accounts

Contributions are deductible from your profit (account 646). The CSG-CRDS included in the Urssaf bill is deductible for 6.8 points out of 9.7: the remaining 2.9 points are added back to the taxable result, a line the app calculates on its own. Above all, once registered, you no longer pay the 17.2% social charges on your LMNP result, since CSG is already in your contributions. Meublé’s simulator takes this into account when you tick the registration box.

In the first year, Urssaf asks for provisional contributions on a flat basis, then adjusts the following year on the actual declared profit. On my 2025 year, the accountant had booked about €1,600 of contributions payable, which I had to settle in 2026.

If you live outside France

The threshold is French social security law, and the situation of a non-resident is less clear-cut. If you’re covered by the social security system of another EU/EEA country, Switzerland or the UK, European coordination rules decide which country you pay contributions to, and you may not have to join Urssaf at all. I haven’t been through this case myself: before registering, ask Urssaf and your home social security body, in writing, which system applies to you.

How to register

Registration is done on the one-stop business formalities portal (formalites.entreprises.gouv.fr), by updating your furnished-letting activity declaration to state that you have passed the threshold. You then receive an Urssaf account and a payment schedule. Do it as soon as you cross the threshold: Urssaf can go back three years, and the platforms report your receipts to the authorities every year.

Don’t confuse it with LMP status

Professional landlord status (LMP, loueur en meublé professionnel) requires two conditions together: receipts above €23,000 and above the household’s other earned income (salaries, pensions, other business income…). If you earn a €40,000 salary and €25,000 in rent, you stay LMNP, registered with Urssaf for your tourist rentals but non-professional for income tax. If your rent exceeds your other income, you switch to LMP: losses can be set against total income, capital gains fall under the business regime, and social contributions are due in every case, short-term or not.

What Meublé does

Meublé flags the Urssaf threshold on the dashboard as soon as your gross receipts cross it, deducts contributions and adds back the non-deductible CSG at year-end. Whether you become LMP depends on your other income, which you check yourself.

Frequently asked questions

Does the €23,000 threshold apply to long-term furnished lettings?: No. Compulsory registration above €23,000 of receipts only covers short-term lets to guests passing through (tourist rentals). If your tenant lives in the flat as their main home, you only join the social security system if you become a professional landlord, meaning your rent also exceeds the household’s other earned income.
How much are Urssaf contributions if my LMNP profit is zero?: Under the self-employed scheme, contributions are based on profit, but a minimum of around €1,200 a year is still due with a nil result, and it earns pension quarters. Under the general scheme, by option, they are based on receipts after an allowance, with no minimum. Exact amounts are on urssaf.fr.
Does going over €23,000 make me a professional landlord (LMP)?: Not necessarily. LMP status needs two conditions together: more than €23,000 of receipts, and receipts higher than the household’s other earned income. With a €40,000 salary and €25,000 in rent, you remain LMNP: registered with Urssaf for tourist rentals, but non-professional for income tax.
I live in another EU country. Do I have to join Urssaf above €23,000?: Not automatically. If you are already covered by the social security of another EU/EEA country, Switzerland or the UK, coordination rules decide which country collects contributions, and it may not be France. Ask Urssaf and your home social security body in writing before registering, and keep their answers with your accounts.