Tourist accommodation and micro-company: income rules 2026
Verified 06 November 2026 - Entreprendre Service Public / (Prime Minister)
This sheet summarizes the conditions for practicing a furnished rental or bed and breakfast activity under the micro-company regime. It sets out the turnover thresholds not to be exceeded, as well as the tax and social impact of this scheme.
Revenue generated from 1er January 2026 (and reported in 2027) is subject to new thresholds for the application of the micro-entrepreneur scheme. For more information, see our factsheet on the micro-company tax system.
For income received from 1er in january 2026, the thresholds for the micro-company scheme are as follows:
At the tax level:
The micro-fiscal regime may be retained for 2026 under the following conditions:
- for furnished classified and the bed and breakfast : 2024 or 2025 turnover must be less than €83,600
- for the furnished unclassified : 2024 or 2025 turnover must be less than €15,000.
The income from 1er January 2026 will be reported in 2027.
The taxable profit will be calculated automatically by applying to the turnover of a abatement rate flat rate: 30% for unclassified furnished accommodation and 50% for income from classified furnished accommodation and bed and breakfast accommodation.
At the social level:
For the furnished classified and the bed and breakfast : if the 2024 or 2025 turnover has not exceeded €83,600, the micro-social regime may be maintained for 2026.
The lessor can therefore benefit from the micro-company system (micro-fiscal and micro-social) as long as this threshold is not exceeded.
For the unclassified furniture the micro-company regime is no longer possible since 1er January 2026.
As long as the revenue from that activity does not exceed €23,000, the lessor must not pay social security contributions (only social levies on wealth income). Due to the mismatch between the tax threshold (€15,000) and the threshold at which the payment of social security contributions becomes compulsory (€23,000) the activity can no longer be carried out under the micro-company regime.
Please note
A « classified » tourist furnished accommodation is a furnished accommodation that has been the subject of a classification decision by an approved organization (5 categories ranging from 1 to 5 stars).
If the rental has not been the subject of a classification decision by an approved body, it is a furnished tourist accommodation "not classified".
The classification is an optional approach, at the initiative of the lessor.
Reminder
Must pay social security contributions to the Urssaf:
- Rentals of furnished apartments for short-term rentals with an annual revenue of more than €23,000
- Bed and breakfast rentals with a taxable income greater than €6,248 (13% from PAS: titleContent).
Below these amounts, the income from these rental activities does not give rise to the payment of contributions but is subject to social levies on wealth income.
When they owe social security contributions to the Urssaf, landlords of furnished tourist accommodation and landlords of bed and breakfasts may opt for the micro-social scheme if they are covered by the micro-BIC tax scheme with the corresponding allowances.
Where the lessor is subject to the micro-social scheme, his social contributions are calculated by applying a specific rate to his monthly or quarterly turnover.
The table below shows the thresholds, the abatement rate and the rates of social security contributions applicable to income received from 1er January 2026.
Ceilings not to be exceeded to stay at the micro speed (rent received from 2026) | Rate of abatement (for tax treatment) | Social security contribution rates |
|---|---|---|
Furnished tourism classified : €83,600 | 50% | 6% Social security contributions due if annual turnover exceeds €23,000 |
Furnished tourism non-classified : €15,000 | 30% | Mandatory actual scheme Social security contributions due if annual turnover exceeds €23,000 |
The ceiling for the micro-BIC speed is fixed at €15,000. If the revenue from this activity is less than €23,000 they do not give rise to the payment of social contributions. The non-classified furnished rental company can therefore no longer benefit from the micro-company regime (micro-fiscal and micro-social regime). | ||
Bed and Breakfast : €83,600 | 50% | 21.2% Social security contributions due if the income from this activity exceeds 13% from PAS: titleContent (or €6,248 in 2026, which corresponds to €12,496 de) |
Please note
Furnished « long-term » rental (main residence of the tenant) is subject to the threshold of €83,600, at the rate of abatement of 50% and the social security contribution rate of 21.2%, if the revenue from that activity exceeds €23,000 and higher than other income from the tax household’s activities.
It is recommended to contact the Urssaf in order to secure each situation and, if necessary, regularize the affiliation.
This can be done via the messaging of the personal area: autoentrepreneur.urssaf.fr > « My messaging » section > New Message > A question concerning the administrative situation of your account.
Payment of social security contributions (short-term furnished accommodation: L611-1, 6°; bed and breakfast: L611-1, 5°)
Micro-social scheme: application every month or quarter of an overall rate to the turnover or revenue actually achieved in the previous month or quarter
Rate of social contributions in micro-company