Tourist accommodation and micro-company: income rules 2025
Verified 14 November 2025 - Entreprendre Public Service / Legal and Administrative Information Directorate (Prime Minister)
The rules applicable to micro-entrepreneurs engaged in the activity of renting furnished or bed and breakfast accommodation have been profoundly changed. This fact sheet summarizes the new conditions for benefiting from the micro-company scheme, the turnover thresholds, and the tax and social implications that result from them.
For income received from 1er in january 2025, the thresholds for the micro-company scheme are as follows:
At the tax level:
The micro-fiscal regime may be retained for 2025 under the following conditions:
- for the furnished classified and the bed and breakfast : the 2023 or 2024 turnover must be less than €188,700
- for the furnished non-classified : the 2023 or 2024 turnover must be less than €77,700.
The income from 1er January 2025 will be reported in 2026.
The thresholds not to be exceeded to benefit from the micro-tax system have been lowered:
- for classified furnished apartments and guest rooms: the turnover threshold for 2025 (reported in 2026) has been lowered to €77,700
- for unclassified furnished apartments: the turnover threshold for 2025 (reported in 2026) has been lowered to €15,000.
The taxable profit will be calculated automatically by application 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:
If the 2023 or 2024 turnover did not exceed the following thresholds: €77,700 for classified furnished accommodation, €77,700 for unclassified furniture and €188,700 for the bed and breakfast, the micro-social diet is maintained for 2025.
From 1er January 2026, the lessor will no longer be able to benefit from the micro-company scheme (micro-fiscal and micro-social scheme) if its 2024 and 2025 turnover exceeded the following thresholds:
- €77,700 for classified furnished apartments
- €15,000 for furnished apartments not classified
- €77,700 for the guest rooms.
Please note
A “classified” tourist accommodation is a furnished accommodation which 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 organization, it is furnished tourism “not classified”.
Classification is an optional procedure, at the initiative of the lessor.
Reminder
Must pay social contributions to the Urssaf:
- Rentals of furnished apartments for short-term rentals who generate an annual amount of revenue greater than €23,000
- Bed and breakfast rentals that have a tax income greater than €6,123.
When they are liable to pay social security contributions to the Urssaf, furnished tourist accommodation and bed and breakfast rentals can opt for the micro-social system if they fall under the micro-BIC tax system with the corresponding discounts.
Below these amounts, income from these rental activities does not give rise to the payment of contributions but is subject to social security contributions at the overall rate of 17.2% applied to the tax result.
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 2025.
Ceilings not to be exceeded to stay on the micro diet (rent received from 2025) | Abatement rate (for tax treatment) | Social contribution rates |
|---|---|---|
Furnished tourism classified : €77,700 (old threshold: €188,700) | 50% (old rate: 71%) | 6% Social security contributions due if annual turnover exceeds €23,000 |
The landlord of classified furniture that has exceeded the threshold of €77,700 2 consecutive calendar years must pass to actual regime. Thus, if its turnover exceeds €77,700 in 2024 and 2025, the lessor loses the benefit of the micro-tax regime and the micro-social regime (micro-entrepreneur) as of 1er January 2026. | ||
Furnished tourism not-classified : €15,000 (old threshold: €77,700) | 30% (old rate: 50%) | (old rate: 21.20%) Social security contributions due if annual turnover exceeds €23,000 Mandatory actual regime |
The new ceiling being set at €15,000, the non-classified furnished rental company will no longer be eligible for the micro-company scheme from 1er January 2026. | ||
Bed and Breakfast : €77,700 (old threshold: €188,700) | 50% (old rate: 71%) | 21.2% (old rate: 12.30%) Social security contributions due if the income from this activity exceeds €6,123 |
The bed and breakfast renter having achieved in 2024 and 2025 a turnover greater than €77,700, loses, from 1er January 2026 the benefit of the micro-tax system and the micro-social system (micro-entrepreneur). | ||
Please note
The “long term” furnished rental (main residence of the tenant) remains, without change, subject to the threshold of €77,700, at the rate of reduction of 50% and the rate of social contributions of 21.2%, if the revenue from that activity exceeds €23,000 and higher than the 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 service in 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°; B&B: L611-1, 5°)
Micro-social scheme: application every month or every quarter of an overall ratio to the turnover or receipts actually achieved in the previous month or quarter
Rate of social contributions in micro-company
Urssaf Caisse nationale (ex-Acoss)
Ministry of Social Affairs