Tourist accommodation and micro-company: income rules 2025
Verified 21 February 2026 - Entreprendre Service Public / (Prime Minister)
The rules applicable to micro-entrepreneurs engaged in the activity of furnished rentals or bed and breakfasts have been profoundly modified. This fact sheet summarizes the new conditions for benefiting from the micro-company scheme, the turnover thresholds, and the tax and social impacts that result.
Revenue generated from 1erJanuary 2026 (and declared in 2027) is subject, for the application of the micro-entrepreneur scheme, to new thresholds, the amount of which is set by the Finance Act for 2026. For more information, see our factsheet on the micro-company tax system.
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 : 2023 or 2024 turnover must be less than €188,700
- for furnished unclassified : 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 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:
If the 2023 or 2024 turnover did not exceed the following thresholds: €77,700 for classified furnished apartments, €77,700 for unclassified furniture and €188,700 for the bed and breakfast, the micro-social regime 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 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 13% from PAS: titleContent.
When they are liable to pay social security contributions to the Urssaf, furnished tourist accommodation and bed and breakfast rental companies may opt for the micro-social scheme if they are covered by the micro-BIC tax scheme with the corresponding discounts.
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.
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 at the micro speed (rent received from 2025) | Rate of abatement (for tax treatment) | Social security 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 classified furnished rental 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 non-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 scheme |
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 13% from PAS: titleContent (or €6,123 in 2025). |
The bed and breakfast rental company achieved a turnover in 2024 and 2025 of more 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 furnished rental « long term » (main residence of the tenant) remains, without change, subject to the threshold of €77,700, 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
Urssaf Caisse nationale (formerly Acoss)
Ministry of Social Affairs