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Property taxation · LMNP status

Optimise your tax situation , not your stress 

The LMNP scheme allows you to generate rental income that is subject to little or no tax. We can help you put the best strategy in place for your project.

 

I set up my LMNP tax regime Undestanding LMNP regime

Understand the status

The LMNP scheme: pay less tax, boost your returns

What is the LMNP status?

The LMNP status is a tax scheme specifically designed for individuals who let out one or more furnished properties. To qualify, your annual rental income must be less than €23,000 and must not constitute your main source of income. Under this scheme, you are treated as a small business, which entitles you to significant tax benefits that are far more advantageous than those offered by standard unfurnished letting.

Amortization: the ‘magic’ expense

Under the LMNP scheme, you can deduct all your actual expenses from your rental income. However, this scheme also allows you to claim an additional, particularly significant deduction: depreciation. You are entitled to deduct the theoretical depreciation of your property from your rental income, even if, in reality, your property is increasing in value on the market.

How does amortization work?
A practical example, step by step
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Your annual gross rent E.g.: €9,600 per year for a studio flat in Antibes rented on a mixed seasonal and student basis.
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Real expenses deduction Loan interest, service charges, council tax, management fees… E.g.: − €3,200
✨
Amortization deduction Estimated depreciation of the property and furnishings over 20–30 years. E.g.: − €6,500
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Fiscal result 9 600 − 3 200 − 6 500 = − 100 €. No taxable profit.
Your taxable profit becomes zero or negative. You pay very little, if any, tax on your rental income for many years, whilst continuing to receive your income.

Choose your tax regime

Which tax regime should you choose for your investment?

You have two options. The difference in the impact on your net profit is significant.

Option 01

Micro-BIC

Who is it for? Those looking for absolute simplicity.
  • → The tax authorities apply a flat-rate allowance of 50% to your rental income.
  • → If you receive €10,000 in rent, you will be taxed on €5,000.
  • → No bookkeeping required, simplified tax return.
⚠ CIt’s simple, but rarely the best approach. If your actual expenses and depreciation exceed 50% of your rental income — which is almost always the case when buying a property with a mortgage — you’re paying more tax than you need to.
Our recommendation
Option 02

Régime Réel Simplifié

Who is it for? Those looking for performance and optimisation.
  • → You can deduct 100% of your actual expenses (interest, taxes, fees, etc.).
  • → AND the amortisation of your property and furniture over 20–30 years.
  • → The result: in 99% of cases, zero or almost zero tax.
✓ We structure all our investment projects to qualify for the Simplified Real Tax Regime. It is the most powerful tax-optimisation tool at your disposal.

Our support

We support you every step of the way, including with tax matters

The tax rules for the LMNP scheme may seem complicated. Our role is to make them simple and easy to understand for you.

01

Strategic Tax Simulation

Right from the project planning stage, we simulate your future tax situation to verify the net after-tax return on your investment.

02

Registration & Optimal Regime

To benefit from LMNP status, you must obtain a SIRET number. We’ll guide you step by step through completing the P0i form and submitting it at the right time.

03

Specialist Accounting for LMNP

We can put you in touch with our partner chartered accountant, who specialises in property, at a preferential rate.

04

Complete Peace of Mind

We take care of your annual tax return and tax documentation. You collect your rent; we handle the administrative and accounting complexities.

Get started

Optimise your LMNP scheme, easily.

Don’t let tax complexity hold you back. When properly managed, it becomes your greatest ally.

Schedule an appointment