The government intends to correct “the tax bias” in favor of the furnished rental regime which includes long-term rentals but also Airbnb type rentals.
Today, it is much more interesting for an owner to rent their furnished apartment, whether long or short term. In the presentation of the 2025 budget this Thursday, October 10, the government proposed to remove the tax loophole on non-professional furnished rentals (LNMP).
Under this status, we find long and medium-term rentals with a lease of at least one year (and nine months for students), but also seasonal rentals such as Airbnb.
The government is therefore tackling both at the same time. Until now, this status gave a considerable advantage to owners who, under certain conditions, were not taxed on rental income.
Owners “thus have a specific tax advantage, likely to encourage a shift in bare renters towards furnished rentals”, we can read in a document obtained by Context.
By removing this tax loophole, the government hopes to save 200,000 euros in 2025.
Increase in taxation on furnished tourist accommodation such as Airbnb
“Tensions on the rental market”
According to the government, this tax advantage “contributes to tensions on the rental market” because it encourages owners to rent their homes on short-term rental platforms, rather than to long-term tenants. Especially since there is a lack of bare rentals on the market.
But professionals in the sector have doubts about a provision which, in addition to affecting Airbnb-type accommodation, will attack furnished rentals, without making bare rentals more attractive. In a context of shortage of housing for rent, they therefore fear the disappearance of the only segment still attractive for landlords.
Furthermore, during the previous legislature, deputies Annaïg le Meur (Renaissance) and Iñaki Echaniz (PS) had proposed a bill which aimed to specifically reduce the tax advantages granted to seasonal rentals such as Airbnb. It could be resumed in the coming months.
