The first blow for investors is that the tax loophole, accused of harming long-term rentals, has been largely overhauled. For furnished rentals unclassified, tax relief initially set at 50% is thus lowered to 30 %. As for the annual income limitthat is reduced to 15 000 € against €77,700 previously, which seriously limits the prospects for returns for owners hoping to develop a strong seasonal activity.
Same stroke for classified tourist accommodation and guest roomsthat is to say meeting particular criteria of comfort, which see their tax deduction brought back from 71 % at 50% rental income. To benefit from the reduction, the latter must not exceed 77 000 euros, against a ceiling of 188,700 euros previously. Although the impact is less radical that for unclassified furnished properties, it nonetheless remains significant for investors in areas of high tourist traffic.
These new reduction rates will apply to rental income received from 2025. Although at one point mentioned, the rental income ceiling of €50,000 for lfurnished furnished accommodation in the mountains or rural areas very little tension was ultimately not retained in the bill passed last November.
