Airbnb Tax in 2026: LMNP, Micro-BIC or Real Income Regime?

You rent your property on Airbnb in Hauts-de-France and don't know how to declare this income? LMNP, Micro-BIC, real income regime… furnished short-term rental taxation is often misunderstood — and under-optimised. This guide explains how to choose the right regime in 2026 to pay the least tax legally possible.

LMNP status: the basics

As soon as you rent a furnished property (Airbnb qualifies by definition), you automatically fall under LMNP (non-professional furnished lessor) status if your gross rental income doesn't exceed €23,000/year OR represents less than 50% of your household's total income. Above these thresholds you become LMP (professional furnished lessor).

Micro-BIC regime: simple but limited

Micro-BIC applies automatically if gross furnished rental income is below €77,700/year. It provides a flat 50% deduction (or 71% for officially classified tourist rentals). Simple, but no actual expenses can be deducted — making it suboptimal for properties with significant mortgage interest.

Real income LMNP regime: the power of depreciation

The real income regime allows you to deduct all actual expenses AND depreciate the building (over 25–40 years), furniture (5–10 years), and renovation works. A property bought at €200,000 generates ~€6,000/year in depreciation alone — often bringing taxable income to zero for many years.

Comparison: Micro-BIC vs real income LMNP

On €18,000 gross annual revenue with €7,000 real expenses + €5,000 depreciation: Micro-BIC base = €9,000 (tax ~€2,700 at 30%). Real income base = €6,000 (tax ~€1,800). Real income wins clearly once mortgage and depreciation are factored in.

How to optimise your Airbnb tax position

Work with a LMNP-specialist accountant (fees €500–€1,000/year, fully deductible under real income), obtain official tourist rental classification for the 71% Micro-BIC deduction, and switch to the real income regime as soon as your mortgage interest is significant. Welqo's 20% commission is fully deductible under the real income regime.

Welqo manages your Airbnb, you optimise your tax position

Our 20% commission is fully deductible under the real LMNP regime. Maximise your income and minimise your taxes.

Hand over my Airbnb to Welqo →

View our pricing →