{"id":319,"date":"2025-07-06T14:25:36","date_gmt":"2025-07-06T12:25:36","guid":{"rendered":"https:\/\/klema-avocats.fr\/regime-lmnp-ce-quil-faut-retenir\/"},"modified":"2025-08-27T11:43:07","modified_gmt":"2025-08-27T09:43:07","slug":"regime-lmnp-ce-quil-faut-retenir","status":"publish","type":"post","link":"https:\/\/klema-avocats.fr\/en\/regime-lmnp-ce-quil-faut-retenir\/","title":{"rendered":"LMNP Scheme: Key Takeaways"},"content":{"rendered":"\n<div class=\"wp-block-media-text is-stacked-on-mobile is-image-fill-element\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"400\" src=\"https:\/\/klema-avocats.fr\/wp-content\/uploads\/2025\/06\/gestion-de-patrimoine.jpg\" alt=\"gestion de patrimoine\" class=\"wp-image-196 size-full\" style=\"object-position:50% 50%\" srcset=\"https:\/\/klema-avocats.fr\/wp-content\/uploads\/2025\/06\/gestion-de-patrimoine.jpg 600w, https:\/\/klema-avocats.fr\/wp-content\/uploads\/2025\/06\/gestion-de-patrimoine-300x200.jpg 300w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p>While investors have been hearing about the \u201cLMNP\u201d scheme\u2014referring to non-professional furnished rentals\u2014for many years, it has recently drawn significant attention due to legislative developments.<\/p>\n\n\n\n<p>Indeed, several changes announced in the 2024 Finance Act, particularly concerning the micro-BIC regime, were followed by the \u201cLe Meur\u201d law of November 19, 2024. The actual taxation regime, for its part, has been significantly impacted by the 2025 Finance Act.<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Overview of Applicable Regimes Until 2024<\/h2>\n\n\n\n<p>The micro-BIC regime allowed, for income tax purposes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A flat-rate deduction of 71% on annual rental income from classified accommodations and guest rooms, provided it was below \u20ac188,700.<\/li>\n\n\n\n<li>A flat-rate deduction of 50% on annual rental income from unclassified accommodations, provided it was below \u20ac77,700.<\/li>\n<\/ul>\n\n\n\n<p>Whenever rental income exceeded these thresholds\u2014or upon express request by the taxpayer\u2014the actual taxation regime would apply.<\/p>\n\n\n\n<p>This regime allows the deduction of actual expenses incurred by the taxpayer (property tax, renovation costs, loan interest, etc.).<br>Unlike unfurnished rentals, it also allows the deduction of depreciation, which constitutes a significant tax advantage.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">The Historical Advantage of Depreciation in LMNP<\/h2>\n\n\n\n<p>This depreciation was particularly advantageous because, upon the sale of the property, the capital gain was subject to the capital gains regime applicable to private individuals\u2014without reintegrating the depreciation that had been previously applied (unlike with professional capital gains).<\/p>\n\n\n\n<p>In practical terms, this allowed for reduced taxation on rental income without affecting taxation upon resale.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">The New Rules Applicable from 2025<\/h2>\n\n\n\n<p>Long seen as a tax loophole, the LMNP scheme has now been reformed.<br>Starting with the taxation of rental income earned in 2025, the new flat-rate deductions under the micro-BIC regime are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>50% for classified short-term rentals and guest rooms, as well as for long-term rentals, provided the income is under \u20ac77,700.<\/li>\n\n\n\n<li>30% for unclassified short-term rentals, provided the income is under \u20ac15,000.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">A Major Shift: Integration of Depreciation into Capital Gains<\/h2>\n\n\n\n<p>Article 24 of the 2025 Finance Act introduces an important change:<br>From now on, depreciation deducted during the rental period will reduce the acquisition price when calculating the taxable capital gain upon the resale of the property.<\/p>\n\n\n\n<p>This change brings the LMNP scheme closer to a professional capital gains logic, while maintaining a specific civil framework.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Towards a Reduced but Nuanced Appeal<\/h2>\n\n\n\n<p>The attractiveness of the furnished rental scheme has therefore diminished, but this should be put into perspective:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The changes are more impactful for those previously eligible for the micro-BIC regime, who will now be steered more quickly toward the actual regime.<\/li>\n\n\n\n<li>For those already under the actual regime, only the capital gains deductions are affected.<\/li>\n\n\n\n<li>They still retain access to the capital gains regime for private individuals, including the exemption after 30 years of ownership.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>While investors have been hearing about the \u201cLMNP\u201d scheme\u2014referring to non-professional furnished rentals\u2014for many years, it has recently drawn significant attention due to legislative developments. Indeed, several changes announced in the 2024 Finance Act, particularly concerning the micro-BIC regime, were followed by the \u201cLe Meur\u201d law of November 19, 2024. The actual taxation regime, for [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":230,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-319","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-categorise"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>LMNP Scheme: Key Takeaways | Klema avocats<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/klema-avocats.fr\/en\/regime-lmnp-ce-quil-faut-retenir\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LMNP Scheme: Key Takeaways | Klema avocats\" \/>\n<meta property=\"og:description\" content=\"While investors have been hearing about the \u201cLMNP\u201d scheme\u2014referring to non-professional furnished rentals\u2014for many years, it has recently drawn significant attention due to legislative developments. 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