LMNP status is available to non-residents
Non-professional furnished letting (LMNP — Location Meublée Non Professionnelle) refers to the letting of a property furnished with sufficient furniture to allow the tenant to live there normally, without this activity constituting the owner's main profession. Contrary to a common misconception, this status is fully available to non-resident property owners in France.
Income from this activity is taxable in France under the BIC (industrial and commercial profits) category, and not under the property income (revenus fonciers) category as for unfurnished lettings. This difference in regime has significant implications in terms of taxation, deductions, and expense deductibility.
BIC tax schemes for non-resident LMNP landlords
Two tax schemes are available under LMNP, at the owner's choice:
- Micro-BIC: available if annual receipts do not exceed €77,700 (or €188,700 for classified tourist accommodation). A flat-rate deduction of 50% (71% for classified tourist accommodation) is applied to gross receipts. No actual expenses are deductible.
- Simplified actual expenses scheme: mandatory above the micro-BIC thresholds, or electable below them. Allows the deduction of actual expenses (loan interest, insurance, management fees, works) and depreciation of the property and furniture.
For a non-resident, the minimum tax rate is 20% on net taxable profits (30% above €26,070 of French-source income in 2026). Social levies of 17.2% are added if the owner is an EEA national not affiliated with a social security scheme in their country of residence.
| Scheme | Maximum receipts | Deduction / allowances | Depreciation |
|---|---|---|---|
| Standard micro-BIC | €77,700 | 50% flat rate | No |
| Classified tourist micro-BIC | €188,700 | 71% flat rate | No |
| Simplified actual expenses | Unlimited | Actual expenses | Yes |
Filing obligations in France for non-resident LMNP landlords
A non-resident carrying on an LMNP activity must register with the commercial court registry (via the INPI single business window) to obtain a SIRET registration number. This formality is separate from tax registration and must be completed when the activity begins.
Each year, they must file an income tax return (form 2042-C-PRO for the micro-BIC scheme, or the full tax return package form 2031 for the actual expenses scheme) with the Non-Residents Tax Centre (CINR — Centre des Impôts des Non-Résidents, Noisy-le-Grand). The return must be filed within the same deadlines as for residents (generally late May/early June depending on the annual tax calendar).
Tax representative and LMNP: when does it become necessary?
For a standard LMNP activity, appointing an accredited tax representative under Article 289A of the French General Tax Code (CGI) (for VAT purposes) is generally not mandatory, as standard furnished lettings are not subject to French VAT.
However, a tax representative may be necessary or very useful in the following cases:
- If your LMNP activity includes para-hotel services (breakfast, daily cleaning, reception) that subject the activity to VAT
- If you are established outside the EU and your activity generates French VAT to be collected and remitted
- When selling the property let under LMNP status if the sale price exceeds €150,000
For standard ongoing filing obligations (BIC, income tax return), a chartered accountant or a manager specialising in non-resident taxation may be sufficient, without necessarily using a DGFiP-accredited tax representative.
For comprehensive support — LMNP management, tax filings, and representation where necessary — consult our list of accredited tax representatives specialising in non-resident real estate taxation.