Renting furnished to a student in France falls under BIC, not property income. Micro-BIC or actual regime with depreciation? The logic and official links.
When you rent furnished to a student in France, your rent is not property income but industrial and commercial profits (BIC), declared under the non-professional furnished lessor status (LMNP). You then have two possible regimes: the micro-BIC, flat-rate and simple (an automatic allowance, no costs to deduct), or the actual regime, more technical but which lets you deduct your costs and depreciate the property. The right choice depends mostly on the level of your costs. This guide explains the logic, without setting thresholds, allowances or ceilings, because they change every year: the reference that counts remains impots.gouv.fr.
Furnished letting = BIC, not property income
This is the starting point, and it is often misunderstood. An unfurnished letting falls under property income. A furnished letting falls under industrial and commercial profits (BIC), even if you rent a single room to a student. The associated status, as long as the activity remains ancillary and below the thresholds provided, is that of non-professional furnished lessor (LMNP).
This classification has concrete consequences: not the same forms, not the same allowances, not the same deduction options as for an unfurnished letting. The administration's reference page is the "Location meublée" practical sheet on impots.gouv.fr: it details the up-to-date thresholds and procedures for your return.
A useful reminder: to be "furnished" for tax purposes, the property must genuinely be furnished, that is, contain the equipment on the regulatory list. An incomplete furnished letting may be reclassified as unfurnished, with a different tax regime. See our inventory in furnishing a student rental.
Micro-BIC or actual regime: the logic of the choice
Two regimes are open to you once the LMNP status is established.
- The micro-BIC applies a flat-rate allowance to your rent: the administration considers that a share of your receipts corresponds to costs, without you having to justify them. You are taxed on the rest. Advantage: simplicity (no detailed accounts). Limit: you deduct no actual costs or depreciation, and the regime is only open below a receipts ceiling (to check on impots.gouv.fr, since it changes).
- The actual regime taxes you on your rent after deducting your actual costs (loan interest, works, insurance, management fees, and so on) and depreciation of the property and furniture. Advantage: it can strongly reduce, or even cancel, taxable income when costs are high. Limit: it requires rigorous accounting, often with the help of a chartered accountant.
The rule of thumb: the actual regime becomes worthwhile when your costs and depreciation are significant (outstanding loan, works, substantial furniture); the micro-BIC remains relevant when you have few costs and want simplicity. But it is a numbers-based decision specific to your situation: have it simulated, do not guess.
| Criterion | Micro-BIC | Actual regime | Source |
|---|---|---|---|
| Principle | Flat-rate allowance on rent | Taxation after actual costs + depreciation | impots.gouv.fr |
| Deduction of costs | No (flat rate) | Yes (with receipts) | impots.gouv.fr |
| Depreciation of the property | No | Yes | impots.gouv.fr |
| Complexity | Low (simple return) | High (accounts, often a chartered accountant) | impots.gouv.fr |
| When to choose it | Few costs, simplicity first | High costs/depreciation | impots.gouv.fr |
| Receipts ceiling | Yes (to check, changes) | No ceiling of its own | impots.gouv.fr |
Why we set no figures here
On many blogs you will come across precise amounts: the micro-BIC receipts ceiling, the allowance rate, the threshold for switching to professional status. We deliberately do not write them down, for a simple reason: these values are revised regularly (successive finance acts), and a figure read in an old article may be wrong at the time you file. The only trustworthy reference is the scale in force published by the administration.
The right reflex: start from the "Location meublée" sheet on impots.gouv.fr, check the current year's ceiling and allowance, then, if the stakes are significant, have your decision confirmed by a chartered accountant. This guide gives you the logic; it does not replace personalised tax advice.
The overall profitability of your letting then depends on this tax choice, but also on location and vacancy: we cover it for Bordeaux in profitability of a student letting in Bordeaux.
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FAQ — Taxation of a furnished student letting
Renting furnished to a student: which tax regime? Your rent falls under BIC (industrial and commercial profits), under the LMNP status (non-professional furnished lessor), not under property income. You then choose between micro-BIC (flat rate) and the actual regime. Up-to-date details on the "Location meublée" sheet on impots.gouv.fr.
Micro-BIC or actual: which to choose? The micro-BIC is simple (flat-rate allowance, no costs to deduct) and relevant if you have few costs. The actual regime lets you deduct your costs and depreciate the property: it becomes worthwhile when your costs and depreciation are high. It is a numbers-based decision specific to your situation: have it simulated.
Do I need an accountant to rent furnished? Not under the micro-BIC, whose return is simple. Under the actual regime, rigorous accounting is needed: most landlords use a chartered accountant. Weigh the cost of that support against the expected tax saving.
Is rent from a room in my own home taxable? Yes, in principle it is taxable under BIC. Some cases of letting part of your main residence benefit from specific rules: check your exact situation on impots.gouv.fr.
Where do I find the exact thresholds and allowances? On the "Location meublée" sheet on impots.gouv.fr, which publishes the current year's amounts. We deliberately do not set them here, because they change every year.
This article is for information and does not replace personalised tax advice or official sources. Studroof is a passive listings platform, not an estate agency, a property manager or an accounting firm. Thresholds, allowances and ceilings for furnished lettings change every year: always check your situation on impots.gouv.fr and with a chartered accountant. Last updated: September 2026.