Micro-BIC is simple; actual expenses are more precise. The right choice depends less on a slogan than on the property classification and the true level of costs.
The 2026 rules
Unclassified tourist accommodation falls within micro-BIC up to €15,000 of revenue with a 30% allowance. Classified accommodation or guest rooms have an €83,600 ceiling and a 50% allowance. Under actual expenses, taxable profit is based on revenue less allowable costs and applicable depreciation.
Compare a complete cost ratio
Include management, interest, insurance, co-ownership charges, property tax, maintenance, utilities, accounting and depreciation. If deductible costs sustainably exceed the allowance, actual expenses may be preferable; otherwise micro-BIC simplicity has value.
Include the exit
Following the 2025 reform, capital-gains calculations may take deducted depreciation into account in certain LMNP cases. A meaningful model must cover several years and include a sale scenario.
A practical method
Build both models with identical revenue assumptions, then stress-test lower revenue, higher costs and resale. Add the administrative cost of actual expenses and validate the election deadline with an adviser.
This article is for general information only and is not personalised tax advice. The applicable rules depend on the property classification, revenue and the taxpayer's circumstances. Seek advice from a French chartered accountant.
Under the ALPÉON model, the owner declares the contractual rent received under the lease, not a share of guest booking revenue. ALPÉON provides records of the guaranteed rent paid; the choice between micro-BIC and the actual-expenses regime should be confirmed with a French accountant.