Furnished Rental Owners (Loueurs en Meublé Non Professionnels – LMNP and Loueurs en Meublé Professionnels – LMP) must adhere to specific tax obligations, with important deadlines to remember in order to optimize their tax situation. In 2025, following the right procedures on time is essential to avoid penalties and maximize the tax benefits associated with furnished rentals.
Keeping track of key deadlines not only helps prevent costly mistakes and penalties but also allows you to take full advantage of available tax exemptions and reductions. In this article, we detail the 2025 LMNP and LMP tax calendar, the main tax procedures to complete, and how to best prepare to optimize your finances.
For personalized assistance in optimizing your LMNP taxation, discover your dedicated LMNP accounting solution.
📅 Important deadlines to remember:
One of the first tax deadlines for LMNP and LMP owners is the rental income declaration, which starts on April 10, 2025. As every year, you must declare your rental income.
💡 Did you know that the LMNP regime requires precise declarations, even if your income is modest?
⚠️ To declare your income correctly, it is crucial to choose your tax regime before May 31, 2025, to complete the appropriate forms:
📌 Micro-BIC Regime
If you choose the Micro-BIC regime, you must complete Form 2042 C PRO. This regime provides a 50% flat-rate deduction on your rental income.
📌 Real Tax Regime
The Real Regime allows you to deduct all expenses incurred, such as notary fees, agency fees, property amortization, furniture, and renovation costs.
You will need to complete Form 2031-SD.
🔍 Find all the steps to follow based on your selected tax regime here!
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If you rent tourist accommodations or own classified furnished rentals with special statuses, you must comply with additional declaration requirements. These procedures must be completed by May 21, 2025, following the same tax declaration deadlines for rental income. Some specific elements may be required for seasonal rentals, such as a municipal registration or a declaration of rental income received.
📌 Don’t Miss Any Key Dates in 2025: Get Your Free LMNP/LMP Tax Calendar!
Whether you are an LMNP (Non-Professional Furnished Rental) or LMP (Professional Furnished Rental) owner, declaring your rental income is a key step.
In 2025, you must declare your rental income, along with all expenses and amortizations related to your property. Properly filling out your tax forms is crucial to avoid declaration errors.
The Cotisation Foncière des Entreprises (CFE) is an annual tax due by LMNP and LMP owners who engage in rental activities. In 2025, the CFE must be paid by December 15, 2025. This tax is calculated based on the rental value of properties and the local tax rates set by municipalities.
💡 Important: Be sure to make your payments on time to avoid penalties.
📖 Find all the details on the CFE here!
If you sell a furnished rental property under LMNP or LMP, you will be subject to capital gains tax. In 2025, the capital gains tax rules remain unchanged, but amortization deductions could increase your taxable base.
💡 The amortization regime could increase the amount of tax owed at the time of sale, as previously deducted amortizations are reintegrated into the taxable base.
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Your choice of tax regime (Micro-BIC or BIC Real) directly affects how you declare your rental income.
📌 ⚠️ Important: If you plan to switch between Micro-BIC and BIC Real for 2025 income, you must send an option change request before May 31, 2025.
In 2025, some CFE exemptions are available for LMNP and LMP owners. For example, LMNP investors who do not have a dedicated business space or who operate in specific geographic zones may qualify for partial or full exemption.
LMNP and LMP owners can also benefit from tax credits or deductions on:
To optimize your taxation in 2025, it’s crucial to plan your tax filings from the beginning of the year. Keeping a detailed schedule of key dates and required actions will help you avoid missed deadlines and potential penalties.
💡 Good news for late filers: Even after the May 18, 2025 deadline, you can still correct your tax declaration between July 31, 2025, and December 4, 2025.
Tax mistakes are common and can result in significant penalties.
To avoid errors:
📅 Need help with your 2025 tax filings? Book a free consultation with a Qlower expert now!
In 2025, it is essential for LMNP and LMP owners to track tax deadlines closely, understand potential exemptions, and prepare administrative filings properly. By optimizing tax declarations and leveraging available tax credits and exemptions, you can significantly reduce your tax burden and increase profitability.
📌 For expert guidance, check out Qlower’s dedicated LMNP Accounting Services page to receive tailored advice on optimizing your tax situation.
📅 Maximize Your Tax Benefits in 2025: Download Your Free LMNP/LMP Tax Calendar Now!
The 2025 LMNP tax calendar includes important deadlines for declaring rental income, changing your accountant, switching from the micro-BIC to the real tax regime, paying the CFE, and other administrative procedures specific to Non-Professional Furnished Rental (LMNP) landlords. Download our tax calendar now!
Exemptions from filing a tax return under LMNP may be possible depending on rental income and activity levels. Check local eligibility criteria to determine your rights.
To be eligible for the real tax regime, your rental income must exceed the micro-BIC thresholds. You must also opt for this regime when filing your declaration. Under the real tax regime, you can deduct expenses and amortizations to reduce your taxable income.
A SIRET number is mandatory as soon as you start a furnished rental activity (LMNP/LMP) or create an SCI. It is also required when switching from the Micro-BIC to the Real tax regime or if you become a Professional Furnished Rental (LMP) landlord. This registration, done through the Commercial Court Registry (Greffe du Tribunal de Commerce) or the Trade and Companies Register (RCS), ensures compliance with tax regulations and allows you to benefit from the appropriate tax regime.
Date limite pour obtenir un numéro de SIRET : 15 jours via un courrier après sa déclaration de début d’activité. Besoin d’aide ? Nos experts sont à votre disposition !
You can change accountants at any time, but the ideal period is usually at the end of the fiscal year or before the start of a new one. For a smooth transition, it is recommended to plan ahead and respect the notice period stated in your contract.
Date limite pour changer de comptable : 3 mois avant la clôture de l’exercice comptable
The deadline to switch from the Micro-BIC regime to the Real tax regime is now set for May 31 of the current fiscal year.
To make the right decisions, it is highly recommended to seek guidance from a real estate tax expert. Say goodbye to the headache of taxation and focus on optimizing your personal and financial situation.
Qlower is here to guide you according to your specific needs! Don’t hesitate to book an appointment with one of our experts for personalized advice!
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