micro-BIC

Micro-BIC Regime for Furnished Rentals: Understanding the 2025 Income Tax Thresholds

For the 2025 tax year, furnished rental income must not exceed €15,000 (unclassified) or €77,700 (classified/B&B) for two consecutive years to benefit from the micro-BIC regime. Exceeding these limits triggers automatic transition to the 'régime réel'. The 2026 threshold for classified rentals is €83,600.