Taxation of furnished lettings in Nice: what you will pay in 2026

Micro-BIC thresholds after the Le Meur law

Micro-BIC applies automatically below these thresholds unless you opt for the actual-expenses regime. Getting a star classification is therefore a direct tax lever.

Social charges: 18.6% on furnished lettings

The 2026 social security finance law raises CSG on investment income from 9.2% to 10.6%, i.e. 18.6% in total. Unfurnished rental income and property capital gains stay at 17.2%. According to impots.gouv, furnished lettings are subject to the 18.6% rate.

Non-residents covered by the social security of an EU, EEA country, Switzerland or the UK only pay the 7.5% solidarity levy.

Actual-expenses regime: depreciate, but mind the resale

Under the actual-expenses regime you deduct costs (interest, service charges, property tax, management, insurance) and depreciate the property and furniture, often bringing tax to zero for years. Since 15 February 2025, depreciation deducted is added back when computing the capital gain on resale (art. 150 VB CGI), with some exceptions.

On resale: capital gains

• 19% income tax plus social charges, after holding-period allowances.
• Exempt from income tax after 22 years, from social charges after 30 years.
• 2% to 6% surtax when the net gain exceeds €50,000.

Other taxes

• Property tax, and second-home council tax: Nice applies the maximum 60% surcharge according to local press, with a rate cut voted in April 2026.
• Tourist tax, collected from guests, often by the platforms.
• IFI wealth tax above €1.3 million of net French property.

And change of use?

No authorisation, no holiday rental, no rent to tax. The mobility lease is a standard furnished let (€83,600 / 50% in 2026) and needs no authorisation. To get the authorisation, we file your application for free.