Guide · Location meublée
Classifying your tourist let: the procedure and the calculation
Since the reform, classification raises the micro-BIC allowance from 30 to 50 % and the threshold from 15,000 to 77,700 euros. Procedure, criteria, timing and whether it pays.
Classifying a furnished tourist let was long a matter of shop window: stars on a listing, one more argument against the competition. Since the act of 19 November 2024, it has become a line in the accounts. An unclassified property sees its micro-BIC allowance fall to 30 % and its receipts threshold to 15,000 euros; a classified one keeps 50 % and 77,700 euros. Between the two, the gap runs into thousands of euros a year.
This guide gives the procedure, the criteria and the calculation. It complements our reference page on furnished letting and LMNP status.
What classification is worth, in figures
Take a flat let seasonally that collects 28,000 euros of annual receipts.
| Unclassified | Classified | |
|---|---|---|
| Micro-BIC threshold | 15,000 euros, so exceeded | 77,700 euros, so available |
| Applicable regime | Actual regime compulsory, with accounts | Micro-BIC possible, with no accounts |
| Flat-rate allowance | 30 %, but unavailable here | 50 %, so 14,000 euros |
| Taxable base under micro-BIC | Not applicable | 14,000 euros |
Classification does not only change a rate: it reopens access to a regime. Below the threshold, it raises the allowance from 30 to 50 %, so on 12,000 euros of receipts a taxable base falling from 8,400 to 6,000 euros. Above the 15,000 euro threshold, it simply avoids the forced switch to the actual regime, with its accounting and its fees.
That does not mean classification always wins. On a property financed by a loan or just renovated, the actual regime often erases more than a 50 % allowance thanks to interest and depreciation, and classification becomes a commercial rather than a tax argument. Our guide on depreciation and its clawback on resale gives the other half of the reasoning.
The procedure, step by step
- Choose an accredited body. Classification is granted by an accredited assessment body, which you select freely and which charges for its service. It is neither the town hall nor the tourist office.
- Prepare the property against the grid. The criteria cover equipment, floor area, condition, accessibility, guest information and service. Many are optional and offset one another: you do not have to meet them all.
- Request the visit. It is scheduled at your convenience, lasts one to two hours, and can take place in your absence if an authorised person opens the property.
- Receive the report and the decision. The body has a deadline to produce the visit report, and the classification decision follows. You may decline it if the number of stars does not suit you.
- Declare the classification at the town hall. Classification adds to your tourist-let declaration, it does not replace it.
- Carry it over to your listings and your tax return. It is what opens the 50 % allowance, and it lasts five years.
What the inspector actually looks at
Contrary to what people imagine, the grid does not reward luxury but consistency. A simple, well-equipped studio obtains one or two stars more easily than a large, poorly maintained flat. The points that come up most often in reports are concrete.
- Bedding and its condition, the linen provided, the number of genuinely usable sleeping places relative to the floor area.
- Kitchen equipment, measured against the statutory furnished-let list and then beyond: dishwasher, washing machine, oven, coffee maker.
- Guest information: welcome booklet, safety instructions, display of rates, contact details for someone reachable.
- Upkeep and cleanliness at the time of the visit, which weigh more heavily than decoration.
- Accessibility and safety: smoke detector, extinguisher where applicable, lighting of circulation areas.
What it does not replace
Classification does not authorise you to let. That right depends on the municipality, and the act of 19 November 2024 gave it new powers: quotas of authorisations, compensation, reduction to ninety days of the letting of a primary residence, areas reserved for housing. A classified let in a municipality that refuses the change of use remains barred from seasonal letting.
The order of operations is therefore always the same: check the municipality’s rules, then declare the let, then consider classification. Our guide on tourist lets and their obligations covers that first step.
What we do
For an owner living abroad, classification runs into a material detail: someone has to open the property to the inspector and answer questions. Your dedicated concierge handles that, prepares the property against the grid beforehand, completes missing equipment and attends the visit. The tax side belongs to the partner accountant we direct you to: they compare the regimes on your figures and exercise the option.
To set out the calculation before the first season, the complimentary personal study is the starting point.
Frequently asked questions
Is one star enough to qualify for the favourable regime?
Yes. The tax regime for classified tourist lets does not distinguish by number of stars: from the first one, the micro-BIC allowance returns to 50 % and the receipts threshold to 77,700 euros. Aiming for five stars is a commercial choice, not a tax constraint, and many decent properties obtain one or two stars without works.
Who carries out the classification visit?
A body accredited by the French accreditation committee, which you choose and pay. It sends an inspector who applies a grid of criteria covering equipment, floor area, accessibility, cleanliness and service. The visit lasts one to two hours and does not require your presence: an authorised person can open up and accompany, which your dedicated concierge does if you live abroad.
Does classification exempt you from declaring at the town hall?
No, these are two distinct steps that do not replace each other. The declaration at the town hall, and where applicable the change-of-use authorisation, fall under planning law and govern the right to let. Classification concerns tourist quality and governs the tax regime. A let can be classified and prohibited, or authorised and unclassified.