The non-professional furnished landlord status can reduce the tax on your rental income. In new-build property, you rent a home that meets current standards and is ready to let. JL HOME compares eligible schemes and checks your situation with you.
The JL HOME selection
LMNP
Selection based on information from the developer. The scheme's conditions and the applicable price should be checked for your project.
One example property available per development. Open a listing to see the unit shown and its price conditions.
Residence image · non-contractualManaged residence investment: the home is let to an operator. Options for personal occupation depend on the lease, to be checked before purchase.
Expected delivery Q3 2027
Image of the forthcoming residenceExpected delivery Q4 2029
Residence image · non-contractualPrice subject to access conditions, to be checked with your adviser.
PTZ possibly available for this property: main residence, subject to income conditions, first-time buyer status and bank approval.
Expected delivery Q4 2028
Residence image · non-contractualPrice subject to access conditions, to be checked with your adviser.
PTZ possibly available for this property: main residence, subject to income conditions, first-time buyer status and bank approval.
Expected delivery Q1 2029
*Offer Bouygues Immobilier, subject to conditions and availability of the homes concerned.
Residence image · non-contractualPTZ possibly available for this property: main residence, subject to income conditions, first-time buyer status and bank approval.
Expected delivery Q3 2029
Image of the forthcoming residenceExpected delivery Q3 2028
In brief
The LMNP (non-professional furnished landlord) is the status of the furnished letting carried on in a non-professional capacity. Rental income is taxed at micro-BIC (allowance of 50 % up to 83 600 € of receipts for 2026 income) or under real regime. The status remains non-professional as long as the household's rental income does not exceed 23 000 € per year, or that they remain below the household's other earned income.
Your strengths
You let a home built to the latest standards (RE2020), with manufacturer's warranties and no works required. It is an asset for attracting and keeping tenants.
Furnished letting relies on a clear framework (furnished lease, basic furnishings). An adviser will point you to programmes suited to letting.
The LMNP status can reduce the tax on your rental income, through the micro-BIC allowance or the deduction of costs under the real-expenses regime. The result depends on your situation.
Understand
Two ways of being taxed on your furnished rental income. The most advantageous choice depends on your situation: an adviser will check it with you.
| Criterion | Micro-BIC | Real-expenses regime |
|---|---|---|
| Revenue ceiling | Up to 83 600 €/year | No specific ceiling |
| Principle | Flat-rate allowance of 50 % | Deduction of actual charges + depreciation |
| Accounting | None (simplified declaration) | Accounting required |
| Who it's for | Simple approach, low charges | High charges, optimisation sought |
Thresholds applicable to 2026 income. The most favourable scheme depends on your situation: no gain is guaranteed, and nothing is calculated here without a personalised study.
Good to know
The status remains non-professional as long as the household's rental income remains below 23 000 € per year, or below the household's other earned income. Beyond that, the regime changes.
A VAT recovery may exist only subject to conditions, for a home in a serviced residence with para-hotel services. It is not never automatic : to be considered case by case with an adviser.
The JL HOME catalogue
JL HOME catalogue data (new programmes available). Observed median price: 202 000 €.
Unit types
Properties eligible for LMNP are mainly small units, which tenants look for.
City by city
New-build programmes eligible for LMNP, town by town. Click to see the new homes available.
Find out more
Why JL HOME
We do not sell financial products: we compare 2 518 eligible new-build developments under LMNP, and an adviser checks your situation before any commitment, then supports you through to signing. Our fees are paid by the developer.
Where to invest
Towns from our catalogue, ranked by number of developments available. Explore them one by one.
Frequently asked questions
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