toughening in sight for the tax regime of these rentals

Airbnb rentals are in the sights of parliamentarians. This weekend the senators attacked the tax loophole of these furnished tourist accommodations.

It was during the debate on the budget, Saturday November 25 in the evening. The Senate retained an amendment from Max Brisson, elected LR of Biarritz which reduces the reduction from which these rentals benefit. Today, classified tourist properties offered for rental, via platforms such as Airbnb, benefit from a very advantageous tax system: 71% reduction on rents collected with Airbnb, compared to 50% for classic furnished accommodation and only 30% for classic empty rentals.

Suffice to say that this pushes owners to prefer to rent their properties on these platforms, by the night or by the week at higher rates than traditional rental, by the month, or by the year. It is so attractive that there are almost 800,000 homes rented via these platforms, three times more than in 2016. This meteoric progression is destabilizing the real estate market, particularly in so-called tense areas, where there is little housing available. , as in tourist resorts, this creates tensions, because the inhabitants are no longer able to find accommodation.

The senators simply aligned the Airbnb tax regime with that of normal rentals with a 30% reduction in tense areas, adding a limit: not to exceed 15,000 euros in revenue. And in rural areas the senators have also maintained an exceptional regime, but with a slightly higher reduction rate.

But this proposal will not remain as it is in the final text because the government finds it far too radical. Certainly, the executive also wants to review the tax regime for these Airbnb rentals, because he sees that in certain areas, it is no longer tenable, but he is working on a more flexible proposal. There will be differences depending on the areas and properties, but overall the tax reduction would be around 50% with a fairly high ceiling, but around 70,000 euros of income.

Possible changes from 2024

For the executive, these Airbnb rentals should not be restricted too harshly because in certain regions they boost tourism. About ten days ago, the executive launched a parliamentary mission on the taxation of these rentals, the conclusions of which must be delivered at the beginning of next year. In the meantime, the government plans to reintroduce an amendment in the budget, when it returns to the Assembly and as this text will undoubtedly be adopted via 49.3, we are almost sure that, from next year, renting your property in Airbnb will, in any case, be a little less interesting for owners than today.