Furnished or unfurnished let in France: which to choose?
Updated 10 October 2026 · By the Loyski team
Furnished (meublé) or unfurnished (vide): the choice changes the lease length, the deposit, the notice period and above all the tax. Unfurnished gives stability; furnished usually earns more and is taxed more gently, but takes more management. Here's the point-by-point comparison.
The comparison in one table
| Unfurnished (vide) | Furnished (meublé) | |
|---|---|---|
| Lease length | 3 years (6 if the landlord is a company) | 1 year, or 9 months for a student |
| Security deposit | 1 month's rent excluding charges at most | 2 months at most |
| Tenant's notice | 3 months, 1 month in some cases | 1 month |
| Landlord's notice | 6 months before the lease ends | 3 months before the lease ends |
| Charges | Monthly advance with yearly reconciliation | Advance or flat rate (forfait) |
| How rent is taxed | Property income (revenus fonciers) | Business income (BIC) |
| Simplified regime | Micro-foncier: 30% allowance, up to €15,000 of rent | Micro-BIC: 50% allowance, up to €77,700 of receipts in 2025 (€83,600 in 2026) |
| Réel regime | Deduct actual costs and loan interest | Deduct actual costs and depreciate the property and furniture |
In both cases, for a main residence, the lease follows a standard contract, rent is reviewed with the IRL index if the lease says so, and the rules on the inventory, the rent receipt and the energy rating (DPE) are the same.
What a furnished home must contain
A home is furnished if it is "decent and equipped with furniture in sufficient number and quality to allow the tenant to sleep, eat and live there properly" (article 25-4 of the 1989 law). Decree no. 2015-981 of 31 July 2015 sets the minimum list:
- bedding with a duvet or blanket;
- shutters or blackout curtains in bedrooms;
- a hob;
- an oven or microwave;
- a fridge with a freezer, or at least a compartment at −6 °C;
- crockery for meals;
- kitchen utensils;
- a table and seats;
- storage shelves;
- light fittings;
- cleaning equipment suited to the home.
If an item is missing, the tenant can ask for the lease to be reclassified as unfurnished, with its rules (three-year lease, one-month deposit). A detailed inventory of the furniture must be attached to the état des lieux.
Tax: where it's really decided
Unfurnished: property income
Up to €15,000 of rent a year, micro-foncier applies: you're taxed on 70% of the rent. Under the réel regime, you deduct actual costs (loan interest, works, property tax, insurance, management costs) and a deficit can be set against your overall income within limits. Details in our guide to declaring rental income in France.
Furnished: BIC and LMNP status
Under micro-BIC, the allowance is 50% for a long-term furnished let, as long as receipts don't exceed €77,700 (2025 income) or €83,600 (2026 income). Under the réel regime, you deduct costs and depreciate the property and furniture, which often cuts the tax to very little for years. In return, the bookkeeping is heavier (an accountant is advisable), and since 2025 the depreciation deducted is added back when working out the capital gain on resale.
Example: €9,600 of rent a year. Unfurnished under micro-foncier, you're taxed on €6,720. Furnished under micro-BIC, on €4,800.
If you live outside France, French rental income is still taxed in France; check the tax treaty with your country of residence.
Which should you choose?
- Unfurnished if you want tenants who stay a long time (families, larger homes), little management and no furniture to maintain.
- Furnished for small city flats, students and young professionals, and if you want the benefit of depreciation. Expect more turnover, so more inventories and re-lets.
The choice isn't final: you can change with each new tenant.
Furnished or not, the management is the same
In Loyski, you simply say whether the property is let furnished or unfurnished: the maximum deposit, flat-rate or advance charges, receipts and IRL rent reviews follow. The micro-foncier vs réel simulator covers unfurnished lets.
Rent tracked, receipts sent, IRL rent increases and charges at the right time. Free for one property.
Frequently asked questions
What's the difference between a furnished and an unfurnished let in France?
A furnished home is let with the furniture and equipment listed in the decree of 31 July 2015, so the tenant can live there straight away. The rules then change: a one-year lease instead of three, a deposit of two months instead of one, one month's notice for the tenant, and rent taxed as business income (BIC) instead of property income (revenus fonciers).
Is furnished letting more profitable?
Often, because rent is generally higher and the tax regime is kinder (50% allowance under micro-BIC, depreciation under the réel regime). In return, you have to buy and replace furniture, and tenants stay for shorter periods, which raises the risk of empty months.
What furniture is compulsory in a French furnished let?
Eleven items: bedding with a duvet or blanket, shutters or blackout curtains in bedrooms, hob, oven or microwave, fridge with a freezer or a compartment at −6 °C, crockery, kitchen utensils, table and seats, storage shelves, light fittings, cleaning equipment.
Can I switch from unfurnished to furnished?
Not during a lease without the tenant's agreement. In practice, the switch happens when a new tenant moves in, with a new lease.
What is LMNP status?
Loueur en meublé non professionnel (non-professional furnished landlord): the tax status of a landlord whose furnished rental income is no more than €23,000 a year or stays below their other earned income. The rent is taxed as BIC.
Sources
- French law no. 89-462 of 6 July 1989, titles I (unfurnished) and I bis (furnished) (Légifrance)
- Service-public.fr: drafting a residential lease
- French Ministry of the Economy: long-term furnished lets, which income to declare
- Service-public.fr: rental income (unfurnished lets)
This guide gives general information about French law, accurate on its publication date. It doesn't replace personal legal or tax advice: if in doubt, the ADIL of the département where the property is located advises landlords and tenants for free.