Concierge service fees: what can you deduct under LMNP and LMP?

Using a concierge service has a cost, and the question always comes up: does that cost show up in your taxes? The answer depends on a single choice, your tax regime. Here is what the official texts say, with a worked example.

The principle: it all depends on the regime

Income from furnished rentals is taxed as BIC. You fall under either the micro-BIC (a flat-rate allowance), or the actual regime (you deduct your actual expenses). Using a concierge service does not change your LMNP or LMP status, which depends on your revenue. It changes what you can deduct, depending on the regime you are under.

Under micro-BIC: no deductible expenses

Under micro-BIC, the tax authorities apply a flat-rate allowance to your revenue and no expenses are deductible: neither the concierge service's commission nor the cleaning. For 2026 income, according to service-public.gouv.fr:

• furnished tourist accommodation unclassified: 30% allowance, up to €15,000 of revenue;
• furnished tourist accommodation classified or bed and breakfast: 50% allowance, up to €83,600 of revenue.

These thresholds are revalued from one year to the next. Above them, the actual regime applies in principle (a tolerance exists in case of a one-off overrun, see the official guide).

Under the actual regime: concierge service fees

Under the actual regime, you can deduct expenses actually incurred in the interest of the business, provided you can justify them. Concierge service fees are in principle among these expenses: commission, cleaning, linen, guest welcome, as long as they are invoiced, justified and correspond to real services. Other expenses can be added: property tax, insurance, loan interest, water, electricity, internet, maintenance.

A worked example

Fictional example, for illustration: an unclassified furnished tourist accommodation that takes in 12 000 € of revenue over the year.

• Under micro-BIC: 30% allowance (€3,600), hence a taxable income of 8 400 €.
• Under the actual regime, with €3,600 of concierge and cleaning fees, €2,400 of other expenses (property tax, insurance, energy, internet, maintenance), for a total of €6,000: taxable income of 6 000 €.

The difference comes from all the expenses together, not from the concierge service alone. Your figures will be different: redo the calculation with your own amounts.

How to opt for the actual regime

You can opt for the actual regime even below the micro-BIC thresholds. According to service-public.gouv.fr, the option must be made before the deadline for filing the income tax return and is renewed automatically each year unless you withdraw. The actual regime is declared using form 2031-SD, the result of which is carried over to the 2042 C-PRO income tax return.

And for LMP?

The same deduction rules apply: concierge service fees reduce your profit. Two differences: the activity may give rise to social security contributions (the official guide cites the threshold of €23,000 of revenue), and a loss can be offset against your overall income, whereas under LMNP it can only be offset against your non-professional furnished rental income of the year and the following ten years. Our article on LMNP and LMP details the thresholds.

What we provide

Serenza is a service provider, not a tax adviser. Here is what we do to make your accounting easier: itemised invoices by service (cleaning, linen, commission) and a monthly report with figures. To find out which regime suits you, have your situation checked by a chartered accountant or with your business tax office (service des impôts des entreprises).

Sources

• service-public.gouv.fr: micro-BIC regime and actual regime for furnished rentals.
• BOFiP, BOI-BIC-CHG-10: official tax doctrine on deductible expenses.