Free, no card required

Your LMNP return under the régime réel,prepared in one evening

You enter the year's rents and expenses. bail.immo works out the depreciation, assembles forms 2031 and 2033, then hands you every figure to type into your espace professionnel on impots.gouv.fr.

Start my returnA landlord account is enough, created in a minute.Try the public simulatorNo account: micro-BIC and régime réel compared over several years.

What you can expect from it

Nothing to pay

The helper is free: no trial period, no card to register, no paywall when you add a second property.

Figures ready to type

Every computed amount is tied to the box that expects it, in the order the tax website asks for them.

Nine tax years replayed

The engine was checked against nine years of returns that were actually filed before it opened to the public.

You remain the filer

Nothing is sent to the tax office on your behalf: you keep control of what is filed and when.

Who this helper is for

The helper targets one situation: long-term furnished renting outside the professional regime, filed under the régime réel simplifié, or the hesitation between the two regimes.

You are in the right place if

  • You rent out one or more furnished homes on long-term leases and fall under the régime réel simplifié.
  • You are still on the micro-BIC and want to price what switching to the réel would change.
  • You are taking over an activity already filed and have last year's return at hand.
  • You sold a property during the year and want an order of magnitude for the capital gain.

What the helper does not handle

  • Professional furnished renting (LMP): thresholds, social contributions and loss relief follow different rules there.
  • EDI transmission: no file is sent to the tax office, the final entry is yours to make.
  • An accountant's sign-off or membership of an approved management body.
  • VAT, para-hotel services and structures held through a company.

How it works

Three screens, in this order. The first is filled in once; the other two come back every spring.

  1. Step 1

    Describe each property once

    Date first rented out, price paid, land share, furniture, capitalised works. These set the depreciation schedule and carry over unchanged in later years.

  2. Step 2

    Enter the year's amounts

    Rents received, service charges, insurance, property tax, CFE, loan interest and insurance, fees. A label and an amount are enough: the accounting classification is done for you.

  3. Step 3

    Generate the statements and copy the boxes

    The computation runs, the tables appear, and a summary tells you which amount goes into which box, from 2033-A through to the 2042-C-PRO. You then type them in at your own pace.

Coming from another tool or from an accountant

An opening-position screen rebuilds where you stand: values already depreciated, depreciation held back, losses still to be offset. All three are read off the return filed last year; without them the history would restart from zero and you would lose what had been carried forward.

Micro-BIC or régime réel: what is at stake

The micro-BIC applies a flat allowance to your receipts. The réel deducts your actual expenses and the wear on the property. The second requires a set of statements, the first does not: the tax gap is therefore not the only criterion.

The micro-BIC

You declare gross receipts, the allowance is removed automatically, and the balance is added to your other income. Nothing else is deductible. It is the simplest regime, and the costliest as soon as your expenses and depreciation exceed the allowance.

The régime réel simplifié

You deduct the year's expenses, then the depreciation of the building, the furniture and the works. Taxable income is often nil for several years. In exchange, a set of statements has to be filed every spring.

Thresholds used for 2026 income

Long-term furnished renting
€83,600
Micro-BIC receipts ceiling, with a 50% allowance.
Classified tourist rentals and bed and breakfast
€83,600
Same ceiling, and a 50% allowance too.
Unclassified tourist rentals
€15,000
A far lower ceiling, with the allowance cut to 30%.

These figures come from the 2026 finance act and cover the 2026 to 2028 period. Going over the ceiling in a single year does not push you onto the régime réel: micro-BIC stops applying once the receipts of both previous years have exceeded it.

Compare the two regimesThe simulator is public: no account, nothing stored, the computation stays in your browser.

What you walk away with

Everything comes out of the same figures, in a single pass.

Forms 2033-A to 2033-D

Simplified balance sheet, income statement, fixed assets and depreciation, loss tracking: all four tables, filled in.

Form 2031

The result of the activity and its breakdown, as they will be typed into your espace professionnel.

The 2042-C-PRO boxes

The amount to report, the box waiting for it, and the reminder that every cerfa code must be checked against the official form for that year.

A PDF to archive

The whole set of statements in a single document, to keep alongside the supporting papers for the year.

A live Excel workbook

The same tables with their formulas: change an amount and you see straight away what it moves.

Deferred depreciation tracking

The slice of depreciation that article 39 C of the tax code prevents you from deducting is set aside, then taken back as soon as a profit allows it.

A multi-year projection

Cumulative tax under both regimes, year after year, so you can see when the réel takes the lead.

A capital-gain estimate

If you sell, an order of magnitude that accounts for the add-back of deducted depreciation introduced by the 2025 finance act.

The cerfa box codes shown are indicative: check them against the official form for the year concerned before reporting anything.

Deadlines, to be checked every year

Three appointments set the rhythm of a furnished-rental year. Their dates move from one year to the next: the calendar published on impots.gouv.fr is what counts.

The statements, around mid-May

The baseline deadline falls on the second working day after 1 May, with the extension usually granted to online filings.

The income tax return, in waves

The 2042-C-PRO follows your personal return, whose deadline depends on the département you live in.

The CFE, at the end of the year

The business property tax is due in December; the notice is not posted, it is consulted in the espace professionnel.

Treat these as rough markers and confirm them on the official website before each filing season.

How these figures were checked

A tax tool is only worth what it was put through before being opened up.

Nine years replayed

Nine already-filed years were recomputed by the engine, then compared line by line with the original returns. The tolerance was one euro per line.

Box codes corroborated

The mapping between amounts and boxes was re-read from returns that were actually accepted, not from an instruction leaflet alone.

A readable specification

The rules for each year, their sources and their limits are written down in the engine specification, published with the code.

What we do not promise

  • The result is indicative and is not tax advice. Check it against official sources or a professional before filing.
  • The capital gain shown is an estimate: the final computation belongs to the notaire handling the sale.
  • Mixed situations, preferential regimes and company-held property fall outside the scope covered.
  • Filing, its date and its accuracy remain your responsibility.

Frequently asked questions

Do I need an accountant to file under the régime réel?

No, the law does not require one for non-professional furnished landlords, and many landlords file their own statements. A professional is still worth it for mixed situations, split ownership, company holdings or an audit: the helper does not replace one, it spares you the data entry and the repetitive arithmetic.

Is it really free?

Yes. No card is asked for, nothing is charged when the statements are generated, and the number of properties is not capped by a paid tier. The landlord account only exists so your data is there again next year.

I filed elsewhere in previous years, can I switch?

Yes, and that is the most common case. The opening-position screen expects three items from your last return: the value of the fixed assets with the depreciation already taken, the depreciation held back, and the losses still to be offset. Once entered, the history carries on unbroken.

Which 2042-C-PRO boxes do I have to fill in?

It depends on the sign of your result and on your situation: profit or loss, member or not of an approved body. The summary shows the amount and the box expected in your case, in the order they are entered. Each code still has to be checked against the official form for the year before you validate.

What is the article 39 C rule?

Depreciation deducted in a year cannot exceed the rent less the property's other expenses: it therefore never creates a loss. The undeducted slice is not lost, it is set aside and becomes deductible again in years where the result allows it. The helper keeps that counter property by property.

What if I rent out several homes?

Each property has its own record, depreciation schedule and expenses, but the activity stays single: one set of statements is produced, with the results aggregated. Adding a home along the way does not disturb the years already computed.

I sold a property this year, what happens?

The disposal is taken into account in the statements, and an estimator gives you an order of magnitude for the capital gain, including the add-back of deducted depreciation introduced by the 2025 finance act. That figure is for planning: the final computation is done by the notaire at the time of sale.

What are the deadlines?

The statements are filed in spring, around mid-May, and the 2042-C-PRO follows your income tax return, whose deadline depends on your département. These dates change every year: the only reference to keep is the calendar published on impots.gouv.fr.

What happens to my data?

It stays in your account, is neither sold nor sent to the tax office, and you can delete it. The public simulator computes in your browser and stores nothing at all.

Why are the statements not sent straight to the tax office?

Transmission goes through an EDI channel reserved for approved partners, with obligations of its own. We chose not to take it: the helper produces the figures, you type them into your espace professionnel, and you keep control of what is filed in your name.

Going further

Two longer pieces, written for situations the helper runs into often.

Tourist rentals: the 2026 tax rules

Ceilings, allowances and trade-offs for short-term renting, classified or not.

Read the guide

Switching from unfurnished to furnished during a lease

What the change means for the running lease, and from when the furnished-rental rules apply.

Read the answer

All bail.immo guides

Leases, clauses, charges, notice: the full library, kept up to date with the law.

Open the guides

bail.immo is neither an accountancy firm nor a tax adviser. The figures shown are indicative and responsibility for filing is yours.

Free LMNP filing helper: forms 2031, 2033 and 2042-C-PRO