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Short-Term Rentals 2026: Major Tax Increase for Unclassified Furnished Accommodations
ÔME HOUSEKEEPING
August 15, 2026 at 8:18:31 PM
The Le Meur law, effective since 2025, profoundly changes the taxation of short-term rentals, for income declared starting spring 2026. For unclassified furnished tourist accommodations, the tax allowance drops sharply from 50% to 30%, with a cap divided by more than 5 (from €77,700 to €15,000). Concretely, for an apartment generating €25,000 in rental income in the Basque Country, that's about €1,500 in additional taxes each year. Faced with this tax increase, three strategies stand out - and professional cleaning plays a key role in each of them.
Concrete financial impact
For a property generating €25,000 in annual income, the tax change represents a significant tax increase. BEFORE 2025: 50% allowance on €25,000 = €12,500 taxable. AFTER 2025: 30% allowance capped at €15,000 = €17,500 taxable (+40% of taxable base). For an owner in the 30% tax bracket, this represents €1,500 in additional tax per year.
For an owner in the 30% tax bracket, the Le Meur law represents €1,500 in additional taxes per year.
Classified furnished rentals: an exception that persists
Classified tourist accommodations (2-5 stars) also see their tax allowance reduced, but remain advantaged compared to unclassified ones: 71% allowance previously, now with a cap raised to €83,600 since 2026 (versus €77,700 previously). Unclassified: 30% allowance, €15,000 cap. Classified: 50% allowance, €83,600 cap.
Tax optimization strategies
Three strategies for coping with the tax increase: 1) Obtain furnished tourist accommodation classification (simple process, criteria including professional cleaning). 2) Optimize deductible expenses: professional cleaning fees, condominium fees, property tax. 3) Raise rates to offset costs through quality.
Conclusion
The Le Meur law requires LCD owners to reconfigure their tax and operational strategy. Owners who adapt quickly - obtaining classification, optimizing deductible expenses, differentiating through quality - will limit the impact and strengthen their position. ÔME HOUSEKEEPING is your partner for this transition: eco-friendly professional service, invoicing compliant with tax deductions, and quality that justifies premium rates in the Basque Country.
Tip
Professional cleaning by ÔME HOUSEKEEPING is doubly profitable: a deductible expense that reduces your taxable base AND a quality differentiator that justifies premium rates.