You own an apartment in Le Gosier, a villa in Sainte-Anne or a gîte in Deshaies, and you rent it furnished to holidaymakers: you are almost certainly affected by the LMNP status in Guadeloupe. By far the most widely used regime among the archipelago’s short-term landlords, it is flexible, inexpensive and very tax-friendly — especially once you understand the few quirks specific to the French overseas departments (DOM). Based in Guadeloupe and supporting owners across both Grande-Terre and Basse-Terre, we see the same hesitations every year: micro-BIC or the actual-cost regime? Should you have your property officially rated? And how does depreciation actually work? This guide answers it all, backed by local 2026 figures.
The LMNP status in Guadeloupe: what it really means
The LMNP status (Loueur en Meublé Non Professionnel — non-professional furnished landlord) applies as soon as you rent out a furnished property (bed, fitted kitchen, crockery, proper bedding: the list of mandatory equipment is set by decree) and you do not cross into professional status. Since Guadeloupe is a full-fledged French department, this overseas LMNP status works exactly as it does in mainland France: there is no separate “Guadeloupean LMNP,” just the national LMNP, plus a few overseas (DOM) bonuses.
You remain non-professional as long as you meet one of these two conditions:
- your household’s furnished rental income is below €23,000 per year, or
- it stays below the household’s other earned income (salaries, pensions, other BIC income).
Beyond that, you become a Professional Furnished Landlord (LMP), with different tax and social-security rules. In practice, the vast majority of owners we manage in Guadeloupe are and remain LMNP. Your rents are then taxed under the category of Industrial and Commercial Profits (BIC), rather than as property income: it is precisely this difference that opens the door to depreciation.
The first, unavoidable step: register your activity on the INPI one-stop portal to obtain a SIRET number. Without it, you cannot declare your income correctly. It’s free and takes a few days.
Micro-BIC or actual-cost regime: the choice that changes your tax bill
The whole question of furnished rental taxation in Guadeloupe comes down to this choice. Two regimes coexist.
Micro-BIC: simplicity, with a threshold trap
The DOM micro-BIC applies a flat-rate allowance to your gross income, with no bookkeeping whatsoever. You declare the total received, the tax authority deducts the allowance, and you are taxed on the rest. The 2026 ceilings and rates:
- Classified tourist accommodation (a property that has been awarded stars): a 50% allowance, up to €77,700 in annual income.
- Unclassified tourist accommodation: a 30% allowance, capped at €15,000 in income.
The difference is huge. Picture a two-bedroom flat in Le Gosier earning €22,000 in rent over the year. Unclassified, it exceeds the €15,000 cap and switches automatically to the actual-cost regime. Classified, it stays under micro-BIC and is taxed on only €11,000 (€22,000 − 50%). The tourist accommodation rating costs €150 to €250 (an inspection by an approved body), remains valid for 5 years, and pays for itself in the very first season. For a Sainte-Anne villa or a Deshaies gîte that performs well, not being rated amounts to voluntarily paying a tax penalty.
The actual-cost regime: deduct and depreciate
Under the actual-cost regime, you forget the flat-rate allowance and deduct your real expenses: loan interest, owner’s (PNO) insurance, concierge fees, property tax, pool maintenance, common-area electricity, accountant — and above all the depreciation of the property and furnishings. It means more paperwork, but it is often dramatically more advantageous once income rises.
A simple rule we give our owners: below €15,000 in income, classified micro-BIC is unbeatable for simplicity; above €30,000, the actual-cost regime almost always wins. Between the two, it’s a matter of calculation, and a specialist chartered accountant (budget €900 to €1,500/year in Guadeloupe) settles it with a single simulation.
Furnished-rental depreciation in Guadeloupe: the actual-cost regime’s tax weapon
This is the real lever, and the one that travellers and first-time owners alike misunderstand. Furnished-rental depreciation in Guadeloupe means deducting a fraction of your property’s value each year, as if it were wearing out on paper — even though it often gains value on the market.
In practice, you split it out:
- the building (excluding the land value, which cannot be depreciated) over 25 to 40 years depending on components;
- the furniture and appliances (beds, sofas, air conditioning, kitchen) over 5 to 10 years;
- major works and fit-out over their own useful life.
Let’s take a realistic local example. You buy a furnished apartment near the beach in Sainte-Anne for €280,000, of which €230,000 is the building after deducting the land, and you furnish it for €20,000. The combined annual depreciation runs around €9,000 to €11,000. If this property generates €24,000 in income and €6,000 in deductible expenses, the taxable result after depreciation can fall to zero, or even into a carry-forward loss. The upshot: for often 8 to 12 years, your rents generate almost no tax at all. Depreciation is not lost if it exceeds the profit: the unused portion carries forward with no time limit.
This is why many owners of a Saint-François villa or a credit-financed Le Gosier apartment choose the actual-cost regime: between deductible loan interest and depreciation, taxation is neutralised for as long as the loan runs.
The overseas (DOM) perks working in your favour
Beyond the national LMNP, Guadeloupe adds some very real advantages.
- The 30% income-tax reduction: a taxpayer resident in Guadeloupe benefits from a 30% reduction on their income tax (capped at €2,450). Your furnished rents, folded into your overall income, therefore enjoy a tax bill lightened by the same proportion.
- Octroi de mer and reduced VAT: when buying your furniture and appliances, you pay the octroi de mer (overseas dock dues) but often a reduced VAT rate (8.5% instead of 20%); under the actual-cost regime, all these furnishing costs feed into your depreciable base.
- Overseas investment schemes: for a new-build property intended for rental, certain DOM tax-relief mechanisms can be combined with the project, under strict conditions. To be studied with an adviser, never improvised.
One often-forgotten point to watch: the CFE (Cotisation Foncière des Entreprises — the local business property levy). The LMNP is in principle liable for it from its second year of activity, with a minimum base set by the municipality (often €200 to €600/year depending on income). Budget for it — it catches new landlords off guard.
Declaring, rating, optimising: the right order of things
Before the first booking, a furnished landlord’s typical path in Guadeloupe looks like this:
- Register the furnished rental with the town hall of the municipality (Cerfa form no. 14004, or a 13-character registration number in towns that have activated the online service).
- Obtain the SIRET on the INPI portal.
- Have the property officially rated if the targeted income exceeds €15,000.
- Choose your tax regime (micro-BIC or actual-cost) by simulating both.
- Collect and remit the tourist tax to the agglomeration community.
This tax and administrative logistics is exactly what we handle day to day. Discover the whole destination in our complete guide to Guadeloupe, see how our properties are marketed directly through our Guadeloupe rentals catalogue, and if you rent out or wish to rent out your property, our owners page details how we support you.
For the traveller, this rigour is felt: at Hostel Toucan, accommodation is booked directly, with no platform fees, with free cancellation up to 7 days before arrival and WhatsApp assistance 7 days a week, including once you’re on the ground. For the owner, you delegate check-in, cleaning, tourist tax and the calendar, and you receive a summary ready for your accountant or your micro-BIC declaration.
The best rental period remains the dry season, from December to April, when the butterfly-shaped archipelago is fully booked between the turquoise beaches of Grande-Terre and the rainforest of Basse-Terre. It is also the season when well-tuned taxation makes the difference to your net income. Tell us about your property: we’ll give you an honest estimate, based on comparable homes in your municipality.
FAQ
Is the LMNP status really identical in Guadeloupe and mainland France?
Yes. Guadeloupe is a French overseas department (DROM): the LMNP, micro-BIC and actual-cost regime apply there identically, with the same thresholds (€23,000 for non-professional status, €15,000 and €77,700 for micro-BIC). On top of that come the DOM bonuses: the 30% income-tax reduction for residents and reduced VAT on furnishings, both working in your favour.
Micro-BIC or actual-cost regime: which should I choose for my furnished rental in Guadeloupe?
Below €15,000 in annual income with a classified property, micro-BIC (50% allowance) is the simplest and often sufficient. As soon as your income exceeds €30,000 or your property is credit-financed, the actual-cost regime becomes almost always more advantageous thanks to depreciation and interest deduction. Between the two, an accounting simulation settles it in a few minutes.
How does depreciation work under the actual-cost regime?
Each year you deduct a fraction of the value of the building (excluding land), the furniture and the appliances, according to useful lives specific to each component. On a €280,000 apartment furnished for €20,000, this often represents €9,000 to €11,000 per year. This depreciation reduces, or even cancels, your taxable profit, and the unused portion carries forward with no time limit. The result: little or no tax on your rents for several years.
Should you have your property rated as tourist accommodation in Guadeloupe?
It is strongly recommended as soon as your income approaches or exceeds €15,000. The rating doubles the micro-BIC allowance (from 30% to 50%), raises the ceiling to €77,700, often reduces the flat-rate tourist tax, and improves your visibility. It costs €150 to €250, is valid for 5 years, and pays for itself in the very first rental season.
