Renting out an apartment in Cayenne, a carbet in Roura or a studio facing the beach in Rémire-Montjoly can generate solid extra income. But in French Guiana, as in every French overseas department, furnished tourist rentals are subject to precise tax rules that are best mastered before you publish your first listing. Here is a practical guide, up to date for 2026, to help you understand the micro-BIC allowance, the VAT question and your reporting obligations as a seasonal host in French Guiana.
Why French Guiana changes the tax picture
French Guiana is a fully fledged French overseas department and region (DROM): the euro circulates there, French tax law applies, but certain mechanisms are adapted. Two major particularities directly concern hosts.
First, VAT does not apply in French Guiana (nor in Mayotte). This is a territorial specificity: you do not charge VAT to your travellers and you do not recover it on your purchases. This greatly simplifies management compared with mainland France or the French West Indies.
Second, several tax reductions and credits specific to the overseas territories may apply to furnished rental investment, under certain conditions. The Guianese market remains tight: Cayenne, Matoury and Kourou attract a professional clientele (the Guiana Space Centre, hospitals, government bodies) on top of dry-season tourists, from mid-July to mid-November.
Furnished rental host: LMNP or LMP?
Your furnished rental income falls under industrial and commercial profits (BIC), not property income. By default, you are a non-professional furnished rental host (LMNP).
You switch to professional furnished rental host (LMP) if the following two conditions are both met:
- your annual furnished rental receipts exceed €23,000;
- these receipts exceed the household’s other earned income.
The LMP status opens up other rules (losses deductible against total income, possible capital gains exemption), but also entails social security contributions. For the vast majority of Guianese hosts who operate one or two properties, the LMNP regime under micro-BIC is the most common and the simplest.
The micro-BIC allowance in 2026: what has changed
The micro-BIC regime applies a flat-rate allowance to your receipts: you are taxed only on the balance. Since the reform came into force, the rates clearly distinguish classified furnished rentals from non-classified ones.
Non-classified furnished tourist rental
- Allowance of 30%
- Receipts ceiling: €15,000 per year
Above this ceiling, you automatically switch to the actual-expense regime.
Classified furnished tourist rental (1 to 5 stars)
- Allowance of 50%
- Receipts ceiling: €77,700 per year
The furnished tourist rental classification (an official procedure carried out by an accredited body, valid for 5 years) therefore becomes a genuine tax lever. For a property generating €20,000 in annual receipts, moving from a 30% to a 50% allowance lowers the taxable base from €14,000 to €10,000: a far from negligible difference.
A concrete example: a classified studio in Rémire-Montjoly rented out for €18,000 over the year. With a 50% allowance, the taxable base is only €9,000. If your marginal tax bracket is 11%, the tax on this activity comes to around €990, excluding social levies.
Should you choose the actual-expense regime?
The actual-expense regime lets you deduct your real expenses (loan interest, works, insurance, management fees, co-ownership charges) and, above all, depreciate the property and the furniture. In French Guiana, where the equatorial climate quickly wears out equipment (air conditioning, outdoor furniture, bedding), real expenses can far exceed the flat-rate allowance.
The actual-expense regime becomes relevant if:
- you financed the purchase with a loan (the interest is deductible);
- you carry out substantial works or furnishing;
- your annual expenses exceed 30 to 50% of your receipts.
In return, the actual-expense regime requires heavier accounting and the almost systematic use of a chartered accountant, whose fees (often €500 to €900 per year in French Guiana) are themselves deductible.
Your reporting obligations, step by step
Declaring a furnished tourist rental in French Guiana involves several steps that should not be confused.
- Start-of-activity declaration: within 15 days of the start of the rental, on the INPI one-stop shop, to obtain a SIRET number.
- Town hall declaration: mandatory for furnished tourist rentals. Some municipalities (Cayenne, Kourou) may require registration and issue a number to display on your listings.
- Income declaration: reporting receipts on the 2042-C-PRO form under micro-BIC, or the 2031 filing under the actual-expense regime.
- Business property contribution (CFE): due each year, except for local exemptions or very low receipts.
Also bear in mind the tourist tax: several Guianese municipalities collect it. If you go through a platform, it is often deducted automatically; with direct bookings, you must remit it yourself to the municipality.
Social levies and thresholds to watch
Under LMNP at micro-BIC, your net income is subject to social levies (17.2% in mainland France, but specific rates and mechanisms apply overseas via the declaration). Watch two thresholds:
- €23,000 in receipts: above this, possible affiliation to the self-employed social security scheme for short-term rentals.
- Micro-BIC ceilings (€15,000 or €77,700): exceeding them triggers a switch to the actual-expense regime the following year.
Keep rigorous monthly track of your collections. A well-organised booking calendar, especially during the peak of the dry season and the Ariane 6 and Vega launches that fill up Kourou, prevents nasty threshold surprises at year’s end.
Maximising your net profitability in French Guiana
Beyond taxation, your margin depends on the fees you bear. Conventional platforms charge commissions of 15 to 20% that directly eat into your profitability. Favouring direct booking changes the equation.
At Hostel Toucan, a locally based concierge and seasonal rental service, we support Guianese owners across the entire chain: classification optimisation, guest management, cleaning and maintenance adapted to the equatorial climate. Direct booking is done with no platform fees, with free cancellation up to 7 days before arrival and WhatsApp assistance 7 days a week. Discover our dedicated offer for owners and our accommodation in French Guiana.
A few good practices to optimise:
- Have your property classified to aim for the 50% allowance and reassure travellers.
- Keep all your invoices (works, furniture, energy): essential if you opt for the actual-expense regime.
- Target the dry season (mid-July to mid-November), the best tourist period, to smooth out your receipts.
- Diversify your clientele: space tourism in Kourou, visitors to the Salvation Islands and the Kaw marshes, but also professional travel all year round.
To prepare your travellers’ experience and recommend the must-sees (the Guiana Space Centre, the Maroni River by pirogue, Awala-Yalimapo), check out our complete guide to French Guiana.
In summary
The taxation of furnished tourist rentals in French Guiana is, on the whole, advantageous: no VAT, attractive micro-BIC allowances (30% or 50% depending on classification) and overseas mechanisms that can be tapped into. The key is to choose well between micro-BIC and the actual-expense regime depending on your level of expenses, to meet your reporting obligations, and to watch the thresholds. With good support and by favouring direct booking, a furnished rental in French Guiana can combine profitability and peace of mind.
This article is for information purposes only and does not replace the personalised advice of a chartered accountant or your tax office.
FAQ
Does VAT apply to furnished rentals in French Guiana?
No. VAT does not apply in French Guiana, just as in Mayotte. You therefore do not charge VAT to your travellers and do not recover it on your purchases. This is a territorial specificity that markedly simplifies management compared with mainland France or the French West Indies.
What micro-BIC allowance applies to a furnished tourist rental in French Guiana in 2026?
The allowance is 30% for a non-classified rental (ceiling of €15,000 in receipts) and 50% for a rental classified 1 to 5 stars (ceiling of €77,700). Having your property classified is therefore a real lever to reduce your taxable base.
Do you have to declare your furnished tourist rental at the town hall in French Guiana?
Yes. The town hall declaration is mandatory, and some municipalities such as Cayenne or Kourou may require registration with a number to display on your listings. You must also declare the start of activity on the INPI one-stop shop to obtain a SIRET number.
Micro-BIC or actual-expense regime: which to choose in French Guiana?
Micro-BIC is the simplest and suits you if your expenses are low. The actual-expense regime becomes worthwhile if you are repaying a loan, carrying out works, or if your expenses exceed 30 to 50% of receipts, since it lets you deduct real expenses and depreciate the property and furniture.
