You own a furnished property in Cayenne, Rémire-Montjoly or Kourou and you’ve just received your first rents? The tax question comes up quickly: should you declare under the micro-BIC regime or switch to the régime réel (actual-expenses regime)? In French Guiana, a French overseas department (DROM) where furnished-rental taxation follows national rules, this choice is far from trivial. Depending on the level of your rents and, above all, your expenses, the difference in tax can run into thousands of euros per year.
At Hostel Toucan, we support property owners along the Guianese coast every day. Here is our figures-based comparison, designed for a Guianese furnished rental, with no unnecessary jargon.
Understanding the two regimes for furnished rentals (LMNP)
A furnished rental falls under Industrial and Commercial Profits (BIC), not property income. If you don’t carry out this activity professionally, you’re under the LMNP status (Non-Professional Furnished Rental Provider). Two regimes are available to you.
The micro-BIC: simplicity
The micro-BIC applies a flat-rate allowance to your revenue: the tax authorities consider that a fixed percentage covers your expenses, without you having to justify them.
- Standard furnished rental (long-term): 50% allowance, revenue ceiling of €77,700 per year.
- Unclassified tourist furnished rental (most seasonal rentals of the Airbnb type): 30% allowance, ceiling reduced to €15,000.
- Classified tourist furnished rental: 50% allowance, ceiling of €77,700.
You declare only a single figure: your gross revenue received. No bookkeeping, no balance sheet. It’s the hassle-free solution.
The régime réel: precision
Under the régime réel, you deduct your actual expenses and, above all, you apply depreciation of the property and furniture. It’s this last point that changes everything: you spread the value of the dwelling (excluding land) and equipment across several years for accounting purposes, which sharply reduces or even eliminates your taxable profit.
Deductible expenses under the régime réel:
- loan interest and arrangement fees;
- property tax;
- non-occupant owner (PNO) insurance and co-ownership charges;
- maintenance and repair work;
- management and concierge fees;
- depreciation of the building (often 2 to 3% per year) and of the furniture (over 5 to 10 years).
The trade-off: mandatory bookkeeping, usually entrusted to a chartered accountant (€300 to €600 per year in French Guiana), and an annual form 2031 declaration.
The decisive factor in French Guiana: the level of your expenses
The basic rule is simple. If your actual expenses exceed the flat-rate allowance, the régime réel wins. In French Guiana, several local realities often tip the balance toward the régime réel.
- High acquisition prices in Cayenne, Rémire-Montjoly and Matoury: the higher the value of the building, the larger the deductible depreciation.
- Cost of works and equipment: importing furniture or air-conditioning a dwelling costs more than in mainland France, hence higher actual expenses.
- Air conditioning and maintenance: under the equatorial Guianese climate, the A/C runs all year round and furniture wears out quickly. These expenses add up fast.
- Ongoing loan: if you bought on credit, the loan interest in the early years is substantial and only deductible under the régime réel.
Conversely, the micro-BIC retains its full appeal if you are debt-free, with few expenses, and you’re primarily looking for administrative simplicity.
Numbers compared: three profiles of Guianese furnished rentals
Let’s take realistic cases from the Guianese market (rounded figures, for illustrative purposes).
Case 1 — Small studio rented year-round in Cayenne
- Rent: €650/month, i.e. €7,800/year.
- Property bought outright, modest actual expenses: property tax, insurance, maintenance ≈ €2,200/year (light depreciation, as it’s a small older property).
Micro-BIC (50% allowance): taxable base = €3,900. Régime réel: 7,800 − 2,200 ≈ €5,600… but with well-calculated depreciation of the building, you can drop below €3,900.
Here, the two regimes are close. As long as depreciation remains modest, the micro-BIC wins thanks to its simplicity. Verdict: micro-BIC.
Case 2 — Furnished apartment bought on credit in Rémire-Montjoly
- Rent: €1,100/month, i.e. €13,200/year.
- Actual expenses: loan interest €4,500, property tax €900, insurance and management €800, building + furniture depreciation ≈ €6,000. Total ≈ €12,200/year.
Micro-BIC (50% allowance): taxable base = €6,600. With a 30% marginal bracket, income tax + social levies (17.2%) ≈ €3,116. Régime réel: 13,200 − 12,200 = €1,000 of profit. Income tax + social levies ≈ €472.
Savings under the régime réel: more than €2,600 per year. A clear-cut verdict: régime réel.
Case 3 — Unclassified seasonal rental near Félix-Éboué airport (Matoury)
- Seasonal revenue: €18,000/year (strong demand linked to the Space Centre and professional missions).
- Unclassified tourist furnished rental: micro-BIC allowance limited to 30%, €15,000 ceiling exceeded → micro-BIC impossible.
Above €15,000 of revenue in an unclassified tourist furnished rental, the régime réel becomes mandatory. With cleaning, concierge, A/C and depreciation expenses, the régime réel often brings the taxable profit close to zero in the early years. Verdict: régime réel (imposed by the ceilings).
The practical rule to remember
| Situation | Recommended regime |
|---|---|
| No loan, few expenses, low revenue | Micro-BIC |
| Recent credit purchase | Régime réel |
| Significant works or furniture | Régime réel |
| Unclassified seasonal revenue > €15,000 | Régime réel (mandatory) |
| You want zero bookkeeping | Micro-BIC |
Local tip: classifying your tourist furnished rental raises the micro-BIC allowance from 30 to 50% and lifts the ceiling to €77,700. In French Guiana, where tourist demand grows during the dry season (mid-July to mid-November), classification can restore the appeal of the micro-BIC for seasonal rentals.
Points to watch out for, specific to the DROM
- Choosing the régime réel is a commitment: the option lasts one year, tacitly renewable. Study it from the outset.
- No time zone changes the taxation, but bear in mind the time difference (-5 h in winter, -6 h in summer vs. Paris, dialing code +594) when you correspond with a mainland accountant.
- Keep all your invoices, including for imported furniture: they feed your depreciation under the régime réel.
- A local chartered accountant knows the Guianese particularities (freight costs, transport, overseas schemes) and largely pays for their cost through the deductions generated.
Managing a profitable furnished rental in French Guiana, beyond taxation
The right tax regime isn’t everything: a high-performing furnished rental relies on a solid occupancy rate and smooth, trouble-free management. In French Guiana, where a car is indispensable and where travelers (space tourists in Kourou, professional missions, families in transit toward the Salvation Islands or the Maroni River) have precise expectations, hospitality makes the difference.
This is where Hostel Toucan comes in. We manage your seasonal rental from A to Z, with 7-day WhatsApp support for your travelers, listing optimization and follow-up that maximizes your declarable income. To understand the local tourism ecosystem, consult our complete guide to French Guiana, and if you’re looking for a base, discover our accommodations in French Guiana with direct booking and no platform fees, and free cancellation within 7 days.
Are you a property owner still hesitating about your regime or your rental strategy? Our owners page details how we turn a Guianese furnished rental into a profitable and stress-free investment. Let’s talk about it: the right tax regime, combined with expert management, means several thousand euros of difference over the year.
FAQ
Micro-BIC or régime réel: which pays the least tax in French Guiana?
It all depends on your expenses. If your actual expenses (loan interest, property tax, depreciation, air conditioning, concierge) exceed the micro-BIC flat-rate allowance (50% or 30%), the régime réel pays significantly less tax. For a furnished rental bought on credit in Cayenne or Rémire-Montjoly, the savings under the régime réel often reach €2,000 to €3,000 per year.
What is the revenue ceiling to stay under the micro-BIC for a furnished rental?
For a standard furnished rental or a classified tourist furnished rental, the ceiling is €77,700 of annual revenue with a 50% allowance. For an unclassified tourist furnished rental (most Airbnbs), the ceiling drops to €15,000 with only a 30% allowance. Beyond that, the régime réel becomes mandatory.
Can you depreciate a furnished property in French Guiana as in mainland France?
Yes. Since French Guiana is a French overseas department (DROM), the furnished-rental rules apply identically. Under the régime réel, you depreciate the building (excluding land) over its useful life and the furniture over 5 to 10 years. It’s depreciation that sharply reduces, or even eliminates, your taxable profit in the early years.
Do you need a chartered accountant for the régime réel in French Guiana?
It isn’t legally mandatory, but strongly recommended. A régime réel declaration requires proper bookkeeping (balance sheet, form 2031, depreciation calculations). Budget €300 to €600 per year for a local chartered accountant, a cost that is itself deductible and largely offset by the tax savings generated.
