{"id":759,"date":"2024-12-13T14:00:21","date_gmt":"2024-12-13T13:00:21","guid":{"rendered":"https:\/\/www.locservice.fr\/guides\/?p=759"},"modified":"2025-11-25T14:44:46","modified_gmt":"2025-11-25T13:44:46","slug":"lmnp-lmp","status":"publish","type":"post","link":"https:\/\/www.locservice.fr\/guides\/guide-proprietaire\/investissement-locatif\/lmnp-lmp","title":{"rendered":"La fiscalit\u00e9 de la location meubl\u00e9e : LMNP, LMP"},"content":{"rendered":"\n<p class=\"a-retenir\">La location en meubl\u00e9 est consid\u00e9r\u00e9e comme une activit\u00e9 commerciale et les revenus tir\u00e9s de cette activit\u00e9 sont imposables en tant que b\u00e9n\u00e9fices industriels et commerciaux, et non en tant que revenus fonciers. Cependant diff\u00e9rent r\u00e9gimes fiscaux existent en fonction du statut : la location en meubl\u00e9 non professionnelle, ou LMNP, et la location en meubl\u00e9 professionnelle, ou LMP.<\/p>\n\n\n\n<div id=\"div-gpt-ad-1534773938396-0\" style=\"text-align: center;\"><\/div>\n\n\n\n<p>Rappelons que pour \u00eatre consid\u00e9r\u00e9 comme une&nbsp;<a href=\"https:\/\/www.locservice.fr\/guides\/guide-proprietaire\/mettre-son-logement-location\/location-meublee\">location en meubl\u00e9<\/a>, un bien doit \u00eatre enti\u00e8rement \u00e9quip\u00e9 (literie, ustensiles de cuisine, chauffage, meubles de rangement, r\u00e9frig\u00e9rateur, table et chaises&#8230;). Le locataire doit pouvoir y r\u00e9sider en n&rsquo;ayant que ses affaires personnelles \u00e0 apporter. Sont consid\u00e9r\u00e9es comme des loueurs en meubl\u00e9 les personnes proposant :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Des biens sp\u00e9cialement destin\u00e9s \u00e0 la location.<\/li>\n\n\n\n<li>Une ou plusieurs pi\u00e8ces de leur logement personnel.<\/li>\n<\/ul>\n\n\n\n<p>Les loueurs en meubl\u00e9 doivent payer la taxe professionnelle \u00e0 partir du moment o\u00f9 la location rev\u00eat un caract\u00e8re habituel. Les personnes louant une partie de leur r\u00e9sidence principale sont exon\u00e9r\u00e9es de cette taxe.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><a href=\"https:\/\/www.locservice.fr\/proprietaires\/\"><img decoding=\"async\" src=\"https:\/\/locservicev2.s3.eu-west-3.amazonaws.com\/guide\/cta-ls-prop.jpg\" alt=\"\"\/><\/a><\/figure>\n\n\n\n<p>Il existe 2 statuts diff\u00e9rents pour la location en meubl\u00e9 : la&nbsp;<strong>location en meubl\u00e9 non professionnelle (LMNP)<\/strong> et la <strong>location en meubl\u00e9 professionnelle (LMP)<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">La&nbsp;<strong>location en meubl\u00e9 non professionnelle (LMNP)<\/strong><\/h2>\n\n\n\n<p>La&nbsp;<strong>location en meubl\u00e9 non professionnelle (LMNP)<\/strong>&nbsp;pour les personnes percevant moins de 23.000 \u20ac de recettes par an ou si celles-ci ne constituent pas plus de 50 % de leurs revenus. Depuis le 1er janvier 2023, l&rsquo;activit\u00e9 de LMNP doit \u00eatre d\u00e9clar\u00e9e en ligne&nbsp;<strong>sur le guichet unique de l&rsquo;INPI<\/strong>, l&rsquo;Institut National de la Propri\u00e9t\u00e9 Industrielle. Les propri\u00e9taires ont&nbsp;<strong>15 jours \u00e0 compter du d\u00e9but de leur activit\u00e9 pour s&rsquo;inscrire&nbsp;<\/strong>et obtenir un num\u00e9ro de SIRET, et sont soumis \u00e0 la Contribution Fonci\u00e8re des Entreprises (CFE).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">La&nbsp;<strong><strong>location en meubl\u00e9 professionnelle (LMP)<\/strong><\/strong><\/h2>\n\n\n\n<p>La&nbsp;<strong>location en meubl\u00e9 professionnelle (LMP)<\/strong>&nbsp;: pour les personnes touchant plus de 23.000 \u20ac de recettes locatives par an&nbsp;<strong>et<\/strong>&nbsp;dont ces recettes repr\u00e9sentent plus de la moiti\u00e9 de leurs revenus. Ces 2 conditions sont cumulatives. Ce statut exige une inscription aupr\u00e8s du Centre de formalit\u00e9s des entreprises (CFE), rattach\u00e9 \u00e0 la Chambre de Commerce et d&rsquo;Industrie (CCI),&nbsp;<strong>dans les 15 jours suivant le d\u00e9but de l&rsquo;activit\u00e9<\/strong>. L&rsquo;inscription au registre du commerce et des soci\u00e9t\u00e9s (RCS) est&nbsp;<strong>facultative<\/strong>.<\/p>\n\n\n\n<p>Dans le cas des loueurs en meubl\u00e9 dont les recettes annuelles exc\u00e8dent 23.000 \u20ac mais qui sont toujours en statut LMNP (car elles ne constituent pas plus de 50 % de leurs revenus), ils ont l&rsquo;obligation de s\u2019affilier au r\u00e9gime social des ind\u00e9pendants (RSI) de la S\u00e9curit\u00e9 sociale.<\/p>\n\n\n\n<p>Selon le statut (LMP ou LMNP) les r\u00e9gimes fiscaux sont diff\u00e9rents. A noter qu&rsquo;un dispositif de d\u00e9fiscalisation concernant l\u2019investissement immobilier en r\u00e9sidence meubl\u00e9e neuve ou r\u00e9nov\u00e9e existe : le <a href=\"https:\/\/www.locservice.fr\/guides\/guide-proprietaire\/investissement-locatif\/censi-bouvard\">dispositif Censi-Bouvard<\/a>.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter is-resized\"><img decoding=\"async\" src=\"https:\/\/locservicev2.s3.eu-west-3.amazonaws.com\/guide\/201808231629431439.jpg\" alt=\"\" style=\"width:519px;height:auto\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Quel r\u00e9gime fiscal pour le LMP ?<\/h2>\n\n\n\n<p>Les revenus de location meubl\u00e9e professionnelle doivent \u00eatre d\u00e9clar\u00e9s sous l&rsquo;un des r\u00e9gimes suivants, en fonction de la structure juridique choisie par l&rsquo;entrepreneur :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>imp\u00f4t sur le revenu (IR) dans la cat\u00e9gorie des b\u00e9n\u00e9fices industriels et commerciaux (BIC) ;<\/li>\n\n\n\n<li>ou imp\u00f4t sur les soci\u00e9t\u00e9s (IS) ;<\/li>\n\n\n\n<li>ou micro-entreprise (pour les auto-entrepreneurs), si le chiffre d&rsquo;affaires hors taxe ne d\u00e9passe pas&nbsp;188&nbsp;700&nbsp;\u20ac pour les meubl\u00e9s class\u00e9s et 15 000 \u20ac pour les meubl\u00e9s non class\u00e9s. Si cela constitue sa seule activit\u00e9 de location, alors il ne pourra plus b\u00e9n\u00e9ficier du r\u00e9gime de la micro-entreprise, le seuil de CA global pour \u00eatre un loueur en meubl\u00e9 professionnel (23&nbsp;000&nbsp;\u20ac) \u00e9tant sup\u00e9rieur au seuil de la micro-entreprise (15&nbsp;000&nbsp;\u20ac).<\/li>\n<\/ul>\n\n\n\n<p>A l&rsquo;exception du cas de la micro-entreprise, c&rsquo;est le&nbsp;<strong>r\u00e9gime r\u00e9el<\/strong>&nbsp;d&rsquo;imposition qui s&rsquo;applique pour le LMP, ce qui signifie que ses charges peuvent \u00eatre d\u00e9duites de la somme des loyers per\u00e7us.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quel r\u00e9gime fiscal pour le LMNP ?<\/h2>\n\n\n\n<p>Selon le type d\u2019imposition choisi, vous pourrez d\u00e9clarer vos revenus issus de la LMNP soit sous le<strong>&nbsp;<a href=\"https:\/\/www.locservice.fr\/guides\/guide-proprietaire\/investissement-locatif\/micro-bic-meuble\">r\u00e9gime micro-bic<\/a><\/strong>&nbsp;soit sous celui du<strong>&nbsp;<a href=\"https:\/\/www.locservice.fr\/guides\/guide-proprietaire\/investissement-locatif\/regime-reel-meuble\">r\u00e9gime r\u00e9el<\/a><\/strong>.<\/p>\n\n\n\n<div class=\"wp-block-uagb-info-box uagb-block-77e773db uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top\"><div class=\"uagb-ifb-content\"><div class=\"uagb-ifb-image-content\"><img decoding=\"async\" src=\"https:\/\/www.locservice.fr\/guides\/wp-content\/uploads\/2024\/11\/guide_eg-1.png\" alt=\"\" width=\"160\" height=\"105\" loading=\"lazy\"\/><\/div><div class=\"uagb-ifb-title-wrap\"><h3 class=\"uagb-ifb-title\">Propri\u00e9taires, besoin d&rsquo;aide pour votre&nbsp;<strong>gestion locative<\/strong>&nbsp;? <\/h3><\/div><p class=\"uagb-ifb-desc\">Que vous souhaitiez g\u00e9rer seul ou confier cela \u00e0 un professionnel, d\u00e9couvrez les offres de nos partenaires !<\/p><div class=\"uagb-ifb-button-wrapper wp-block-button\"><a href=\"https:\/\/bailleur.locservice.fr\/\" class=\"uagb-infobox-cta-link wp-block-button__link\" target=\"_self\" rel=\"noopener noreferrer\" onclick=\"return true;\"><span class=\"uagb-inline-editing\">En savoir plus<\/span><\/a><\/div><\/div><\/div>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n<div style='text-align:left' class='yasr-auto-insert-visitor'><\/div>","protected":false},"excerpt":{"rendered":"<p>La location en meubl\u00e9 est consid\u00e9r\u00e9e comme une activit\u00e9 commerciale et les revenus tir\u00e9s de cette activit\u00e9 sont imposables en [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":760,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[31],"tags":[],"class_list":["post-759","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-investissement-locatif"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Location meubl\u00e9e : la fiscalit\u00e9 LMNP et LMP<\/title>\n<meta name=\"description\" content=\"Comment fonctionne la fiscalit\u00e9 de la location meubl\u00e9e ? Selon le montant des recettes annuelles, l&#039;investisseur aura le statut LMNP ou LMP. Explications dans cet article.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.locservice.fr\/guides\/guide-proprietaire\/investissement-locatif\/lmnp-lmp\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Location meubl\u00e9e : la fiscalit\u00e9 LMNP et LMP\" \/>\n<meta property=\"og:description\" content=\"Comment fonctionne la fiscalit\u00e9 de la location meubl\u00e9e ? Selon le montant des recettes annuelles, l&#039;investisseur aura le statut LMNP ou LMP. Explications dans cet article.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.locservice.fr\/guides\/guide-proprietaire\/investissement-locatif\/lmnp-lmp\" \/>\n<meta property=\"og:site_name\" content=\"Guides de la location\" \/>\n<meta property=\"article:published_time\" content=\"2024-12-13T13:00:21+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-25T13:44:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.locservice.fr\/guides\/wp-content\/uploads\/2024\/12\/201808231629431439.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"501\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Ivan Thi\u00e9bault\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ivan Thi\u00e9bault\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.locservice.fr\\\/guides\\\/guide-proprietaire\\\/investissement-locatif\\\/lmnp-lmp#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.locservice.fr\\\/guides\\\/guide-proprietaire\\\/investissement-locatif\\\/lmnp-lmp\"},\"author\":{\"name\":\"Ivan Thi\u00e9bault\",\"@id\":\"https:\\\/\\\/www.locservice.fr\\\/guides\\\/#\\\/schema\\\/person\\\/d9649034c00ccedbece586acf36182b2\"},\"headline\":\"La fiscalit\u00e9 de la location meubl\u00e9e : LMNP, LMP\",\"datePublished\":\"2024-12-13T13:00:21+00:00\",\"dateModified\":\"2025-11-25T13:44:46+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.locservice.fr\\\/guides\\\/guide-proprietaire\\\/investissement-locatif\\\/lmnp-lmp\"},\"wordCount\":757,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.locservice.fr\\\/guides\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.locservice.fr\\\/guides\\\/guide-proprietaire\\\/investissement-locatif\\\/lmnp-lmp#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.locservice.fr\\\/guides\\\/wp-content\\\/uploads\\\/2024\\\/12\\\/201808231629431439.jpg\",\"articleSection\":[\"L'investissement locatif\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.locservice.fr\\\/guides\\\/guide-proprietaire\\\/investissement-locatif\\\/lmnp-lmp#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.locservice.fr\\\/guides\\\/guide-proprietaire\\\/investissement-locatif\\\/lmnp-lmp\",\"url\":\"https:\\\/\\\/www.locservice.fr\\\/guides\\\/guide-proprietaire\\\/investissement-locatif\\\/lmnp-lmp\",\"name\":\"Location meubl\u00e9e : la fiscalit\u00e9 LMNP et LMP\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.locservice.fr\\\/guides\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.locservice.fr\\\/guides\\\/guide-proprietaire\\\/investissement-locatif\\\/lmnp-lmp#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.locservice.fr\\\/guides\\\/guide-proprietaire\\\/investissement-locatif\\\/lmnp-lmp#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.locservice.fr\\\/guides\\\/wp-content\\\/uploads\\\/2024\\\/12\\\/201808231629431439.jpg\",\"datePublished\":\"2024-12-13T13:00:21+00:00\",\"dateModified\":\"2025-11-25T13:44:46+00:00\",\"description\":\"Comment fonctionne la fiscalit\u00e9 de la location meubl\u00e9e ? 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