Airbnb rentals in the Pays de Gex : 7 tax-deductible expenses owners often overlook

Renting out a furnished apartment or house can generate attractive income, particularly in the Pays de Gex, where proximity to Geneva and its job market drives rental demand.

However, behind the income received lie numerous expenses: maintenance, platform commissions, management fees, insurance, equipment, and even renovations.

The good news is that a significant portion of these expenses can be tax-deductible, provided you opt for the actual tax regime (régime réel) and comply with certain rules.

Yet, many property owners are still unaware of the possibilities offered by the tax system for furnished rentals.

Here are the main expenses you should know about to better understand and optimize the profitability of your rental investment.

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Micro-BIC or actual regime: what is the difference?

Before identifying deductible expenses, it is essential to understand the two main tax regimes applicable to furnished rentals.

The Micro-BIC regime: simplicity above all

The Micro-BIC regime allows you to benefit from a flat-rate deduction on rental income. This deduction is intended to represent the expenses related to the activity.

For income received in 2026, the rules are as follows:

Rental TypeFlat-rate deductionRevenue CeilingNon-classified furnished tourist accommodation30%€15,000Classified furnished tourist accommodation50%€83,600Standard furnished rental50%€83,600

Under the Micro-BIC regime, actual expenses cannot be deducted individually: they are deemed to be covered by the flat-rate deduction.

This regime has the advantage of being relatively simple, but it is not necessarily the most beneficial for all owners.

The actual regime: deducting expenses actually incurred

The actual regime allows you to calculate taxable income by taking into account the professional expenses actually incurred, as well as authorized depreciation.

It can be particularly advantageous when the property is financed by a mortgage, requires renovations, or generates significant management expenses.

Choosing the most advantageous regime, however, depends on each owner's situation, their income, their expenses, and their long-term outlook.

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The 7 deductible expenses that owners often forget

1. Management and concierge fees

This is an expense that many owners forget to include in their tax planning.

When a property is entrusted to a professional concierge service, management fees are generally tax-deductible under the actual tax regime, provided they are directly related to rental operations.

These services may include:

• Managing bookings and calendars.
• Communicating with guests.
• Organizing check-ins and check-outs.
• Coordinating cleaning services.
• Monitoring maintenance and repairs.
• Optimizing listings and pricing.

In the Pays de Gex, using a service like IZIX Conciergerie allows you to delegate the daily constraints of short-term rentals while including management fees in your business expenses, where the tax regime permits.

Please note: a tax-deductible expense is not a refund from the tax authorities. It reduces your taxable income, which may lower the tax due depending on the owner's situation.

2. Airbnb, Booking, and Abritel commissions

Booking platforms generally charge commissions on completed stays.

These fees can represent a significant portion of annual revenue, especially for owners who list their property on multiple platforms.

Under the actual tax regime, commissions actually paid by the owner and linked to rental activity are generally deductible.

It is therefore important to keep booking statements, invoices, and corresponding receipts.

Rigorous accounting helps you better understand the real cost of each booking channel and gain a more precise view of the property's profitability.

3. Accounting fees

Taxation for furnished rentals can become technical, particularly under the actual tax regime.

A chartered accountant can assist with:

• Preparing financial statements.
• Calculate depreciation.
• Prepare tax returns.
• Verify that expenses are correctly allocated.

Fees incurred for rental business purposes are generally deductible under the actual tax regime.

Hiring a professional is an additional cost, but it can help avoid errors and ensure better compliance with tax obligations.

4. Travel expenses related to the property

Managing a property may require regular travel.

A landlord may need to visit the site to supervise work, meet with a contractor, check equipment, or resolve a technical issue.

Under the actual tax regime, travel expenses directly justified by rental activity may be deductible under certain conditions.

It is essential to keep precise supporting documentation:

• Dates of travel.
• Reasons for travel.
• Distances traveled.
• Corresponding expenses.

The accounting method depends on the landlord's situation and applicable tax rules. It should be verified with a professional rather than assuming the mileage allowance is automatically applicable.

5. Depreciation of the property and furniture

Depreciation is one of the most advantageous mechanisms of the actual tax regime for furnished rentals.

It involves spreading the cost of certain assets over their estimated useful life for accounting purposes.

It can apply to:

• The building, excluding the value of the land.
• Furniture and bedding.
• Household appliances.
• Certain fixtures and installations.

Unlike a standard expense, depreciation does not necessarily correspond to an actual cash outflow during the year it is recorded.

It can therefore help reduce the taxable income from the activity, sometimes significantly.

However, several rules must be followed.

For non-professional furnished rentals, deductible depreciation is capped to ensure it does not create or increase a tax loss on its own. Non-deducted amounts may be carried forward under certain conditions.

Furthermore, following the reform applicable to sales made on or after February 15, 2025, real estate depreciation that has been tax-deducted must, in principle, be taken into account when calculating capital gains upon the resale of a property subject to the individual real estate capital gains tax regime, subject to legal exceptions.

Depreciation remains a powerful tool, but its benefits should be evaluated over the entire period of property ownership, not just the initial years of renting.

6. Renovation and maintenance work

A property intended for furnished rental must remain functional, comfortable, and attractive.

Expenses incurred for its maintenance or renovation can, depending on their nature, be accounted for under the actual tax regime.

These may include:

• Painting work.
• Repairs.
• Replacement of certain equipment.
• Renovation of a room.

However, not all expenses are treated the same way.

Maintenance and repair costs can, under certain conditions, be deducted directly as expenses.

Conversely, major renovations, lasting improvements, or expenses that increase the value of the property may need to be capitalized and then depreciated over several years.

The distinction depends on the exact nature of the work and how it is accounted for.

Keeping quotes, invoices, and supporting documents is therefore essential.

7. Expenses related to renting out the property

Even before welcoming their first guests, property owners often have to incur various expenses to prepare their accommodation.

These costs include, in particular:

• Professional photography.
• Creating and optimizing listings.
• Purchasing furniture and equipment.
• Bedding and accessories.
• Property preparation services.
• Certain administrative fees related to starting the business.

Under the actual tax regime, these expenses can be taken into account when they are incurred for business purposes and are properly documented.

Depending on their nature and amount, they will either be deducted directly or capitalized as assets and depreciated over time.

This distinction is particularly important for newly furnished properties, which sometimes require a significant initial investment.

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Other expenses not to be overlooked

Beyond these seven categories, several routine expenses can also be taken into account under the actual tax regime.

This is particularly the case, subject to applicable rules, for:

• Loan interest related to property financing.
• Insurance.
• Property tax.
• Condominium fees paid by the owner.
• Maintenance and supply expenses.

Professional banking fees and certain subscriptions directly necessary for operations may also be included in the calculation of taxable income.

Please note: the full monthly mortgage payment is not deductible. Interest and certain financing-related fees may be, but the repayment of the borrowed principal is not a tax-deductible expense.

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Practical example: the impact of concierge fees

Let's take the example of an owner who operates a short-term rental apartment in the Pays de Gex region.

Their property generates €20,000 in annual rental income.

They entrust its management to a concierge service for an annual fee of €4,000 including tax, assuming this amount is indeed an expense incurred by their business activity.

Under the actual earnings tax regime, these €4,000 can generally be deducted from taxable income, subject to standard tax conditions.

This does not mean the owner gets a €4,000 tax refund.

However, this expense can reduce their taxable base and, consequently, the actual cost of the service after taxes.

Other expenses and depreciation may also factor into the calculation.

This example illustrates why it is important to think in terms of net profitability after expenses and taxes, rather than just comparing revenue and management commissions.

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Why do many owners miss out on these deductions?

The primary reason is often the choice of tax regime.

Some owners prefer the micro-BIC regime for its simplicity, without having truly compared the flat-rate allowance against their potential expenses and depreciation.

Others do not keep sufficient supporting documentation or are unaware of all the expenses that can be taken into account.

Finally, regulations are constantly evolving, particularly for short-term furnished rentals.

It is therefore essential to periodically reassess your tax situation and not assume that a regime that is advantageous one year will necessarily remain so in subsequent years.

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Short-term rentals in the Pays de Gex: considering overall profitability

In Ferney-Voltaire, Gex, Divonne-les-Bains, Saint-Genis-Pouilly, and surrounding towns, the proximity to Geneva is a major asset for the furnished rental market.

However, the profitability of a property does not depend solely on the nightly rate or the occupancy rate.

It also relies on:

• Controlling expenses.
• Quality of operations.
• Property maintenance.
• A good understanding of your tax obligations.

A property that is well-marketed, properly maintained, and managed with rigor can offer better prospects than one with high revenue but poorly controlled expenses.

This is why it is essential to study all parameters before getting started or changing your rental strategy.

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Conclusion: knowing your expenses better to better control your profitability

Furnished rentals offer several tax deduction possibilities, particularly under the actual tax regime (régime réel).

Concierge fees, platform commissions, accounting, renovations, equipment, and depreciation: these are all items that deserve to be studied to understand the true result of your investment.

However, every situation is different. The most suitable tax regime depends on the type of rental, revenue, expenses incurred, and the owner's wealth management goals.

At IZIX Conciergerie, we support owners in the Pays de Gex with the management of their short-term rentals, with a simple goal: to optimize rental income while allowing them to enjoy serene and professional management.

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Would you like to know the rental potential of your apartment or house?

Discover our profitability simulator online or contact our team to discuss your project.

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Tax information updated in November 2026. This article outlines the general principles applicable to furnished rentals in France. It does not constitute personalized tax advice. Deduction conditions and the choice of tax regime should be verified based on each owner's specific situation, ideally with a chartered accountant.