Qu’est-ce que le régime LMNP et comment réduit-il l’impôt 2026 ?
Le statut Loueur en Meublé Non Professionnel (LMNP) permet de déduire de vos revenus locatifs l’amortissement du bien et de son mobilier, réduisant voire annulant l’assiette de votre impôt sur le revenu. En 2026, la déduction maximale atteint 2 000 € par m² de surface habitable pour un studio dans un zone tendue, et 300 € par m² pour le mobilier neuf. Cette déduction s’applique chaque année pendant la durée de location, sans plafonnement global.
Réductions d’impôt LMNP 2026 : le tableau récapitulatif
- Amortissement du bien : 2 % à 4 % de la valeur du bien (hors foncier) selon la nature de l’immeuble
- Amortissement du mobilier : 10 % de la valeur d’achat HT
- Charges déductibles : intérêts d’emprunt, provisions pour charges, assurance PNO, taxe foncière, travaux de remise en état
- Deficit foncier : reportable sur les revenus fonciers des 10 années suivantes
Comment calculer votre réduction d’impôt LMNP pas à pas
1. Déterminez la valeur amortissable du bien (prix d’achat + frais de notaire – valeur du terrain)
2. Appliquez le taux d’amortissement : 3 % pour un immeuble neuf en 2026
3. Ajoutez l’amortissement du mobilier : 10 % de 10 000 € = 1 000 €
4. Déduisez les charges : 2 500 € d’intérêts d’emprunt + 800 € de taxe foncière
5. Soustrayez le total de vos revenus locatifs : 12 000 € – 6 300 € = 5 700 € d’assiette imposable transformée en deficit de 300 €, reportable.
Erreurs à éviter en 2026
Ne pas justifier l’occupation effective du logement (bail signé, quittances, photos) expose le rehaussement de l’amortissement. Oublier de facturer le mobilier séparément du bien fait perdre la déduction spécifique. Louer à un ascendant ou un descendant annule le bénéfice fiscal.
Sources
Étapes à suivre
- 1
Préparer votre déclaration
Rassemblez vos justificatifs pour quelles sont les réductions d'impôt pour les propriétaires lmnp : revenus, charges déductibles, crédits d'impôt. En 2026, les conditions ont évolué, vérifiez les informations à jour.
- 2
Remplir correctement les informations
Les informations pour quelles sont les réductions d'impôt pour les propriétaires lmnp doivent être exactes : une erreur peut entraîner un redressement fiscal.
- 3
Déclarer et payer
Conservez une copie de votre déclaration quelles sont les réductions d'impôt pour les propriétaires lmnp et de l'avis d'imposition.
- 4
Suivre et rectifier si nécessaire
Après avoir déclaré quelles sont les réductions d'impôt pour les propriétaires lmnp, vous pouvez modifier votre déclaration jusqu'à la date limite.
Conseils pratiques
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Points d'attention
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Questions fréquentes
Quelle est la date limite pour la déclaration 2026 ?
La date limite de déclaration en ligne des revenus 2025 est fixée au 5 juin 2026 pour les départements 01 à 19, au 12 juin pour les départements 20 à 54, et au 19 juin pour les départements 55 à 976. En cas de retard, une majoration de 10 % est appliquée automatiquement.
Comment consulter mon avis d'imposition ?
Vous pouvez consulter votre avis d'imposition sur impots.gouv.fr dans votre espace particulier, rubrique "Consultation de votre avis d'impôt". L'avis est disponible quelques jours après la déclaration. En cas de désaccord, vous disposez d'un délai de recours contentieux de 2 mois à compter de la réception de l'avis.
Quels sont les revenus exonérés d'impôt sur le revenu ?
Sont exonérés : les allocations familiales, l'allocation adulte handicapé (AAH), le RSA, les prestations compensatoires, les rentes viagères issues d'accidents du travail, et certains revenus de source étrangère selon les conventions fiscales. Vérifiez votre situation sur service-public.fr.
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Rédacteurs spécialisés en droit, fiscalité et finances
Rédigé et vérifié par notre équipe de rédacteurs spécialisés. Sources officielles consultées : service-public.fr, legifrance.gouv.fr, impots.gouv.fr, ameli.fr. Dernière vérification : 10 mai 2026.
Sources officielles consultées
Les informations contenues dans ce guide sont fournies à titre indicatif et ne remplacent pas un conseil professionnel personnalisé.