2026 IFU DZ guide — seasonal rental Airbnb, rates, declarations.
Legal + IFU framework
Tax Code + Law 15-08. 5-12% rates.Methodology: Kloufi.
Registration + declarations
NIF + RC + quarterly G50.IFU vs real regime
IFU simple. Real deductible.Non-conformity sanctions
25-100% tax + fines.Tip: kricar.fr.
Airbnb tax optimization
IFU + real + SCI + strategies.Practical cases
5 cases: studio, villa, portfolio, diaspora, regularization.Editorial Q&A
IFU + real + sanctions.Frequently Asked Questions
IFU mandatory?
Yes for recurring activity.
Real vs IFU?
IFU simple. Real deductible.
Sanctions?
25-100% tax due.
Airbnb detection?
Platforms + banks + AI DGI.
Documents?
NIF + RC + accounting.
Diaspora?
IFU DZ + Convention 1999.
Regularization?
Spontaneous reduced.
SCI?
Real regime + SCI optimal.