Short-term rental rules in France
Last checked: October 29, 2026
France tightened the rules for holiday rentals (meublés de tourisme) with the Le Meur law of November 2024: registration everywhere, smaller tax breaks and more power for cities and co-owners. Here's what applies to hosts in 2026.
At a glance
- Declare your rental and show its registration number on listings.
- Your main home: max 120 nights a year (90 where the city decides).
- Second homes in big cities often need a change-of-use permit.
- Micro-BIC: 30% allowance up to €15,000 for unclassified rentals.
- Collect the taxe de séjour for your commune.
- Check your co-ownership rules: they can now ban new holiday lets.
Permission & registration
Declaration and registration number
RequiredThe Le Meur law makes registration compulsory for every holiday rental, including your main home, with a number to show on every listing. A national online service is replacing the town hall declarations; until it's available, declare with your mairie. Check the current status on service-public.fr.
120 nights for your main home
RequiredYou can rent out your main home (résidence principale) for at most 120 nights a year, and cities can lower this to 90. Above that, it's treated like a second home.
Change of use in big cities
Watch outIn Paris and many other big cities, renting a second home as a holiday let needs a change-of-use authorisation, often with compensation (converting other space into housing). Cities can also set quotas and zones.
Co-ownership rules
Watch outCo-owners can now vote to ban new holiday lets in many buildings, and you must tell the syndic when you start renting. Check your règlement de copropriété first.
Fines
Watch outNot registering can cost up to €10,000, a false declaration up to €20,000, and going over the night limit up to €15,000.
Energy & safety
Energy rating (DPE)
Check locallyHoliday lets that aren't your main home will gradually need a minimum energy rating, reaching class A to D by 2034. Some cities can already ask for the DPE when you register.
Smoke detector
RequiredA smoke detector is required in every home in France. A fire extinguisher, first aid kit and emergency numbers are good practice too.
Taxes
Micro-BIC allowance
TaxUnder the simplified micro-BIC regime, unclassified holiday lets get a 30% allowance on income up to €15,000 a year; classified ones (meublés de tourisme classés) get 50% up to €77,700. Above these limits, the real regime applies.
Taxe de séjour
TaxMost communes charge a tourist tax per person per night. Platforms like Airbnb usually collect it; if you rent directly, you collect and pay it yourself.
CFE and social charges
Check locallyYou may also owe the business property tax (CFE), and social charges apply to the income. An accountant can help you choose the best regime.
EU rules
EU Regulation 2024/1028
Check locallySince 20 May 2026, platforms must check registration numbers and share booking data with the authorities. In France this works together with the national registration under the Le Meur law.
Your checklist
- Check your co-ownership rules and tell the syndic.
- Second home in a big city: check whether you need a change-of-use permit.
- Declare your rental and get the registration number.
- Show the number on every listing.
- Main home: track your nights (120, or 90 where it applies).
- Fit a smoke detector and check your DPE.
- Collect the taxe de séjour if the platform doesn't.
- Declare the income (micro-BIC or real regime).
Official sources
Always check the latest version at these sources before you act.
