Short-term rental in France: rules and advice for owners

What French law now requires

France regulates furnished holiday lets, known as meublés de tourisme, mainly through the Le Meur law of 19 November 2024. Since 20 May 2026 every such let must be declared on a single national online service, which issues the registration number that has to appear on each Airbnb or Booking listing, in line with EU Regulation 2024/1028. A main home can be let for up to 120 nights a year, and a commune may lower that ceiling to 90. Energy-performance (DPE) standards are also being phased in for tourist lets.

Who decides locally

The commune is the key authority. Beyond the night ceiling, it can make a second home subject to a change-of-use authorisation (changement d'usage), compulsory in the largest cities and optional elsewhere, and can attach compensation, quotas or time limits to that authorisation. Operating without it exposes the owner to heavy fines.

How the cities we cover compare

• Main home capped at 90 nights, strict regime for second homes: Paris, Marseille, Lyon and Bordeaux, where a second home generally needs change-of-use approval with compensation.
• Change-of-use authorisation for second homes, on local terms: Toulouse, Nice (under an annual quota), Nantes, Montpellier, Strasbourg, Lille, Rennes, Aix-en-Provence, Avignon, Versailles, La Rochelle, Cannes, Colmar, Annecy and Bayonne.
• National registration only, as far as we have found: Dijon, Perpignan, Antibes and Ajaccio.
• Local position still being checked: Toulon, Reims, Nîmes and Tours.

Municipal rules move quickly, so each of these points must be confirmed with the town hall before you commit.

Tax and day-to-day formalities

Most communes levy a tourist tax (taxe de séjour) per night; platforms often collect it, but the host remains responsible where they do not. Foreign guests fill in an individual police form, which you keep for six months. Income from furnished lets is taxed as commercial profit (BIC): since 2025 the simplified micro-BIC regime allows a 30% flat deduction on unclassified lets up to €15,000 of receipts, and 50% on classified lets up to €77,700. Social contributions may also be due.

Our advice before you list

Start with the town hall, not the platform: ask whether your commune applies 90 or 120 nights and whether your property needs change-of-use approval, and check its DPE rating. Consider having the flat officially classified, as it changes the tax outcome. Send us the address and your intended use; we study every request and tell you honestly whether and how we can help.