What is a short-term rental in France? 2027

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updated on september 16th 2026, short term rental in france

Short-term rentals in France have become increasingly popular, particularly through platforms such as Airbnb, Booking.com and other holiday-rental websites. For property owners, this type of furnished rental can generate attractive income — but it is also subject to increasingly detailed French regulations.

The rules can vary depending on the municipality, the type of property, whether it is your main or secondary residence, and the way the property is used.

Before listing a property for short-term rental in France, it is therefore essential to check the applicable registration, planning, tax, social-security and condominium requirements.

This guide explains the main rules to consider in 2026.

What Is a Short-Term Rental in France?

In French law, what is commonly called a short-term rental generally falls under the category of a “meublé de tourisme”, or furnished tourist accommodation.

A furnished tourist accommodation is a furnished villa, apartment or studio offered to a temporary clientele who does not establish it as their home. The rental can be offered by the day, week or month.

There is therefore no universal legal rule defining every short-term rental simply as a rental of “less than 90 days.” The applicable rules depend on the type of accommodation and the local regulations.

This distinction is important because French law treats a principal residence, a secondary residence used as a tourist rental, and a conventional furnished residential lease differently.

Short-Term Rental of Your Main Residence

Your principal residence is generally the accommodation you occupy as your main home.

Historically, the national maximum for renting a principal residence as a furnished tourist accommodation was 120 days per year. However, since the 2024 legislation strengthening regulation of tourist rentals, municipalities can reduce this limit to 90 days per calendar year.

The applicable limit therefore needs to be checked with the municipality where the property is located.

Another important development concerns registration.

By 20 May 2026, the new national registration framework is intended to cover furnished tourist accommodation declarations, with municipalities assigning registration numbers under the new system.

This means that property owners should no longer assume that a simple Airbnb listing is sufficient. Local registration and declaration requirements must be checked before advertising the property.

Can You Rent Out a Secondary Residence?

Renting a property that is not your principal residence is subject to more stringent local rules.

Unlike a principal residence, a secondary residence used as a furnished tourist rental can be affected by:

  • Municipal registration requirements
  • A change-of-use authorization
  • Local urban-planning rules
  • Compensation requirements
  • Housing-shortage regulations
  • Local quotas or limits
  • Rules concerning the property’s location
  • Condominium restrictions

In cities where the housing market is particularly tight, converting a residential property into a tourist accommodation can be significantly more complicated than simply putting the property on Airbnb.

This is particularly important in cities such as Paris, where the rules concerning change of use and compensation can be strict.

Registration of a Furnished Tourist Rental

One of the most important compliance steps is determining whether the property must be registered with the municipality.

The registration system is being expanded nationally, and the new framework requires tourist accommodation declarations to be handled through the dedicated registration system.

Depending on the municipality, the owner may receive a registration number that must appear in advertisements for the property.

The registration number allows local authorities to identify tourist accommodation and monitor compliance with local rental restrictions.

Failing to register when registration is required can result in an administrative fine of up to €10,000. A false declaration or use of a false registration number can result in a fine of up to €20,000.

Change of Use: A Major Issue for Secondary Residences

In some municipalities, particularly areas experiencing significant pressure on housing, a property used as a tourist rental may require a change-of-use authorization.

The principle is simple: a residential property cannot necessarily be transformed into a commercial tourist accommodation without authorization.

The situation becomes particularly important in cities such as Paris.

What Is Compensation?

Some municipalities impose a compensation mechanism when a residential property is converted into tourist accommodation.

In practice, the owner may be required to compensate for the loss of housing by converting another premises of an equivalent nature or surface from commercial use into residential use, depending on the applicable local rules.

The precise compensation requirements are determined locally.

In areas where compensation applies, failing to obtain the necessary authorization can expose the owner to substantial financial penalties, potentially including fines of up to €50,000 per premises, together with daily penalties in certain circumstances.

This is why purchasing an apartment with the intention of operating it as a year-round Airbnb should never be treated as a simple rental decision.

Check the Rules of Your Condominium

If the property is located in a condominium, the règlement de copropriété must also be examined.

The condominium rules can contain provisions affecting the use of the property, and the 2024 legislation has strengthened the ability of condominiums to regulate furnished tourist rentals.

Since 2025, a co-owner who registers as a furnished-tourist-rental operator must also inform the condominium trustee.

New condominium regulations can expressly address whether tourist rentals are permitted, while existing condominium rules can be modified under the applicable voting rules.

Before starting a short-term rental activity, owners should therefore verify:

  • The destination of the building
  • The condominium regulations
  • Existing restrictions on commercial activity
  • Previous general-assembly decisions
  • Whether the property is compatible with tourist accommodation
  • Whether notification to the syndic is required

Ignoring condominium rules can result in disputes with other co-owners and potentially lead to legal proceedings.

Taxation of Short-Term Rentals in France

Income generated by furnished rentals is generally taxable under the BIC — Bénéfices Industriels et Commerciauxcategory rather than as ordinary unfurnished rental income.

However, the taxation of furnished tourist accommodation changed significantly for income earned from 2025 onward and declared in 2026.

The distinction between:

  • Classified furnished tourist accommodation
  • Non-classified furnished tourist accommodation
  • Other furnished rentals

has become particularly important.

Micro-BIC Rules for Tourist Rentals

For non-classified furnished tourist accommodation, the micro-BIC turnover threshold was reduced from the previous €77,700 level to €15,000 for income subject to the new rules.

The applicable tax allowance was also reduced.

For income from 2025 declared in 2026, non-classified tourist rentals generally benefit from a 30% flat-rate allowance, subject to the applicable rules and limits.

Classified furnished tourist accommodation benefits from different treatment, with a 50% allowance under the new rules in the relevant situations.

This means that property owners should no longer automatically use the old “€77,700 threshold and 50% allowance” information often found in older Airbnb tax guides.

The taxation should be reviewed according to:

  • The classification of the property
  • Annual turnover
  • The type of rental
  • The applicable tax regime
  • Whether the taxpayer chooses the actual-expense regime
  • The date of the income concerned

If expenses are substantial, the régime réel may need to be considered because it can allow eligible expenses to be taken into account according to the applicable rules.

The €23,000 Threshold: Tax Is Not the Same as Social Security

The €23,000 figure is frequently misunderstood.

For French tax purposes, the professional/non-professional furnished-rental classification generally depends on two cumulative conditions:

  1. Annual furnished-rental receipts exceed €23,000; and
  2. Those receipts exceed the household’s other relevant professional income categories.

This classification is assessed at household level for tax purposes.

However, social-security rules use their own criteria, particularly for furnished tourist rentals.

For social contributions, furnished tourist rentals generating more than €23,000 in annual receipts can fall within the social-security system applicable to professional activity.

The treatment also differs according to whether the tourist accommodation is classified or non-classified.

Consequently, the €23,000 threshold should not be presented as a universal “tax threshold” above which every owner automatically becomes an LMNP or LMP in exactly the same way.

What Happens if You Are a Non-Resident Owner?

Owning a French property does not necessarily mean that you are French tax resident.

A non-resident who rents out furnished property located in France can still have French tax obligations on the rental income.

The income from furnished property located in France is generally reported in the BIC category, including for non-resident taxpayers.

The distinction between LMNP and LMP can also become relevant, and the 2026 rules contain specific provisions concerning how the professional status test is assessed for non-residents.

For international property owners, the situation can therefore involve both:

  • French taxation
  • Social-security considerations
  • The tax rules of the owner’s country of residence
  • Potential double-taxation treaty provisions

A cross-border analysis is often necessary rather than relying solely on a standard Airbnb tax calculation.

Registration of the Rental Activity

Where the furnished-rental activity is subject to business registration requirements, the owner must complete the appropriate formalities through the guichet unique des formalités des entreprises.

This is particularly important when the activity crosses the applicable social or professional thresholds.

The administrative obligations should therefore be considered separately from the municipal registration of the property.

In other words:

Property registration with the municipality ≠ business registration with the French formalities system.

Depending on the situation, an owner may have to deal with both.

Rental Agreement and Documentation

A furnished tourist rental should be properly documented.

The rental contract should contain essential information including:

  • The identity and contact details of the landlord
  • The identity and contact details of the tenant
  • The address of the property
  • Rental dates
  • Arrival and departure times
  • Description of the accommodation
  • Number of rooms and relevant characteristics
  • Furniture and equipment provided
  • Services available
  • Rental price
  • Payment conditions
  • Deposit or advance-payment arrangements
  • Additional charges where applicable
  • Registration number where one exists
  • The applicable status of the landlord where required

Keeping copies of contracts, invoices, booking records and tax documentation is strongly recommended.

Tourist Tax

Another important issue is the taxe de séjour.

Depending on the municipality and the type of accommodation, tourist tax may be payable by the guest and collected by the landlord or platform.

The applicable amount varies according to:

  • Location
  • Accommodation category
  • Classification
  • Number of occupants
  • Length of stay
  • Local rules

Platforms can collect and remit tourist tax in certain circumstances, but owners should not assume that every administrative obligation automatically disappears when using Airbnb or another platform.

Energy Performance Rules

Energy performance is becoming increasingly important for furnished tourist accommodation.

The 2024 legislation introduced a progressive framework concerning the DPE — diagnostic de performance énergétique.

The legislation provides for stricter requirements over time, including future restrictions concerning poorly rated properties.

For owners considering a long-term investment in tourist accommodation, the property’s energy rating should therefore be taken into account when assessing the future viability of the rental strategy.

Insurance for Short-Term Rentals

Insurance is another essential consideration.

Although the exact insurance requirements depend on the situation, appropriate coverage can protect the owner against risks such as:

  • Accidental damage
  • Water damage
  • Fire
  • Liability claims
  • Damage caused by guests
  • Disputes concerning the property

Do not automatically assume that a standard home insurance policy provides adequate coverage for commercial or tourist rental activity.

Before listing the property, check with the insurer whether short-term furnished tourist rental is covered and under what conditions.

Common Mistakes to Avoid

Short-term rental owners frequently focus on the income potential and overlook the regulatory side.

Some of the most common mistakes include:

1. Assuming Airbnb Makes the Rental Legal

Being able to publish a property on a platform does not necessarily mean that the property complies with local regulations.

2. Using the Old 120-Day Rule Without Checking the Municipality

A municipality can reduce the maximum number of rental days for a principal residence to 90 days.

3. Ignoring Change-of-Use Rules

A secondary residence in a regulated city may require authorization before it can be operated as a tourist rental.

4. Applying Outdated Tax Rules

Older articles often still quote the previous €77,700 micro-BIC threshold and previous tax allowances for non-classified tourist rentals.

These figures should not automatically be used for 2026 tax planning.

5. Forgetting Social Contributions

The €23,000 threshold can have important social consequences, but the social-security rules should be distinguished from the tax definition of LMNP/LMP.

6. Ignoring the Condominium Rules

A property that appears suitable for Airbnb may still be subject to condominium restrictions.

7. Treating a Non-Resident Owner Like a French Resident

International property owners need to consider both French rules and the tax rules applicable in their country of residence.

Practical Checklist Before Listing Your Property

Before putting your French property online, check the following:

Property

  • Is it your principal or secondary residence?
  • Is it located in a regulated municipality?
  • Is a change of use required?
  • Is compensation required?
  • Is the property subject to a condominium?
  • Does the condominium regulation allow the activity?

Municipal formalities

  • Is a declaration required?
  • Do you need a registration number?
  • Does the registration number need to appear in advertisements?
  • Does the municipality impose a rental-day limit?

Tax

  • Is the property classified or non-classified?
  • Which BIC regime applies?
  • Does the micro-BIC regime apply?
  • Would the actual-expense regime be more appropriate?
  • Do you need to declare the activity through the business formalities system?

Social security

  • Do your annual receipts exceed €23,000?
  • Are social contributions applicable?
  • Which social-security regime applies to your particular rental activity?

Documentation

  • Is the rental contract compliant?
  • Is tourist tax correctly handled?
  • Is your insurance appropriate?
  • Are your booking and accounting records properly maintained?

Short-Term Rental in France: Why Professional Advice Matters

French short-term rental regulations are becoming increasingly local and complex.

The legal treatment can change depending on the municipality, the property’s status, its classification, the number of rental days, the owner’s tax residence and the amount of rental income generated.

For international owners in particular, simply calculating the Airbnb revenue is not enough.

You need to understand the interaction between French property regulations, furnished-rental taxation, social contributions, municipal registration and international tax obligations.

How ESCEC International Can Help

Managing a furnished tourist rental in France can involve much more than collecting rental income.

ESCEC International supports international property owners with French accounting and tax matters, helping them understand their obligations and structure their rental activity appropriately.

Depending on your situation, professional assistance can cover:

  • French furnished-rental taxation
  • LMNP/LMP analysis
  • BIC tax reporting
  • Tax regime selection
  • Rental-income compliance
  • Social-security considerations
  • Registration and administrative questions
  • Cross-border tax considerations
  • Support for non-resident property owners

If you own property in France and are considering Airbnb or another short-term rental platform, getting the tax and regulatory framework right from the beginning can help you avoid expensive mistakes later.

Before listing your property, make sure you know exactly which rules apply to your property, your municipality and your personal tax situation.

 

FAQ – Short-Term Rentals in France

Is short-term rental legal in France?

Yes, short-term rental is legal in France, but it is subject to several rules that can vary depending on the municipality, the type of property, its use as a principal or secondary residence, and local regulations. Before listing a property, owners should check registration, planning, tax, social-security and condominium requirements.

What is a short-term rental in France?

A short-term rental generally falls under the French legal category of “meublé de tourisme”, or furnished tourist accommodation. It refers to a furnished property such as an apartment, studio or villa rented to temporary occupants who do not establish it as their main home.

Can I rent out my main residence on Airbnb in France?

Yes, a principal residence can generally be rented as furnished tourist accommodation, but a maximum number of rental days may apply. The national framework allows municipalities to reduce the limit from 120 to 90 days per calendar year, so owners should check the rules applicable in their municipality.

Do I need to register my short-term rental in France?

Registration requirements depend on the property and municipality. The national registration framework is being expanded, and owners may need to obtain a registration number for their furnished tourist accommodation. This number may also have to appear in advertisements. The applicable local requirements should be checked before the property is listed.

Can I rent out a secondary residence as a short-term rental?

Yes, but secondary residences can be subject to stricter requirements than principal residences. Depending on the municipality, the owner may need to comply with registration, change-of-use authorization, compensation requirements, urban-planning rules or local restrictions.

Do I need a change-of-use authorization for a short-term rental?

In some municipalities, particularly areas experiencing significant housing pressure, converting a residential property into a furnished tourist accommodation can require change-of-use authorization. The rules are determined locally, so owners should check with the relevant municipality before starting the rental activity.

What is compensation for a short-term rental in France?

In municipalities where a compensation mechanism applies, an owner converting residential premises into tourist accommodation may have to compensate for the loss of housing by converting another premises into residential use, depending on the applicable local rules. The exact requirements vary between municipalities.

Can a condominium prevent me from operating a short-term rental?

Potentially. If the property is located in a copropriété, the condominium regulations and relevant general-assembly decisions should be checked before starting a furnished tourist rental. French legislation has also strengthened the ability of condominiums to regulate tourist rentals.

How is short-term rental income taxed in France?

Income from furnished rentals is generally taxed under the BIC (Bénéfices Industriels et Commerciaux) category rather than as ordinary unfurnished rental income. The applicable regime depends on factors including the type of furnished rental, its classification and the amount of annual income.

What is the micro-BIC threshold for short-term rentals in 2026?

For non-classified furnished tourist accommodation, the micro-BIC turnover threshold was reduced to €15,000 for income subject to the new rules. For income from 2025 declared in 2026, a 30% flat-rate allowance generally applies under the new rules, subject to the applicable conditions and limits.

What is the tax allowance for a classified furnished tourist rental?

For classified furnished tourist accommodation, a different tax treatment applies. Under the rules described in the article, the applicable flat-rate allowance is 50% in the relevant situations. The exact treatment should be determined according to the taxpayer’s circumstances and the income concerned.

What is the €23,000 threshold for furnished rentals?

The €23,000 threshold is relevant to determining professional or non-professional furnished-rental status for tax purposes. The professional classification generally requires both annual furnished-rental receipts above €23,000 and those receipts exceeding the household’s other relevant professional income categories.

Does earning more than €23,000 automatically make me a professional landlord?

No. The €23,000 figure should not be treated as a universal threshold that automatically determines every aspect of furnished-rental taxation and social security. The tax classification and social-security rules have different criteria and must be considered separately.

Do non-residents pay tax on short-term rental income from French property?

A non-resident who owns and rents out furnished property located in France can have French tax obligations on the rental income. The income is generally reported under the BIC category. The owner’s country of residence and any applicable double-taxation treaty can also affect the overall tax treatment.

Do I need to register my furnished rental as a business?

Depending on the circumstances, the furnished-rental activity may need to be registered through the guichet unique des formalités des entreprises. This business registration is separate from the municipality’s registration of the tourist accommodation.

Do I have to pay tourist tax on a short-term rental?

A taxe de séjour may apply depending on the municipality and type of accommodation. It can generally be collected from the guest by the owner or, in certain situations, by the rental platform. The amount depends on factors such as the location, accommodation category, classification and length of stay.

Do I need insurance for a short-term rental?

Owners should check that their insurance policy adequately covers short-term furnished tourist rental activity. Depending on the policy, appropriate coverage may address risks such as property damage, fire, water damage, guest-related damage and liability.

What happens if I operate a short-term rental without registration?

Where registration is mandatory, failing to register can result in an administrative fine of up to €10,000. A false declaration or use of a false registration number can result in a fine of up to €20,000, according to the rules described in the article.