REGULATORY GUIDE

Stay fully compliant with France's short-term rental regulations. Everything you need to know about permits, taxes, and legal requirements.
Last updated:
September 4, 2025
France
Île-de-France
France
REGULATORY GUIDE

Stay fully compliant with France's short-term rental regulations. Everything you need to know about permits, taxes, and legal requirements.
Last updated:
September 4, 2025
France
Île-de-France
France

TL;DR

Rules

How to comply

Rules, Taxes & Penalties

Upcoming Changes

FAQs

impots.gouv.fr: Location meublée (LMNP/BIC)

Primary residence entire-home letting is capped at 120 nights/yr; tourist-furnished lets (‘meublés de tourisme’) may require registration/permit in many cities.

Short-term letting is legal in France under the “meublé de tourisme” regime. Rules are national with strong municipal powers: many cities require an online registration (numéro d’enregistrement) and, for secondary homes in large/tight-market communes, a change-of-use authorisation with possible compensation. Primary residences can be let up to 120 nights a year (from 2025, communes may reduce this to 90). A nationwide registration system becomes mandatory by 20 May 2026. Most communes levy a taxe de séjour collected by hosts or platforms. Fit smoke alarms (DAAF) and keep basic safety measures. Declare income; VAT and local taxes apply where relevant.

Legality
Allowed nationally via the meublé de tourisme regime; municipalities can require registration and, for secondary homes in many big/tight communes, change-of-use authorisation.
Night Cap
Allowed nationally via the meublé de tourisme regime; municipalities can require registration and, for secondary homes in many big/tight communes, change-of-use authorisation.
STR Register
Allowed nationally via the meublé de tourisme regime; municipalities can require registration and, for secondary homes in many big/tight communes, change-of-use authorisation.
Risk
Letting without required registration or change-of-use, exceeding local night limits, or missing tourist-tax/safety duties can lead to substantial civil fines and court action.

Key Rules at a Glance

Overview of requirements, authorities, and costs for short-term rental compliance
Requirement
What you need
Authority / Link
Cost / Time

Registration / Permit

Allowed nationally via the meublé de tourisme regime; municipalities can require registration and, for secondary homes in many big/tight communes, change-of-use authorisation.

Max Nights

Allowed nationally via the meublé de tourisme regime; municipalities can require registration and, for secondary homes in many big/tight communes, change-of-use authorisation.

Planning / Zoning

Registration is typically immediate once filed; change-of-use decisions and any compensation formalities vary by city and can take several weeks to months.

Fee
No national processing. Registration can be same-day; change-of-use/compensation procedures and any inspections extend timelines case-by-case.

Safety & Insurance

Install at least one compliant smoke alarm (DAAF) in every dwelling, keep escape routes clear, provide basic emergency info; larger capacities may trigger ERP rules.

Tax

Income tax under French rules (BIC for furnished lettings). Tourist tax (taxe de séjour) applies, plus a regional surcharge = 200% of the base tax. TVA: hotel/para-hotel services taxable (typically 10%); simple furnished letting generally exempt.

Step-by-Step: How to comply

Overview of requirements, authorities, and costs for short-term rental compliance
1

France uses “change of use” (not classic planning permission) for secondary-home tourist lets in many large/tight communes; elsewhere a simple declaration/registration may suffice. Registration is typically immediate once filed; change-of-use decisions and any compensation formalities vary by city and can take several weeks to months.

2

Apply if required. Planning application (fee ~€). No single national fee. Municipal registration is generally free; change-of-use authorisations may involve fees and compensation (set locally). Taxe de séjour is separate and remitted to the commune.

3

Income tax under French rules (BIC for furnished lettings). Tourist tax (taxe de séjour) applies, plus a regional surcharge = 200% of the base tax. TVA: hotel/para-hotel services taxable (typically 10%); simple furnished letting generally exempt.

4

Install at least one compliant smoke alarm (DAAF) in every dwelling, keep escape routes clear, provide basic emergency info; larger capacities may trigger ERP rules.

Your Short-Term Rental Compliance Guide

Overview of requirements, authorities, and costs for short-term rental compliance

Enjoy hassle-free hosting with Houst

  • Tourist tax: Municipal taxe de séjour + Île-de-France regional surcharge (200%); amount varies by category/classification.
  • TVA: Furnished letting is exempt unless para-hotelier (≥3 of: breakfast, regular cleaning, linen, reception), which is taxable (intermediate 10% for accommodation).
  • Income tax: Furnished letting under BIC (micro-BIC or réel).
  • Service-Public: Île-de-France tourist-tax surcharge (x200%)

    Edge Cases & Exemptions

    • Paris, Lyon, Bordeaux, Nice and other “zones tendues”: registration plus strict change-of-use with compensation; strong enforcement.

    • Primary-home definition = occupied ≥8 months/year (limited exceptions).

    • From 2025, communes may reduce the primary-home cap to 90 nights and fine up to €15,000 for exceeding a local limit.

    • From 20 May 2026, a national tele-service will apply for all declarations/registration numbers.

    Penalties & Enforcement

    • Illegal change of use: civil fine up to €100,000 per dwelling, with potential daily penalties until regularised.
    • Registration/record-keeping and night-limit breaches: civil fines (higher since late-2024 reforms).
    • Tourist-tax non-payment is enforceable by the commune; platforms file and pay where they collect.

    Up to €100,000 per dwelling for illegal change of use; separate civil fines apply for registration/over-cap breaches.

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    impots.gouv.fr: Location meublée (LMNP/BIC)

    Primary residence entire-home letting is capped at 120 nights/yr; tourist-furnished lets (‘meublés de tourisme’) may require registration/permit in many cities.

    Do I need planning permission in France?
    Is there a night cap or 90-day limit in France?
    Do I need to register or get a permit?
    What taxes do I need to pay for short-term lets?
    What safety requirements do short-term lets need to meet in France?

    Tools & Resources

    Planning Guidance
    Service-Public — Résidence secondaire en meublé de tourisme (déclaration et changement d’usage)
    Fire Safety Guidance
    Service-Public — Détecteur de fumée (DAAF) : obligations
    Tourist/Local Tax Guidance
    Service-Public: Île-de-France tourist-tax surcharge (x200%)
    National Safety Guidance
    Service-Public.fr: Détecteur de fumée (Daaf) — obligation dans tous les logements
    National Tax Guidance
    impots.gouv.fr: Location meublée (LMNP/BIC)
    Regional Safety Guidance

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    This guide is informational and not legal advice. Always confirm with

    Commune/Intercommunality (registration, taxe de séjour, enforcement); Tribunal judiciaire; DGFiP/municipal tax offices.

    your local authority.