Meublé de tourisme = furnished villa/apartment/studio let to passing clientele who do not take up residence, for stays by the day, week or month, with exclusive use of the unit.
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.
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.
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.
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.
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.
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.
• 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.
⭐ Rated 4.8/5 by 2,500+ Hosts
• Universal declaration/registration via national tele-service by 20 May 2026.
• Communes can adopt a 90-night primary-home cap and new administrative fines.
• Energy-performance and documentation duties tighten progressively (DPE checks and sanctions rolled out by decree).
Primary residence entire-home letting is capped at 120 nights/yr; tourist-furnished lets (‘meublés de tourisme’) may require registration/permit in many cities.
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.
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.
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.
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.
impots.gouv.fr: Location meublée (LMNP/BIC)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.
⭐ Rated 4.8/5 by 2,500+ Hosts
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.