REGULATORY GUIDE

Stay fully compliant with Île-de-France's short-term rental regulations. Everything you need to know about permits, taxes, and legal requirements.
Last updated:
September 3, 2025
France
Île-de-France
Île-de-France
REGULATORY GUIDE

Stay fully compliant with Île-de-France's short-term rental regulations. Everything you need to know about permits, taxes, and legal requirements.
Last updated:
September 3, 2025
France
Île-de-France
Île-de-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 lets are legal across Île-de-France under the meublé de tourisme regime. In most large communes (e.g., Paris and many inner-ring cities), you must obtain a registration number and show it in ads; whole-home letting of a primary residence is capped at 120 nights per year in communes that use this system. Secondary homes or letting beyond the cap generally require change-of-use authorisation (often with compensation) before advertising. Tourist-tax (taxe de séjour) applies and platforms usually collect/remit. Fit smoke alarms (DAAF) and follow basic fire-safety practices.

Legality
Allowed nationally as meublés de tourisme. Primary residences are typically limited to 120 nights/year (in communes with registration). Secondary homes or >120 nights usually require change of use (with compensation) before advertising.
Night Cap
Primary residence: up to 120 nights/year in communes operating the registration regime. The 2024 law lets communes lower this to 90 nights by deliberation—check your local rules.
STR Register
Where a commune requires it, obtain a 13-character registration number and display it in all listings. For secondary homes or >120 nights, secure change-of-use authorisation first (often with compensation), then register.
Risk
Operating a secondary home without change-of-use approval—or advertising without a valid registration number—triggers aggressive enforcement and heavy fines.

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

Where a commune requires it, obtain a 13-character registration number and display it in all listings. For secondary homes or >120 nights, secure change-of-use authorisation first (often with compensation), then register.

Max Nights

Primary residence: up to 120 nights/year in communes operating the registration regime. The 2024 law lets communes lower this to 90 nights by deliberation—check your local rules.

Planning / Zoning

Registration is typically immediate online once accepted. Change-of-use authorisations take weeks to months depending on the commune and dossier.

Fee
Registration: immediate issuance online. Change of use: allow several weeks to a few months depending on consultation and, in Paris, compensation arrangements.

Safety & Insurance

Install and maintain at least one compliant smoke alarm, provide basic safety information, and keep equipment maintained.

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

In Paris and many neighbouring communes, secondary-home tourist use requires change of use and often compensation (creation of equivalent housing surface). Registration is typically immediate online once accepted. Change-of-use authorisations take weeks to months depending on the commune and dossier.

2

Apply if required. Planning application (fee ~€). Registration is free. The main cost for secondary homes is compensation under change-of-use rules; some communes charge admin fees.

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 and maintain at least one compliant smoke alarm, provide basic safety information, and keep equipment maintained.

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 uses strict change-of-use with compensation; many inner-ring communes have similar regimes.

    • Tourist-tax rates vary by commune and are updated annually.

    • New obligations include notifying the building manager when you obtain a registration number in some copropriétés.

    Penalties & Enforcement

    • Change of use without approval can attract civil fines up to €100,000 per dwelling and daily penalties until regularisation.

    • Non-registration, false numbers, and cap breaches carry escalating fines; platforms must block listings beyond legal limits and share stay counts.

    Illegal change of use: up to €100,000 per dwelling (CCH L.651-2). Non-registration: up to €10,000; use of a false number up to €20,000. Exceeding the 120-night cap can be fined (currently up to €10,000/year; set to rise to €15,000 when the implementing decree takes effect).

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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 Île-de-France?
    Is there a night cap or 90-day limit in Île-de-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 Île-de-France?

    Tools & Resources

    Planning Guidance
    Local commune (Mairie) — Urbanisme/Logement (registration, change of use); Communal/Départemental tax office (taxe de séjour).
    Fire Safety Guidance
    Service-Public — Smoke alarms (DAAF)
    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

    Local commune (Mairie) — Urbanisme/Logement (registration, change of use); Communal/Départemental tax office (taxe de séjour).

    your local authority.