REGULATORY GUIDE

Airbnb & Short-Term Rental Regulations in Île-de-France

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

Airbnb & Short-Term Rental Regulations in Île-de-France

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.

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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.

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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.
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Safety & Insurance

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

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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.

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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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    Stay fully booked without the hassle. Our Île-de-France–based team handles planning checks, permits, safety and tax setup—plus bookings, guest messages, and calendar sync—so you don’t have to.

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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.

    FAQ

    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
    France — Meublés de tourisme (national rules)
    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.