REGULATORY GUIDE

Stay fully compliant with Paris'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
Paris
REGULATORY GUIDE

Stay fully compliant with Paris'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
Paris

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 in Paris as meublés de tourisme, but rules are strict. Primary residence whole-home letting is capped at 90 nights/year and requires an online registration number shown in ads. Secondary homes or >90 nights require change-of-use authorization with compensation (effectively converting equivalent space back to housing) before advertising, plus the registration number. Collect/remit Paris tourist tax. Smoke alarms are mandatory in dwellings; follow Paris fire-safety advice.

Legality
Allowed with registration (primary residence ≤90 nights/year) or with change of use + compensation for secondary homes/letting beyond the cap.
Night Cap
Get a 13-character registration number online and display it in every listing. For non-primary residences or >90 nights, obtain change of use with compensation first, then register. Platforms enforce caps/reporting.
STR Register
Get a 13-character registration number online and display it in every listing. For non-primary residences or >90 nights, obtain change of use with compensation first, then register. Platforms enforce caps/reporting.
Risk
Operating a secondary home or advertising without authorization/registration is aggressively enforced and can trigger heavy fines and closure.

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

Get a 13-character registration number online and display it in every listing. For non-primary residences or >90 nights, obtain change of use with compensation first, then register. Platforms enforce caps/reporting.

Max Nights

Get a 13-character registration number online and display it in every listing. For non-primary residences or >90 nights, obtain change of use with compensation first, then register. Platforms enforce caps/reporting.

Planning / Zoning

Registration number is issued immediately online when filing; timing for change-of-use/compensation varies (weeks–months) depending on the dossier.

Fee
Online registration: instant; authorization with compensation: case-by-case (expect longer).

Safety & Insurance

Equip at least one smoke detector (DAAF) per dwelling; provide safety info/evacuation guidance; keep equipment maintained; call 18/112 in emergencies; follow Paris fire-safety tips.

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

Paris requires change-of-use authorization with compensation (CCH L.631-7 et s.) for secondary homes/letting beyond the cap; registration is mandatory for all meublés before advertising. Registration number is issued immediately online when filing; timing for change-of-use/compensation varies (weeks–months) depending on the dossier.

2

Apply if required. Planning application (fee ~€).

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

Equip at least one smoke detector (DAAF) per dwelling; provide safety info/evacuation guidance; keep equipment maintained; call 18/112 in emergencies; follow Paris fire-safety tips.

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

  • Compensation is technical and costly (convert equivalent surface to housing); get legal advice before purchase.
  • Annex rooms/maids’ rooms aren’t treated as part of the main dwelling—full authorization path applies.
  • Building rules/noise/nuisance enforcement runs alongside city sanctions.
  • Tourist-tax filings must match platform collections; keep records.
  • Penalties & Enforcement

  • City inspectors verify declarations; platforms must block listings at 90 nights and share night counts.
  • Fines scale quickly (no registration, cap breach, illegal change of use); courts may add daily penalties until regularization.
  • Up to €100,000 for illegal change of use (+ up to €1,000/m²/day); €10,000 per year for exceeding the 90-night cap; €5,000 for failure to register.

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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 Paris?
    Is there a night cap or 90-day limit in Paris?
    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 Paris?

    Tools & Resources

    Planning Guidance
    CCH L.631-7 et s. (changement d’usage); Code du Tourisme L.324-1-1/D.324-1-1; Paris Municipal Regulation on meublés touristiques.
    Fire Safety Guidance
    Ville de Paris — Prévention des incendies
    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

    CCH L.631-7 et s. (changement d’usage); Code du Tourisme L.324-1-1/D.324-1-1; Paris Municipal Regulation on meublés touristiques.

    your local authority.