1. The 120-night cap

If your Paris apartment is your primary residence (residence principale), you can rent it as a furnished short-term let for up to 120 nights per calendar year. This applies to entire-home lets only. Renting a room while you are present does not count toward the cap.

1.1 What counts as a night

Each night a guest stays counts as one night toward your 120-night annual limit. Airbnb and Booking.com track this automatically for Paris listings and block bookings once 120 nights are reached. The cap resets on 1 January each year.

1.2 Primary vs secondary residence

Your primary residence is where you live for at least 8 months per year. If the property is a secondary residence (pied-a-terre, investment property, or holiday home), different rules apply (see Section 3). The 120-night cap only applies to primary residences.

1.3 Platforms enforce the cap

Since 2019, Airbnb has automatically blocked Paris listings once 120 nights are reached. Booking.com and other platforms are also subject to enforcement requirements. You cannot circumvent the cap by switching platforms mid-year, as the registration system tracks cumulative nights across all platforms.

2. Registration requirements

All short-term rental properties in Paris must be registered with the Mairie de Paris before listing on any platform.

2.1 How to register

Registration is done online through the Mairie de Paris telecservice portal. You provide your property address, proof of ownership or tenancy, and confirm that the property is your primary residence. Once registered, you receive a 13-digit numero d'enregistrement.

2.2 Documents needed

• Proof of identity (passport or carte nationale d'identite).
• Proof of ownership (acte de propriete) or rental agreement with landlord consent.
• Proof that the property is your primary residence (tax notice, utility bills, or attestation sur l'honneur).
• Declaration of the number of rooms and beds available for guests.

2.3 Your registration number must appear on every listing

Once you have your numero d'enregistrement, it must be displayed on every listing (Airbnb, Booking.com, Vrbo, and any other platform or website). Listings without a valid registration number can be removed by the platform or flagged by the Mairie.

2.4 Consequences of not registering

Fines for listing without a registration number can reach EUR 5,000 per listing. For exceeding the 120-night cap, fines can reach EUR 10,000. The Mairie de Paris has a dedicated enforcement team and actively monitors platforms.

3. Secondary residence rules

If the property is not your primary residence, the rules are significantly stricter.

3.1 Change of use authorisation

To legally rent a secondary residence as a short-term let in Paris, you need a change-of-use authorisation (autorisation de changement d'usage) from the Mairie. In Paris, this comes with a compensation requirement: you must convert an equivalent amount of commercial space to residential use in the same arrondissement, or purchase compensation rights from a third party.

3.2 The compensation rule in practice

The compensation requirement makes short-term letting of secondary residences in Paris extremely expensive. Compensation rights in central arrondissements can cost EUR 50,000-150,000+ depending on the area and property size. This effectively prices out most individual owners from legally operating a secondary residence as a short-term let.

3.3 What this means practically

If you own a Paris apartment as an investment and do not live there 8+ months per year, you cannot legally rent it on Airbnb without the change-of-use authorisation. Enforcement has increased significantly since 2020, and the Mairie actively pursues non-compliant secondary residence listings.

For a comparison with how other cities handle similar restrictions, see our guides to holiday home regulations in Dubai.

4. Building-specific restrictions

4.1 Co-ownership rules (copropriete)

Many Paris apartments are in co-owned buildings governed by a reglement de copropriete. Some buildings include a clause de bourgeoisie that restricts or prohibits commercial activity, which can include short-term letting. Check your building's reglement before listing.

4.2 Syndic approval

Even where the reglement does not explicitly prohibit short-term lets, the syndic (building management company) or assemblee generale (owners' meeting) can raise objections if guests cause repeated disturbances. Neighbour complaints are the most common trigger for enforcement in Parisian buildings.

4.3 Leasehold properties

If you rent your apartment, you need explicit written consent from your landlord to sublet on Airbnb. Subletting without consent is grounds for lease termination under French law.

5. Tax obligations for Paris hosts

5.1 Micro-BIC regime

Short-term rental income in France is classified as revenus de location meublee (furnished rental income). Most individual hosts use the micro-BIC regime, which applies a flat 50% abatement on gross income up to EUR 77,700. You pay income tax and social contributions on the remaining 50%.

5.2 Real regime option

If your expenses exceed 50% of gross income, you can opt for the regime reel, which allows you to deduct actual expenses (mortgage interest, insurance, cleaning, management fees, depreciation). This requires more detailed accounting but can result in lower tax if your costs are high.

5.3 DAC7 platform reporting

Since 2023, Airbnb, Booking.com, and other platforms report host income directly to the French tax authority (Direction Generale des Finances Publiques) under the EU DAC7 directive. Your gross earnings, number of transactions, and property details are reported automatically. There is no room for underreporting.

5.4 Taxe de sejour

A tourist tax (taxe de sejour) of EUR 0.25-5.00 per person per night applies depending on the property classification. Airbnb collects and remits this automatically for most Paris bookings. Check whether your platform handles this or whether you need to collect and remit it yourself.

For a comparison with how other countries tax short-let income, see our guide to short-let tax rules in Ireland.

6. Practical compliance checklist

Before your first Paris listing goes live:

• Confirm the property is your primary residence (8+ months per year).
• Register with the Mairie de Paris and obtain your numero d'enregistrement.
• Add the registration number to every listing on every platform.
• Check your building's reglement de copropriete for any short-let restrictions.
• If renting, obtain written landlord consent to sublet.
• Set up night tracking to stay within the 120-night annual cap.
• Declare income under micro-BIC or regime reel on your annual tax return.
• Confirm your platform collects taxe de sejour, or set up collection yourself.

7. When professional management helps

Paris's compliance requirements make professional management particularly valuable. The combination of registration, 120-night tracking, building management relations, tax reporting, and multi-platform enforcement creates an operational load that most individual owners find difficult to manage alongside a day job.

A management company handles night tracking across platforms, ensures your registration number is displayed correctly, coordinates cleaning between guests, manages pricing and distribution, and deals with building management on your behalf.

Management fees in Paris typically run 15-20% of booking revenue. Given the regulatory complexity and the strong demand in Paris (particularly during fashion weeks, Roland-Garros, and summer), most owners find this pays for itself through higher occupancy and zero compliance risk. For a full breakdown of fees, see our guide to Airbnb management fees. To understand the ROI, see our guide to whether management is worth it.

8. FAQ

How many nights can I rent my Paris flat on Airbnb?

Up to 120 nights per calendar year if it is your primary residence. Airbnb automatically blocks bookings after 120 nights. The cap resets on 1 January each year. Renting a room while you are present does not count toward the cap.

Do I need to register my Paris apartment?

Yes. All short-term rental properties in Paris must be registered with the Mairie de Paris before listing. You receive a 13-digit numero d'enregistrement that must appear on every listing. Fines for listing without registration can reach EUR 5,000.

What happens if I exceed 120 nights?

Fines of up to EUR 10,000 per property. Airbnb blocks bookings automatically after 120 nights, but if you list on multiple platforms and circumvent the cap, the Mairie can detect this through the registration system and pursue enforcement.

Can I rent my secondary residence in Paris on Airbnb?

Only with a change-of-use authorisation from the Mairie, which includes a compensation requirement (converting equivalent commercial space to residential). This is prohibitively expensive for most individual owners. Without authorisation, short-term letting of a secondary residence in Paris is illegal.

Does Houst handle Paris compliance?

Yes. Houst manages Paris properties with full compliance support: registration guidance, 120-night tracking across platforms, building management liaison, and tax reporting assistance. Management fees are typically 15-20% of booking revenue.

This guide is general information, not legal or tax advice. French regulations are complex and change frequently. Always confirm current requirements with the Mairie de Paris or a qualified adviser.