France's new rules for renting out your home on Airbnb

As part of a wider crackdown on holiday rentals via platforms such as Airbnb, France has introduced new rules for people renting out their main residence as a holiday rental.

Tougher rules for people renting out second homes, or those operating commercial holiday rentals, are already in place - see details here.

Main residence

Anyone looking to rent out their primary residence in France to earn some cash while they’re not using it must now register their property with local authorities as furnished tourist accommodation, even if they're only renting it for a few days each year.

Until May 2026, the requirement to register a property in such a manner was only mandatory in particular areas, mainly those with a housing shortage.

This registration requirement is now mandatory everywhere.

Upon completion of the registration, the homeowner will receive a unique registration number which must appear on the rental advertisement and on all bookings.

It's worth nothing that some areas have stricter local rules in place for Airbnb rentals - for example a total ban on renting out second homes to tourists (as is the case in Paris); or a limit on the number of days it can be rented out per year - so check with your local mairie for the rules in your area;

Renting a room

The rules are different if a property owner occasionally rents out a room in their home while they are living in it, as this is not considered furnished tourist accommodation under the French tourism code.

So if you sometimes rent out your spare room on Airbnb, while you remain on site, then registration is not required. If, however, you rent out your whole house or apartment while you are away - when you're on holiday for example - then registration is required.

Properties operating as a B&B come under a different code, as they are businesses.

But it remains a good idea to contact local authorities before renting out a room.

The tourist tax must be collected in all circumstances.

Tax

Rental income is taxable and must be declared on annual tax returns. Furnished rentals fall under the micro-BIC regime as long as the annual turnover does not exceed certain ceilings set for each rental category.

For the tax declaration of 2026 income, filed in Spring 2027, the ceilings are as follows:

• unclassified furnished tourist accommodation: €15,000;
• for classified tourist accommodation: €83,600.

Tourist accommodations are subject to different taxes and regulations, depending on whether they are ‘classified’, or ‘unclassified’ - classification is governed by the Tourism Code. It is the landlord who applies for classification with the relevant authorities.

New laws

The registration requirement is part of the so-called Le Meur law, which aims to strengthen the regulation of furnished tourist accommodation and encourage permanent housing in areas where the housing market is tight.

It has also introduced a requirement for any home in a copropriétaire (for example an apartment building) to inform the building manager if they are renting out their home, even if it is only for a few days each year.

Furthermore, the new regulations must explicitly state whether or not furnished tourist accommodation is permitted in any copropriété building.

It is important to note that a single short-term holiday let agreement cannot exceed 90 consecutive days to the same guest in any calendar year.