Understand what applies to your accommodation, prepare the paperwork and find official sources. A practical guide from rules to action.
Tourist rentals, main and second homes. Local conditions are identified in each guide.
Sources checked on 1 October 2026
Article L324-1-1 provides for prior registration. Keep the receipt, identify whether the property is your main home, and update changed information. The operator’s registration service is distinct from the platforms’ API.
Légifrance · Code du tourisme, article L324-1-1 · Direction générale des entreprises · API meublés et enregistrement · Service Public · Louer sa résidence principale · Service Public · Louer sa résidence secondaireWhere change-of-use permission is required, mainland France requires an EPC rated A–E for that permission, then A–D from 1 January 2034. Municipal conditions also apply.
Service Public · Louer sa résidence secondaire · Légifrance · Code de la construction, article L631-10Read the building rules and relevant resolutions. The owner must inform the condominium manager when the property is declared as a tourist rental. Administrative registration does not override condominium rules.
Légifrance · Loi 2024-1039, articles 3, 8 et 9 · Service Public · Louer sa résidence principaleOfficial classification is optional, ranges from one to five stars and lasts five years. It requires an accredited or approved assessor’s visit and is distinct from guest reviews.
Service Public · Louer sa résidence principale · Légifrance · Code général des impôts, article 50-0 (1er juillet 2026)Use the municipality’s regime, rate and payment calendar. Under the actual-night regime, minors and other statutory categories are exempt. Reconcile amounts collected by each booking channel.
Service Public Entreprendre · Taxe de séjour · Service Public · Louer sa résidence principaleForeign guests, including EU nationals, complete and sign a police form on arrival. Retain it for six months and send it to the police or gendarmerie only on request.
Service Public · Fiche individuelle de policeThe standard cap is 120 days per calendar year. A municipality may lower it to 90 days. Track all channels and respond to a municipal request for the day count within one month.
Légifrance · Code du tourisme, article L324-1-1 · Service Public · Louer sa résidence principaleThe July 2026 tax code sets €15,000 / 30% for unclassified tourist rentals and €83,600 / 50% for classified rentals. Eligibility also depends on the reference years and other statutory conditions.
Légifrance · Code général des impôts, article 50-0 (1er juillet 2026)Professional status requires both annual household furnished-rental receipts above €23,000 and receipts exceeding the other income categories listed in article 155 IV. One threshold alone is insufficient.
Légifrance · Code général des impôts, article 155 IVEach guide states its scope and links to official sources. Practical organisational advice is separate from legal obligations. This documented selection is not property certification or personalised legal advice.