.png)
France, with its rich history, beautiful landscapes, and popular attractions, remains a top travel destination. From Paris to the French Riviera and Bordeaux, the country offers diverse experiences that draw millions of visitors annually. As short-term rentals grow in popularity, cities like Nice, Marseille, and Provence have become hot spots for tourists seeking home-like stays.
In 2024, the French government earned €2 billion in taxes from platforms like Airbnb,
France, with its rich history, beautiful landscapes, and popular attractions, remains a top travel destination. From Paris to the French Riviera and Bordeaux, the country offers diverse experiences that draw millions of visitors annually. As short-term rentals grow in popularity, cities like Nice, Marseille, and Provence have become hot spots for tourists seeking home-like stays.
In 2024, the French government earned €2 billion in taxes from platforms like Airbnb,
For further information, please contact;
Ministère de l'Économie, des Finances et de la Souveraineté industrielle et numérique
Télédoc 151
139, rue de Bercy
75572 Paris Cedex 12
Téléphone: 01 40 04 04 04
Department of Tourism
Ministry of Europe and Foreign Affairs
Email: https://www.diplomatie.gouv.fr/en/navigation/email-us/
In France, short-term rentals referred to as
In France, a tenant generally cannot legally sublet their rental property as a short-term rental (STR) without the landlord's explicit written permission. This is regulated by the French civil code, and unauthorized subletting can result in legal consequences, including eviction. Here's a breakdown of the key considerations:
.png)
Short-term rental
No, there is no national permit but some places require one and the process for obtaining a permit for short-term rentals in France can vary. Below is a general overview of the steps involved, the associated fees, and the required documents for major cities in France:
Short term rental owners must comply with several regulations.
In France, earning income from short-term rentals are subject to several taxes:
In France, hosts must collect a
There is no guest registration and reporting requirement for short-term rentals in France.
Yes, there is a Nationwide health and safety standards for short-term rental properties in France, particularly in Paris, include specific requirements to ensure the safety and well-being of guests. These standard guidelines that hosts must follow are:
Yes, online platforms such as Airbnb, Vrbo, and
In France, anti-discrimination laws apply to short-term rentals, ensuring that hosts cannot refuse guests based on characteristics like race, religion, gender, sexual orientation, disability, or age. The
In France, short-term rental platforms are required to share certain data with government authorities. This includes reporting hosts' rental income to tax authorities, verifying and displaying unique registration numbers for each listing, and tracking rental durations for primary residences to ensure they do not exceed the 120-day annual limit. Non-compliance can result in fines for both hosts and platforms.
Yes, there is a national insurance requirement for short-term rentals in France. Hosts are required to have
There is no specific
France’s sustainability requirements for short-term rentals (STR) focus on energy efficiency, waste management, and promoting responsible tourism to reduce environmental impact, aligned with both French laws and EU directives:
France's national tenant protection laws prevent landlords from evicting long-term tenants solely to convert properties into short-term rentals. Key regulations include:
There is no guest registration and reporting requirement for short-term rentals in France.
Yes, platforms such as Airbnb,
In France, several national laws ensure short-term rental contracts meet consumer protection standards, benefiting both hosts and guests.
Non-resident short-term rental owners in France must follow specific regulations aimed at preventing housing shortages:
During national or major events, French authorities may impose additional regulations on short-term rentals to handle increased visitor demand, ensure public safety, and protect local communities. Key regulatory measures include:
In France, anti-discrimination laws apply to short-term rentals, ensuring that hosts cannot refuse guests based on characteristics like race, religion, gender, sexual orientation, disability, or age. The
The measure taken by the French government to regulate short-term rental nationally allows municipalities with more than 200,000 inhabitants to compel renters on digital platforms to declare themselves in town halls which helps the country face the housing crisis. As various municipalities now enact various rules to address the housing crisis. The rules are stricter from municipality to municipality.
If your secondary residential property is located in Paris, you are obligated to respect compensation rules; that is, for every 1 square meter of housing transformed into a short-term rental, you must acquire another 1 square meter of a commercial estate which must be transformed into habitation. This means that an investor that intends to carry out a short-term rental in Paris must buy two properties instead of one, while one is used for short-term rental, the other will be a commercial building that will be transformed for habitation to compensate for the housing shortage. Some boroughs are subject to strict compensation which requires compensation of 2 square meters of a commercial estate for 1 square meter of housing transformed into a short-term rental.
Non-compliance with this rule in Paris exposes the owner of the property to a fine of up to 50,000 euros per dwelling and a penalty payment of up to 1,000 euros per day per square meter until regularization.
Short-term rental owners in France are obligated to pay VAT, income tax, and social charges. There are different income tax regimes that you can fall under, depending on the classification of your furnished apartment by your local department of Tourism or the French national tourism development agency, the registration of short-term rental as a business, and other factors.
You’ll also need to pay either residential tax or property tax, depending on whether you are a tenant or owner. However, short-term rental carried out in primary residence is exempt from tax. You are also exempted from VAT if you don’t include additional services to your short-term rental.
The three different income tax regimes for furnished accommodation and small landlords are the micro-entreprise /BIC, micro fiscal, and regime réel but micro-entreprise and regime réel are the major tax regime.
Micro-Entreprise/BIC: If your STR gross revenues does not exceed a predetermined level each year, you are qualified for this tax regime. Your tax burden is determined by deducting a predetermined percentage allowance from your annual turnover. Owners of certified short-term accommodations benefit from a higher fixed percentage cost allowance of 71%, with a turnover limit of €170,000, as opposed to unclassified (no stars) properties, which have a normal allowance of 50% of gross income and a maximum turnover of €70,000. Depending on the type of furnished housing you rent out, you pay taxes on either 50% or 29% of the gross rental income. In summary, income from furnished rentals is taxed under the Micro-BIC regulations, but as personal income tax.
Micro-Fiscal: If your short term rental is registered as a microentrepreneur and your rental receipts total less than €23,000 per year, you are qualified for this tax regime. Depending on the kind of housing, you can choose to pay a fixed tax rate of either 1% or 1.7% of your gross revenue.
Régime Réel: This type of tax regime is recommended for you as an owner of a STR if your actual costs exceed 50% or 71% (as appropriate) of your gross incomes because it permits the deductibility of some expenses like property insurance costs, local property taxes, the cost of a managing agent or guardian, the cost of maintenance or repairs to the property, interest costs from secured or unsecured loans used to purchase the property, etc.
No, there is no national permit but some places require one and the process for obtaining a permit for short-term rentals in France can vary. Below is a general overview of the steps involved, the associated fees, and the required documents for major cities in France:
For further information, please contact;
Ministère de l'Économie, des Finances et de la Souveraineté industrielle et numérique
Télédoc 151
139, rue de Bercy
75572 Paris Cedex 12
Téléphone: 01 40 04 04 04
Department of Tourism
Ministry of Europe and Foreign Affairs
Email: https://www.diplomatie.gouv.fr/en/navigation/email-us/
Disclaimer
Lodge compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.
.png){kind=logo}
