Airbnb regulations
Update: March, 2024
120-day rental limit for principal residences
If you rent out your main residence in its entirety, you can do so for a maximum of 120 days per calendar year: this rule applies throughout France . If you rent out a room in your main residence, you can do so all year round, with no time limit.
Registration and change of use
- Registration: some municipalities have introduced a compulsory registration procedure. This fast, free online procedure is carried out via a dedicated website provided by the municipality. In these cities, each entire accommodation listing on Airbnb must display a unique registration number.
Please note: registration is not required if you are renting out a room, bed and breakfast, hotel or other advertisement in a professional tourist accommodation. |
- Change of use: this procedure only applies to second homes in certain municipalities, where authorization from the town hall is required to rent as a meublé de tourisme. This change-of-use authorization may be accompanied by a requirement for compensation.
Subletting
If you are a tenantwe recommend that you reread your lease contract and consult your landlord, who must give his or her written consent to the sublease.
Co-ownership
If your property is in a condominium, make sure that the condominium bylaws do not explicitly prohibit short-term rentals. This activity is presumed to be authorized in a principal residence.
Tax information to be provided
The European Union requires online companies like Airbnb to collect and transmit tax information from hosts generating revenue on their platform.
Developments to follow in 2024
- Bill passed by the French National Assembly The bill will soon be examined by the Senate, and could be adopted in 2024. involve certain changes for short-term rental guests.
- Taxation of income from furnished rentals The French Finance Act for 2024 has modified the deductions for the micro-BIC regime. According to the tax authorities, this does not apply to income earned in 2023.
