Airbnb Regulations
Update : Mars, 2024
120-day rental limit for primary residences
If you rent out your main residence in its entirety, except in exceptional circumstances, you can do so for a limit of 120 days per calendar year : This rule is valid everywhere in France. If you rent out a room in your primary residence, you can do so year-round, with no time limit.
Registration and change of use
- Registration Some municipalities have implemented a mandatory registration procedure. This online process, which is quick and free, is completed 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 a room, bed and breakfast, hotel, or any other listing in professional tourist accommodation. |
- Change of use : This procedure only concerns second homes in certain municipalities where authorization from the town hall is required to rent furnished tourist accommodation. This authorization for change of use may be accompanied by a requirement for compensation.
Subletting
If you are tenant, we recommend that you reread your lease agreement and consult your landlord, who must give written consent to the sublet.
Co-ownership
If your home is located in a condominium, make sure the condominium rules don't explicitly prohibit short-term rentals. This activity is presumed to be permitted in a primary residence.
Tax information to be provided
The European Union requires online companies like Airbnb to collect and transmit tax information hosts generating revenue on their platform.
Developments to follow in 2024
- Bill passed in the National Assembly : examined soon by the Senate, it could be adopted in 2024 and involve certain changes for hosts who rent for short periods.
- Taxation of income from furnished rentals The 2024 Finance Act has amended the micro-BIC tax deductions. According to the tax authorities, this does not apply to income earned in 2023.