{"id":23678,"date":"2026-07-24T11:29:23","date_gmt":"2026-07-24T09:29:23","guid":{"rendered":"https:\/\/magazine.prestigevillarental.com\/renting-out-your-villa-in-france-the-homeowners-guide-2026\/"},"modified":"2026-07-24T12:03:14","modified_gmt":"2026-07-24T10:03:14","slug":"renting-out-your-villa-in-france-the-homeowners-guide-2026","status":"publish","type":"post","link":"https:\/\/magazine.prestigevillarental.com\/en\/renting-out-your-villa-in-france-the-homeowners-guide-2026\/","title":{"rendered":"Renting Out Your Villa in France: The Homeowner’s Guide 2026"},"content":{"rendered":"\n

Renting out your villa for short-term stays is no longer something you can do on a whim. Since the enactment of Law No. 2024-1039 of November 19, 2024\u2014known as the \u201cLe Meur Law\u201d\u2014 the regulatory framework for short-term rentals has been radically overhauled throughout France: mandatory national registration, legally enforceable energy performance certificates, stricter tax rules, and enhanced inspections. Whether it\u2019s located on the French Riviera, at the foot of the Alps, on the Atlantic coast, or in Provence, a high-end villa offered for rent is now subject to the same set of requirements. For the owner, the challenge is no longer just finding good tenants: it is ensuring legal compliance for a business that, if poorly managed, exposes the owner to fines of up to tens of thousands of euros. This guide provides a step-by-step overview of the requirements you need to know before the next season, regardless of where your property is located in France. <\/p>\n\n

Who is affected by this regulation?<\/h2>\n\n

When a villa, farmhouse, chalet, or country house is offered for rent for short stays, furnished and offered for a fee to transient guests, it is legally considered a \u201ctourist rental\u201d within the meaning of Article L. 324-1-1 of the Tourism Code. It does not matter whether the rental is arranged through an agency, a concierge service, a platform such as Airbnb or Booking, or directly through word of mouth: the legal requirements are the same throughout the country. The only difference is the level of enforcement, which is stricter in major cities and in so-called \u201chigh-demand\u201d areas\u2014including the Mediterranean coast, the Alps, the Atlantic coast, and certain regional metropolitan areas. <\/p>\n\n

1. Mandatory registration and the 13-digit number<\/h2>\n\n

This is the most far-reaching measure of the reform, and it applies uniformly throughout France. All furnished vacation rentals\u2014whether they are primary or secondary residences\u2014must be registered through a single national online service by May 20, 2026, at the latest. This registration generates a 13-digit declaration number, which must appear on every published listing, regardless of the platform used. After this deadline, platforms are legally required to remove any listing that does not include this number, regardless of the property\u2019s location. <\/p>\n\n

Pending the full rollout of this national online service, each tourist municipality already has its own registration portal at city hall. It is therefore recommended that you prepare your application right away: proof of identity, proof of ownership, the property\u2019s exact address, whether it is a primary or secondary residence, and a valid energy performance certificate. Failure to register may result in a civil fine of up to \u20ac10,000, which increases to \u20ac20,000 in the event of a false declaration. <\/p>\n\n

2. Change of use: a preliminary step in many municipalities<\/h2>\n\n

In municipalities with more than 200,000 residents and in many tourist towns classified as \u201chigh-demand areas,\u201d converting a residence into a furnished vacation rental requires first obtaining a change-of-use permit from city hall. This list of affected municipalities, established by decree, includes both large urban areas and most seaside and mountain resorts where rental demand is high. Failure to comply with this requirement constitutes an offense subject to severe penalties, with fines that can, in the most serious cases, exceed \u20ac50,000. <\/p>\n\n

Another point to watch for in 2026: many municipalities have reduced\u2014or are planning to reduce\u2014the maximum rental period for a primary residence, initially set at 120 days per year, to 90 days. A homeowner who rents out their primary residence should therefore check with their local city hall to confirm the applicable limit before making reservations, as this limit can vary significantly from one municipality to another. <\/p>\n\n

3. The Energy Performance Certificate (EPC) Now Applies to Furnished Vacation Rentals<\/h2>\n\n
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Copyright: tim-schmidbauer<\/figcaption><\/figure>\n\n

Until the Le Meur Act, furnished vacation rentals were completely exempt from the mandatory energy performance certification requirements that already applied to long-term rentals. This is no longer the case throughout the country. For any new rental listing subject to a change-of-use permit, the property must have an energy efficiency rating between A and E: properties rated F or G may no longer be offered for rent in the affected areas, unless an exemption applies. <\/p>\n\n

A phased timeline applies to properties already rented out before November 21, 2024, that are rated F or G: they are granted a grace period, but must achieve a D rating or better by January 1, 2034. For an older stone villa with a pool and outbuildings, this point deserves special attention: it\u2019s better to schedule an energy audit now than to discover, when it\u2019s time to renew your registration, that insulation work or a heating system upgrade has become unavoidable. Good news for some electrically heated properties: the revision of the electricity conversion factor effective January 1, 2026, has allowed tens of thousands of homes to automatically improve their rating without any renovations. <\/p>\n\n

Failure to mention the DPE in a vacation rental listing may result in an administrative fine of up to \u20ac1,500 for an individual.<\/p>\n\n

4. Tourist Tax: Collecting, Reporting, and Remitting<\/h2>\n\n

The tourist tax<\/a> is payable by every adult traveler staying in a paid accommodation, with the exception of seasonal workers employed in the municipality. It is established by resolution of each municipality or intermunicipal authority, either based on actual costs or as a flat rate, and rates and schedules therefore vary significantly from one area to another. Certain tourist regions also apply additional departmental or regional taxes, which are automatically added to the municipal rate. Before renting out a property, it is essential to consult your municipality\u2019s online filing portal to determine the exact rate applicable to your property. <\/p>\n\n

When a reservation is made through a major platform such as Airbnb or Booking, the platform generally collects and remits the tax automatically on behalf of the non-professional landlord. However, this does not exempt the owner from their own reporting obligations: many municipalities require periodic online reporting of overnight stays, even when the tax is collected by a platform, and even if there were no rentals at all during the period. This cross-checking of overnight stay reports, registration numbers, and data provided by the platforms is precisely one of the enforcement tools that the Le Meur Act grants to municipalities. Failure to file a report by the deadline can result in a fine ranging from \u20ac750 to \u20ac12,500, and failure to collect the tax from a liable guest can result in a fine ranging from \u20ac750 to \u20ac2,500. <\/p>\n\n

5. Taxation of Rental Income<\/h2>\n\n

Income from the seasonal rental of a villa is classified as industrial and commercial profits (BIC), not real estate income, regardless of the property\u2019s location in France. Two tax regimes coexist. The micro-BIC regime, which was long considered advantageous, has seen its caps and deductions significantly reduced by the Le Meur Act for income received starting in 2025: an unclassified furnished tourist rental now qualifies for a 30% deduction on annual income up to \u20ac15,000, compared to 50% and \u20ac77,700 previously. A classified furnished rental property retains a more favorable tax regime, with a 50% deduction up to 77,700 \u20ac. <\/p>\n\n

For a high-end villa whose weekly rental income frequently exceeds these limits, the actual-cost method often becomes the most appropriate solution: it allows you to deduct all actual expenses (maintenance, insurance, property management fees, loan interest) and to depreciate the property and its furnishings, thereby reducing the taxable base accordingly. This option is worth discussing with a certified public accountant, particularly when energy-efficiency renovations are planned: under the actual expense method, these renovations are depreciated and can generate a tax loss that can be carried forward for ten years. <\/p>\n\n

It is also important not to confuse the tourist tax\u2014which is merely a payment that passes through the property owner on behalf of the municipality\u2014with taxable rental income: the former is never considered revenue, nor is it a deductible expense.<\/p>\n\n