Renting your home: the rules have changed in 2026

The law called Le Meur of 2024 applicable to 1^er january 2025 aims to strengthen the supervision of furnished tourism. The aim is to encourage permanent housing in areas where the housing market is under pressure.

In particular, it introduced an obligation for any co-owner who has declared himself as a tourist furnished rental company to inform the co-ownership trustee. On the other hand, the new condominium regulations must explicitly indicate the authorization or prohibition of rental of furnished tourism.

Mandatory rental declaration throughout France

The declaration of leasing was until now mandatory only in certain municipalities of so-called « tense » areas.

Since May 20, 2026, the declaration of rental is mandatory in all municipalities. It must be made with the town hall of the commune where the property is located, via an online service. At the end of the check-in process, you will receive a registration number which must appear on the rental advertisement and on the reservations.

Revenue ceilings applicable to the tax return

If you are a landlord, your rental income is taxable and must be reported on your annual income tax return. Furnished rentals fall under the micro-BIC speed as long as the annual turnover does not exceed the ceilings set for each rental category.

2026 income tax return on income received in 2025

The turnover ceilings are as follows:

• for furnished tourist accommodation not classified: €15,000 ;
• for furnished tourist accommodation classified: €77,700.

2027 income tax return on income received in 2026

The turnover ceilings will be as follows:

• for furnished tourist accommodation not classified: €15,000 ;
• for furnished tourist accommodation classified: €83,600.

In case of revenues exceeding these amounts, you must declare under the real profit regime.