Make your second home a holiday rental (furnished tourist)

Verified 21 May 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

To rent your second home for a short period, for example during your holidays or on weekends, prior steps are necessary. In particular, you must declare your furnished accommodation to taxes and, according to your municipality, to the town hall. We explain.

A tourist furnished is a house or an apartment offered for rent and equipped in particular with furniture, a bed, a refrigerator, a gas stove or hotplates, kitchen utensils...

This accommodation must be offered for rent to a customer respecting the following 4 conditions:

  • The customer has exclusive use of the rented accommodation, i.e. you are not present during the rental,
  • The client uses the dwelling as a second home, i.e. he does not make it from his home,
  • The client resides in the accommodation for a short period (rental by the day, week or month),
  • The same customer cannot total more than 90 consecutive days of rental per calendar year.

It all depends on the date of establishment of the condominium by-law:

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From 21 November 2024

The condominium by-law states whether the furnished accommodation are or are not authorized.

Before 21 November 2024

If the condominium by-law includes a exclusively bourgeois dwelling clause, any professional activity shall be prohibited, in particular furnished accommodation.

FYI  

Where the co-ownership by-law prohibits any commercial activity in lots that are not specifically for commercial purposes, the co-owners general assembly may vote to ban furnished tourist accommodation.

You must declare your furnished accommodation to the town hall.

2 approaches exist:

  • In most large municipalities, you need to make a declaration with registration,
  • In other municipalities, you must make a simple declaration.

You must ask your town hall to know the procedure to be done.

Who shall I contact

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Declaration with registration

The declaration with registration consists of the following 2 steps:

1. Applying for change of use authorization

You must apply to the town hall for a change of use authorization for your furnished tourism (passage from housing to furnished tourism).

To obtain it, if your tourist accommodation is located in metropolitan France, you must provide it DPE: titleContent, and the latter must indicate a classification from A to E (Energy label).

Please note

From 2034, the ECD will have to indicate a classification from A to D (label Energy) in metropolitan France, and from A to E (label Energy) in the Drom. In addition, the municipality will be able to apply for the EPD from the already existing furnished tourist accommodation.

Depending on the municipality, you can obtain 1 of the following change of use authorizations:

  • Either a final authorization. This authorization is attached to you, it ends when you permanently cease your activity.
  • Either a final authorization, subject to offsetting. This rule requires you to convert one or more other premises (for example, a shop or a set of offices) into a dwelling. This authorization is attached to furnished tourist accommodation, it does not end when the applicant definitively ceases his activity.
  • A temporary authorization, for less than 5 years. It is not automatically renewable.

In case of refusal, the municipality must indicate the reason why the authorization of change of use is refused.

Please note

Failure to apply for a change of use is punishable by a fine of up to €100,000. Rehabilitation of the dwelling and a penalty payment of €1,000 per day and per m2 may be ordered.

2. Register your furnished accommodation

You must contact your town hall to know the online service available to you.

Who shall I contact

Failure to make a declaration is liable to a civil fine of up to €5,000.

Declaring your furnished accommodation consists in providing the following information:

  • Your identity, your postal address, your email address,
  • either the address of the tourist furnished accommodation, specifying the building, the staircase, the floor and the apartment number where the tourist furnished accommodation is part of a building comprising several premises,
  • Either the invariant number identifying the tourist furnished property as it appears on the notice of housing tax,
  • The indication that the furnished tourist accommodation is or is not your main residence,
  • The number of rooms making up the tourist furniture and the number of beds
  • Possibly, the date of the decision to classify the tourist furnished accommodation and its classification level, or the date of any other recognition of quality of the tourist furnished accommodation.

FYI  

A new declaration must be made if at least one of the declared information is no longer valid.

After this last step, the town hall will immediately issue you an acknowledgement of receipt indicating the registration number of your furnished tourist accommodation.

The registration number is composed of 13 characters separated into 3 groups distributed as follows:

  1. Official geographical code of the 5-digit localization municipality,
  2. Unique 6-digit identifier, fixed by the municipality,
  3. Control key with 2 alphanumeric characters, fixed by the municipality.

You must enter this number in the following cases:

  • In each advertisement of rental offer of this furnished accommodation, including that broadcast on online platforms.
  • If the furnished apartment is in a condominium, you must indicate it, as soon as it is obtained, to the syndic of co-ownership. At the next general assembly, the trustee will inform the co-owners of the existence of a furnished tourist accommodation.

Simple declaration

You must use the cerfa form n°14004. You must send it to the mayor of the commune for registered mail with acknowledgement of receipt.

Failure to report is punishable by a fine of up to €450.

The declaration shall include the following information:

  • Your identity and address,
  • The address of the furnished accommodation,
  • The number of rooms making up the tourist furniture,
  • The number of beds,
  • The forecast rental period(s)
  • Possibly, the date of the decision to classify the tourist furnished accommodation and its classification level.

FYI  

A new declaration must be made if at least one of the declared information is no longer valid.

You must request your registration in the Mermaid directory of theInsee: titleContent.

This formality is free.

You must use the website of the company formalities office:

Window of company formalities

This approach made, theInsee: titleContent assigns you a SIRET number.

This number will allow you to identify yourself with the tax services during your future steps.

This approach is optional and paid for.

What is the classification of a furnished accommodation (star rating)?

The classification of a furnished tourism is a proof of quality.

It allows to indicate its level of comfort and equipment to the customer, using the number of stars assigned.

There are 5 rating categories, from 1 to 5 stars.

The classification of a furnished tourist accommodation is materialized in particular by the obligation to display in the furnished tourist accommodation the classification decision, in a visible manner, and the possibility of displaying a sign illustrating the number of stars awarded and to use the corresponding logo in all communication media.

Please note

You can also request a label (for example, the Tourism & Disability label), in order to inform the customer of the specificities of your furnished accommodation.

How to request the classification of a tourist furnished apartment?

Reminder

This approach is optional and paid for.

You can ask for the classification of your furnished accommodation at the accredited or accredited assessment body of your choice, using the following form:

Request for classification of a furnished tourist accommodation

The evaluating body visits the dwelling. In the month following this visit, he gives you a certificate of visit including the following elements:

  • Control Report
  • Control Grid
  • Proposal for a decision on the classification of furnished accommodation for the category mentioned in the control report.

You have 15 days from the receipt of the visit certificate to refuse the classification proposal.

After this period and in the absence of refusal, the classification is acquired.

The classification decision is valid for 5 years.

Please note

You can consult the control guide indicating the method of assessing the required criteria.

What tax advantage does a classified tourist accommodation (second home) provide?

When you want to rent your second home as furnished tourism, applying for its classification allows you to benefit from tax advantages, under certain conditions.

These are the following tax benefits:

To do this, you need to use these forms:

Forms should be sent to the Public Finance Center.

When a registration number has been assigned to your furnished accommodation, the advertisement must contain the following information:

  • This registration number, including if the ad is published on an internet platform
  • The words « advertisement of an individual » or « advertisement of a professional ». This mention is linked to your tax status, as a renter of a furnished tourism (renter in professional furnished or renter in non-professional furnished). If you use an internet platform, the advertisement must indicate these mentions in a visible and legible manner.

FYI  

If you use an intermediary for free or for a fee, this intermediary must inform you of the preliminary steps (declaration or application for authorization of change of use). It must also request a certificate of honor from you before publishing the ad. You must certify on the honor that you have made the preliminary steps. You must also tell him that the tourist accommodation is your second home, and indicate the registration number if any. For this, you can help yourself with this model of attestation on honor.

During the rental of your furnished accommodation, you must complete the following steps:

Tourist tax

When your municipality orEPCI: titleContent applies a tourist tax, the customer must pay it. You must collect the amount of the tourist tax from the customer, then donate it to the municipality.

If you use a platform as a payment intermediary, it is up to that platform to collect the tourist tax in real time and to hand it over to the commune.

You can find out the amount of tourist tax to be charged using this online service:

Tourist tax rates per municipality

Font Sheet

If the customer is not a French national, you must have him fill out a font sheet.

You must keep the policy record for 6 months.

You will have to send it to the police or gendarmerie services, upon their request.

The rules are different depending on whether the tourist furniture is classified or not:

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Furnished tourism classified

When you have rented your second home, as furnished tourist accommodation, you must use the SIRET number assigned to you by theInsee: titleContent to identify yourself with the tax authorities during the following steps:

  • Supplementary income tax return. Income from renting, as a non-professional landlord, is subject to income tax. If you use a platform to rent furnished tourism, it must provide you in January with a document indicating the gross amount of your transactions during the past year.
  • Payment of social security contributions, beyond a certain amount of income from renting
  • Payment of the company property tax (CFE), depending on your situation (location and personal use of the rented accommodation). You must consult the company Tax Office (SIE) where the rental unit is located to find out whether or not you will have to pay this tax.

You remain subject to payment of the council tax on second homes, as soon as you reserve the enjoyment of this accommodation a few days a year.

Under certain conditions, the classification of furnished tourism allows you to benefit from the following advantages:

To do this, you need to use these forms:

Other furnished accommodation

When you have rented your second home as furnished tourist accommodation, you must use the SIRET number that you have been assignedInsee: titleContent to identify yourself with the tax authorities during the following steps:

  • Supplementary income tax return. Income from renting, as a non-professional landlord, is subject to income tax. If you use a platform to rent furnished tourism, it must provide you in January with a document indicating the gross amount of your transactions during the past year.
  • Payment of social security contributions, beyond a certain amount of income from renting
  • Payment of the company property tax (CFE), depending on your situation (location and personal use of the rented accommodation). You must consult the company Tax Office (SIE) where the rental unit is located to find out whether or not you will have to pay this tax.

You remain subject to payment of the council tax on second homes, as soon as you reserve the enjoyment of this accommodation a few days a year.

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