Make your main residence a holiday rental (furnished tourist)

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

To rent your main residence (or your home), for a short period, for example during your holidays or the weekend, preliminary steps are to be taken. 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.

What to check when the property is located in a condominium?

It all depends on the date of writing 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.

What to check when you are a tenant of your main residence?

It all depends on your situation:

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Tenant of private sector housing

If you are a tenant of your primary residence, and that you wish to rent this accommodation as furnished accommodation, you must first obtain the written agreement of the owner.

It is preferable to send the request for authorization by registered letter with acknowledgement of receipt.

You can use the following document template:

Ask the owner's permission to sublet your home

Warning  

In the event of unauthorized subletting, you may be ordered to pay the landlord the amounts you have received, or even damages and interest in the event of damage. Subletting without authorization may also result in the termination of your lease, as well as your eviction from the accommodation.

Tenant of social housing

It is forbidden to rent a social housing to make one furnished accommodation.

Warning  

Subletting social housing may result in the termination of your lease and your eviction from the housing. You may also be ordered to pay the social landlord the amounts you have received, or even damages and interest in the event of damage.

Whether you own or rent your primary residence, you must request your registration in the Mermaid directory of theInsee: titleContent.

This approach is free of charge.

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.

In most municipalities, there are no steps to take in town hall.

But in some large municipalities, you have to make a declaration to the town hall.

To check if you need to declare your primary residence and know how to do it, you must inquire with your town hall.

Who shall I contact

FYI  

If it is mandatory to make a declaration, not doing so is punishable by 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 dwelling, specifying the building, the staircase, the floor and the apartment number when the dwelling is part of a building comprising several premises, or the invariant number identifying the dwelling as it appears on the notice of housing tax,
  • The indication that the accommodation is your main residence,
  • The number of rooms making up the housing and the number of beds.

FYI  

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

Once the declaration has been made, the town hall will immediately issue you an acknowledgement of receipt indicating the registration number for your primary residence.

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 provide the registration number in the following cases:

  • In each rental offer ad, including the one published by online platforms.
  • If your principal residence is in a condominium, you must indicate it, as soon as it is obtained, at syndic of co-ownership. At the next general assembly, the trustee will inform the co-owners of the existence of a furnished tourist accommodation.

Whatever the municipality, you cannot not rent to the same customer your primary residence like furnished accommodation, more than 90 consecutive days by calendar year.

What is the total number of rental days not to be exceeded?

In addition, in a municipality requiring the declaration and so the assignment of a registration number, you can not not rent your primary residence more than a certain number of days per year. According to the municipality, this total number of rental days not to be exceeded varies between 90 and 120 days by calendar year.

However, this maximum total number may be exceeded due to professional obligations, health reasons or in the event of force majeure. For example, you are away from your main residence for more than 3 months to take part in continuing education.

FYI  

Failure to comply with this rule exposes you to a civil fine of €10,000.

Is there verification of the total number of rental days?

In a municipality requiring the declaration furnished tourist accommodation, and therefore the allocation of a registration number, you must respect a maximum number of days of rental of your main residence per calendar year.

Compliance with this limit may be subject to verification on behalf of the town hall concerned.

The verification method is different, depending on whether or not you use an internet platform for the rental of your main residence:

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With an internet platform

The internet platform must inform you of your obligations beforehand (declaration in town hall, authorization of the owner if you are a tenant of this housing).

Before the announcement is published, you must provide him with a sworn certificate indicating the following information:

  • You have fulfilled your prior obligations (declaration, authorization of the owner if you are a tenant)
  • Housing is your main residence
  • You have a registration number of the tourist furniture.

When publishing the ad, the platform must comply with the following rules:

  • Include the registration number of your furnished accommodation
  • Disable the ad as soon as the maximum number of days of rental of your furnished tourism by calendar year has been reached (between 1er January and December 31 of the same year).

The municipality may, until 31 December of the year following that in which your furnished tourist accommodation was rented, ask the platform to transmit the number of days in which this furnished accommodation was rented.

The platform must transmit this information to him within one month, recalling the address of the furnished tourism and its registration number.

Without internet intermediary

The municipality may, until December 31 of the year following the year in which your main residence was rented, ask you to transmit the number of days in which it was rented.

You must send this information within one month, by recalling the address of your furnished accommodation and its registration number.

FYI  

Failure to comply with this rule exposes you to a civil fine of €10,000.

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 the classification of furnished tourism (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:

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 procedure declaration of your furnished accommodation. 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 step. You must also specify that this tourist accommodation is your main residence and indicate the declaration number. 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 main residence as furnished 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.

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

Other furnished accommodation

When you have rented your main residence as furnished 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.

Making your home a holiday rental: the main thing to remember

1/ Forward to rent out a main residence as furnished tourist accommodation:

  • Certain checks are sometimes necessary, because the condominium regulations may prohibit furnished apartments for tourism, and because the owner of the dwelling may refuse to let furnished apartments for tourism.
  • In some municipalities, it is necessary declare the furnished accommodation to the town hall, to obtain a registration number, which shall be included in all rental advertisements.
  • We must declare furnished tourist accommodation to taxes, to obtain a SIRET number, which will be necessary for you to do all the steps related to the taxation of furnished tourism.
  • It is possible to request the classification of furnished accommodation (star rating). This this procedure is optional and paid.

2/ Durant the rental of the main residence in furnished tourism:

  • We must ensure that each customer does not occupy the furnished accommodation more than 90 consecutive days per year.
  • If the furnished tourist accommodation has a registration number, the total number of rental days in a year cannot exceed a limit, which varies from 90 to 120 days depending on the municipality.
  • If the client is not French, he must fill out a font sheet.
  • If the tourist tax applies, the customer pays it, and it will have to be paid to the municipality or the competent EPCI.

3/ With regard to the approaches related to taxation of the tourist accommodation:

  • In particular, report income related to the rental business in furnished tourism.
  • It is sometimes possible to benefit fromtax benefits, when the tourist furnished accommodation has been classified.

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