Despite the current turmoil in the French parliament, last month a new law was passed governing the operation of meublées de tourisme.
Rental properties that are the principal home of the tenant are not concerned by these measures.
Similarly, there is uncertainty as to whether chambres d'hôtes are also affected by the changes, notably concerning taxation. A government information note includes them, but their inclusion is by no means evident from the law, or the intent of the legislator.
The main changes are as follows.
Taxation
The maximum annual turnover limits for those who have opted to use the ‘micro’ system of taxation have been reduced.
For classed meublées de tourisme (and chambres d'hôtes) the limit has been reduced from €188,700 to €77,000.
For unclassed meublées de tourisme the limit has been reduced from €77,000 to €15,000.
If these limits are exceeded there is an obligation to use the régime réel (profit and loss accounting) system of taxation. In many cases, that may well be an advantageous move, as actual costs can be deducted from rental income, although accounting support is likely to be necessary.
The tax allowances for those who use the ‘micro’ system have also been reduced.
From 71% to 50% for classed meublées de tourisme (and chambres d'hôtes).
From 50% to 30% for unclassed meublées de tourisme.
The turnover limit for long-term furnished lettings remains unchanged (€77,000) as does the ‘micro’ tax allowance (50%).
These changes are operative for income earned in 2025 and taxed in 2026.
The system of taxation for those who use the régime réel remains unchanged, although a proposal to reinstate depreciation in the calculation of the capital gain on the sale of a property is included in a stalled Finance Bill 2025.
Mandatory Declaration
From a date that will be set by decree, but which may not be later than 20th May, 2026, the current declaration procedure at the town hall will be generalised to all rentals of furnished tourist accommodation, regardless of the municipality, and whether it is a main residence of the landlord. Except in areas of housing stress, the existing declaration procedure excludes properties that are also the main residence of the landlord. A national on-line service will be established for this purpose, including the documentation that will need to be produced. All such lettings will then have an identification number which must be used in all advertising.
Change of Use Authorisation
In several large towns and cities it is necessary to obtain a change of use authorisation to use a property as a meublé de tourisme.
This requirement, which varies by area, has now been extended to all communes subject to the tax on vacant homes (la taxe annuelle sur les logements vacants). The list can be found at Décret n° 2013-392 du 10 mai 2013. Councils outside of these areas can also decide to adopt a change of use procedure, provided there is evidence of housing stress.
Municipalities with a change of use regulation will be able to extend this regulation to all premises that are not for residential use, in order to regulate the transformation of offices into furnished tourist accommodation.
Mayors will then be able to control compliance with the regulations by landlords (compliance with fire safety rules, energy performance, etc.). They will be able to suspend the validity of the declaration number in certain cases, and they will be able to impose two new administrative fines, one of a maximum of €10,000 in the event of failure to register a furnished tourist property, the other of a maximum of €20,000 in the event of a false declaration or the use of a false registration number.
Energy Rating
With the exception of main residences, all newly offered accommodation for rent as furnished tourist accommodation in housing stress areas where it is subject to a change of use authorisation, will have to attest to a Diagnostic de performance énergétique (DPE) classified at least F in 2025 and E in 2028.
In addition, from 2034, all furnished tourist accommodation will have to have an energy rating between A and D.
These changes bring tourist rentals in line with the energy efficiency requirements of properties let as the principal residence of a tenant.
The local mayor is given the power to demand a copy of the energy rating certificate.
Non-compliance with these provisions will be sanctioned by an administrative fine of up to €5,000.
Quotas
Municipalities will be able to define quotas for authorisations for furnished tourist accommodation and delimit, in their local plan (PLU), sectors reserved for the construction of main residences. However, it will only be open to those councils where the share of second homes accounts for more than 20% of the residential market, or those where the annual tax on vacant dwellings applies. Where dwellings in such areas are sold or let, the obligation to use the property as a main residence must be stated in the legal documentation, failing which it will be null and void.
In addition, from 2025, all municipalities will be able to limit the maximum period during which main residences can be rented to tourists to 90 days per year (instead of 120 days today). In the event of exceeding the number of days of rental allowed in the municipality, the owner will incur a fine of €15,000.
Apartment Blocks
With immediate effect, co-ownership regulations can be amended by a two-thirds majority of the co-owners (instead of unanimity until now) to prohibit the rental of furnished tourist apartments. The prohibition is subject to two conditions: that it may only cover apartment lots for residential use constituting a secondary residence, and that the co-ownership rules prohibit any commercial activity in lots which are not specifically intended for commercial purposes.
In addition, any new co-ownership regulations established from 21 November 2024 must now state whether it is possible to rent furnished tourist accommodation.
Finally, owners and authorised tenants will have to inform the property manager (syndic) in the event of a prior declaration of the transformation of their accommodation into furnished tourist accommodation.
The property manager will have to include an information point on furnished tourist accommodation on the agenda of the general meeting of co-owners. This provision is intended to limit conflicts between co-owners by lifting the anonymity of the landlord, who will then be encouraged to take all necessary measures to limit the nuisance of their tourist rental.
If you seek advice on any matter in this article contact our Property Clinic, and one of our advisors will get back to you.
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