Renting out your primary residence as a furnished tourist accommodation is based on a specific legal criterion: the property must be occupied for at least 8 months per year, except for professional obligations, health reasons, or force majeure. This qualification determines the allowed rental duration, administrative procedures, and applicable tax regime. Any misclassification exposes you to heavy financial penalties.
Day limits and the Le Meur law: what changes depending on the municipality
The national rule sets the maximum rental duration of a primary residence at 120 days per calendar year. This limit applies to the rental of the entire property, whether the rental is through a platform or a direct channel.
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The Le Meur law of November 19, 2024, has changed this situation. Municipalities can now, by reasoned deliberation, lower the limit from 120 to 90 days per year. Some cities in tight housing areas are already using this option. Checking your municipality’s deliberation before any rental has become a preliminary step, not just an administrative detail.
To better understand the conditions for renting your primary residence, it should also be noted that the same tenant cannot occupy the property for more than 90 consecutive days per calendar year, regardless of the municipal limit set.
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Renting out a room in your home, without relinquishing the enjoyment of the entire property, does not count towards the 120 or 90 days. This distinction is often confused in practice, while it opens up different possibilities, especially regarding tax-exempt income.
Registration number and national online service planned for 2026
Renting your primary residence as a furnished tourist accommodation requires a prior declaration at the town hall. This process generates a registration number, which must appear on every advertisement published online or offline.
A unique national online service is planned to centralize these declarations, with a deadline set for May 2026. This system will replace disparate municipal systems and will cover all furnished tourist rentals, including primary residences.
Booking platforms will be required to verify the validity of the registration number and suspend non-compliant listings. In the absence of a number, publication will be automatically blocked. For the owner, forgetting this formality means losing all online visibility.
Co-ownership and lease: two distinct verifications
Even before the declaration at the town hall, two points deserve separate attention:
- The co-ownership regulations may prohibit or restrict furnished tourist rentals. Since November 2024, regulations must explicitly state whether this activity is allowed. A silent regulation on the matter does not constitute authorization in all cases, depending on the wording of the bourgeois housing clause.
- A tenant wishing to sublet their primary residence must obtain written permission from the landlord. Without this agreement, the subletting is irregular and may lead to lease termination.
- The property management must be informed of the rental. This notification is not a request for authorization, but a separate declarative obligation.
Taxation of renting out your primary residence
Income from furnished tourist rentals falls under industrial and commercial profits (BIC), not property income. This distinction has direct consequences on the applicable regime and possible deductions.
Under the micro-BIC regime, a flat-rate deduction applies to gross receipts. The rate of this deduction depends on the classification of the furnished property and the amount of income. The Le Meur law has reduced certain deductions for unclassified tourist accommodations, making the classification of the property more advantageous tax-wise than before.
Beyond a certain income threshold, the real regime applies. It allows for the deduction of actual expenses (maintenance, insurance, depreciation of furniture), but requires structured accounting. For a primary residence rented out for a few weeks a year, the micro-BIC often remains the simplest choice.
Exemption for renting a room in the owner’s home
Renting one or more rooms of your primary residence while continuing to occupy it entitles you to a tax exemption, provided that the rent remains within an annual limit set by the tax administration. This limit is reassessed each year.
This exemption only applies to the rental of a part of the property to an occupant who makes it their residence, not to short-term tourist rentals. Confusion between the two regimes is common and can trigger a tax reassessment.
Penalties for exceeding limits or failing to declare
Exceeding the day limit without requesting a change of use exposes you to a civil fine that can reach several tens of thousands of euros. Municipalities that have implemented automated control systems via platforms detect exceedances in real time.
The absence of a registration number on an advertisement is penalized separately, with fines applicable to both the owner and the platform that keeps the advertisement online. The responsibility of platforms in controlling advertisements has been strengthened by the Le Meur law.
An owner in co-ownership who rents despite a prohibition in the regulations is exposed to action from the co-owners’ union, which can lead to the cessation of the activity under penalty.
The regulatory framework for renting primary residences is tightening year after year, with a clear trend towards the territorialization of rules. Checking the municipal limit, obtaining your registration number, and ensuring compliance with co-ownership regulations are now three non-negotiable prerequisites before publishing any advertisement.