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Letting a furnished holiday home in France: the 2026 rules

The law of 19 November 2024, known as the Le Meur law, tightened the rules on short-term holiday lets. Registration, letting periods, tax: here is what applies in 2026.

Registration goes national

Since 20 May 2026, the law requires anyone letting a furnished holiday home, whether a main residence or not, to declare it on a national online service and obtain a registration number to display on every listing. According to the Directorate General for Enterprise (DGE), this service opens in the fourth quarter of 2026.

Until it opens, the procedure goes through the town hall: a simple declaration (form Cerfa no. 14004) or registration with a number in municipalities that have introduced it. Hosts who already have a municipal number will have several months to renew it on the national service.

How many days for your main residence?

A main residence can be let as a holiday home for up to 120 days a year. Municipalities can lower this to 90 days by reasoned decision, as Paris has done. For a second home, a change-of-use authorisation may be required in some cities.

Penalties

  • up to €10,000 for an unregistered holiday let;
  • up to €20,000 for a false declaration or false number.

Energy rating and co-ownership

In areas where a change of use is required, new holiday lets must meet a minimum energy performance rating (DPE). The law also makes it easier for co-owners to ban holiday lets in the building rules.

Tax

Since 2025 income, the simplified micro-BIC regime is less favourable for unclassified holiday lets: it applies up to €15,000 of annual receipts (compared with €83,600 for a classified one). A tourist tax may also be due depending on the municipality.

For a stay of several months as a main residence, see our guide Furnished and mobility leases.

Key points

  • Mandatory national registration, online service expected late 2026; until then, go through the town hall.
  • Main residence: 120 days a year maximum, 90 if the municipality has decided so.
  • Up to €10,000 fine without registration.

Sources

This guide provides general information, up to date on the date shown. It does not replace advice from a notary, a lawyer or the relevant authority. Immo4Now is an information website, not an estate agency.