The obligations of a short-term rental in 2026
What applies across France. Local rules (cap, change of use, tourist tax) are on each town's sheet.
| Obligation | Who | What it involves | Penalty | Since |
|---|---|---|---|---|
| Declaration and registration number | All hosts, main residences included | Declaration in person through the national teleservice (or the town hall meanwhile), 13-digit number issued in return. | Up to €10,000 | 20 May 2026 (Le Meur law) |
| Number on every listing | All hosts | The number appears on Airbnb, Booking, Vrbo, your own site. Platforms remove listings without a number. | Up to €5,000 per listing | In force |
| Valid DPE and an allowed class | All hosts | G banned since 1 January 2025, F from 1 January 2028, E from 1 January 2034. In a tense zone a newly let rental must already be rated E at least. DPE from before July 2021 invalid, 10-year validity. | Up to €100,000 per dwelling | 2025 → 2034 |
| Night cap (main residence) | Hosts letting their main residence | 120 nights a year, or 90 in the towns that voted it. Platforms block the calendar beyond. | Up to €15,000; loss of main-residence status | In force |
| Change of use | Second homes in the towns that require it | Prior authorisation from the town hall, sometimes temporary, sometimes with compensation (turning a commercial unit into housing). | Up to €50,000 per dwelling + daily penalty | In force; extended by the Le Meur law |
| Tourist tax | All hosts | Collection from the guest on direct bookings, return every period to the authority, even when the platform collects. | €750 to €12,500; assessment by the authority | In force |
| Host register | All hosts | Record of stays by date: guests, nights, tax collected, exemptions. Required with the return and on inspection. | 4th-class fine | In force |
| Income declared (micro-BIC or actual) | All hosts | Unclassified: 30 % allowance up to €15,000; classified: 50 % up to €77,700. Beyond or by option: actual regime. | Tax surcharges | 2025 income (2024 finance act) |
Sources: law 2024-1039 of 19 November 2024 (Le Meur), tourism code L324-1-1, construction code L173-2 and L126-33, CGCT L2333-26 et seq., CGI 50-0. General information, not legal advice.