Result · Saint-Malo · main residence · 23 October 2026

4 items to fix

1. Registration number

   To do

   Since 20 May 2026 every furnished tourist rental in France, main residences included, must be declared by the host in person and carry a registration number (national teleservice; until it opens, your town hall's procedure).

   What to do: Registration number issued by the City before letting.

   Risk : Up to €10,000 for a missing registration, and listings removed by the platforms.Service-public: declaring a tourist rental

2. Energy performance certificate (DPE)

   To do

   A valid energy certificate (DPE) is mandatory to let a tourist rental, and its class decides whether you may let.

   What to do: Have a certified assessor produce a DPE (valid 10 years; DPEs from before July 2021 are no longer valid).

   Risk : Letting banned for banned classes; fine up to €100,000 per dwelling if an offence is recorded.

3. Tourist-tax return

   To do

   Ville de Saint-Malo: Return on the City platform on its calendar. Even when Airbnb or Booking collects the tax, the host must declare the nights.

   What to do: File the last period on the authority's portal.

   Risk : Assessment by the authority after formal notice, fine from €750 to €12,500 for a missing return, 0.20 % interest per month of late payment.

4. Host's register

   To do

   Every host keeps a dated record of stays: address, guests, nights, tax collected, exemption reasons. It is attached to the tourist-tax return and asked for in an inspection.

   What to do: One spreadsheet per period is enough; the Airbnb and Booking exports are its basis.

5. Income to declare (micro-BIC or actual regime)

   Watch

   Unclassified rental: 30 % micro-BIC allowance up to €15,000 of receipts (2025 regime), the actual regime beyond. INPI registration, SIRET, and a yearly return (2042-C-PRO, 2031 package under the actual regime).

   What to do: Check your regime before the May return; the actual regime is often better from €10,000 of receipts.

6. 120-night yearly cap (main residence)

   Done

   A main residence may be let as a tourist rental at most 120 nights per calendar year (120 by default, 90 where the town decided so).

   Risk : Up to €10,000 per dwelling; the platform must hand the night count to the town on request.

7. Number shown on every listing

   N/A

   The registration number must appear on every listing (Airbnb, Booking, Vrbo, own website). Platforms remove listings without a valid number.

General information based on your answers and the texts in force; it replaces neither a check with the town hall nor legal advice.