How many days can I let my primary residence short-term?

120 days a year at most when it is the landlord’s primary residence. Beyond that, the home is no longer treated as a primary residence and the rules change.

Must a short-term let be declared to the town hall?

In many municipalities, yes: a prior declaration and a registration number are required and must appear on listings. In a high-demand area, a change of use may also be needed.

How is income from a short-term let taxed?

As BIC (industrial & commercial profits). The micro-BIC allowance depends on whether the let is classified; the actual regime, with depreciation, is often more advantageous.

Short-term letting and tourist furnished lets: rules and tax

Updated on July 6, 2026 · 7 min read

Letting a home for short stays to a passing clientele — the meublé de tourisme (tourist furnished let) — follows its own rules, distinct from a classic let: a duration limit for a primary residence, a town-hall declaration, sometimes a change of use, and taxation as BIC. Breaches expose you to fines.

The 120-day limit

A home that is the landlord’s primary residence cannot be let as a tourist furnished let for more than 120 days a year. Beyond that, or for a second home let all year round, stricter obligations apply.

Declaration and registration number

Many municipalities require a prior declaration to the town hall and the issue of a registration number to display on listings. This number lets platforms and municipalities check that the caps are respected.

The change of use

In high-demand areas, converting a home (a second home or a dedicated property) into a tourist furnished let may require a changement d’usage (change-of-use) authorisation issued by the town hall, sometimes with a compensation requirement. Letting without this authorisation exposes you to heavy fines.

Taxation as BIC

Income from a tourist furnished let falls under bénéfices industriels et commerciaux (BIC, industrial & commercial profits). The micro-BIC regime and allowance differ depending on whether the let is classified or not, with a recent tightening for unclassified tourist furnished lets (reduced allowance and threshold). The actual regime remains possible and often advantageous.

Frequently asked questions

How many days can I let my primary residence short-term?: 120 days a year at most when it is the landlord’s primary residence. Beyond that, the home is no longer treated as a primary residence and the rules change.
Must a short-term let be declared to the town hall?: In many municipalities, yes: a prior declaration and a registration number are required and must appear on listings. In a high-demand area, a change of use may also be needed.
How is income from a short-term let taxed?: As BIC (industrial & commercial profits). The micro-BIC allowance depends on whether the let is classified; the actual regime, with depreciation, is often more advantageous.