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

120 days a year at most, in principle — but since the loi Le Meur, a municipality can lower this cap to as little as 90 days. Beyond the applicable limit, 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. The loi Le Meur is progressively extending this registration requirement to the whole country; 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). Under micro-BIC, the allowance is 30 % for an unclassified let (up to €15,000 in revenue) and 50 % for a classified let (up to €77,700). The régime réel, with depreciation, is often more advantageous.

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

Updated on August 24, 2026 · 8 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. The law of 19 November 2024 (the loi Le Meur) has notably tightened the whole framework. 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.

Since the loi Le Meur, municipalities can lower this cap to as little as 90 days a year within their territory. So check the local rule before setting your booking calendar.

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 loi Le Meur is progressively extending this registration requirement to the whole country, via a national online procedure. Eventually every meublé de tourisme will need a registration number, not just in the areas that already required one.

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.

The loi Le Meur strengthens mayors’ tools: authorisation quotas, zones reserved for primary residences within the local urban plan, and a possible lowering of the nightly cap. Municipalities’ powers of control and sanction have also been broadened.

Taxation as BIC

Income from a tourist furnished let falls under bénéfices industriels et commerciaux (BIC, industrial & commercial profits). Under micro-BIC, the flat-rate allowance and the revenue ceiling now depend on the classement (classification) of the let:

unclassified tourist furnished let: 30 % allowance, up to €15,000 in annual revenue;
classified tourist furnished let: 50 % allowance, up to €77,700 in annual revenue.

What the loi Le Meur changed

The law of 19 November 2024 cut the micro-BIC allowances (they were previously 50 % for unclassified and 71 % for classified lets), bringing the tax treatment of the tourist furnished let closer to that of unfurnished letting. This makes the régime réel (actual-expenses regime), which lets you deduct real costs and depreciate the property, all the more worth comparing.

The law also introduces an energy-performance requirement: a diagnostic de performance énergétique (DPE, energy performance certificate) is now required for tourist furnished lets, with a minimum rating that will tighten progressively through 2034. Between the tax changes, the extended registration requirement and the DPE, it is best to plan ahead before getting started.

Frequently asked questions

How many days can I let my primary residence short-term?: 120 days a year at most, in principle — but since the loi Le Meur, a municipality can lower this cap to as little as 90 days. Beyond the applicable limit, 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. The loi Le Meur is progressively extending this registration requirement to the whole country; 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). Under micro-BIC, the allowance is 30 % for an unclassified let (up to €15,000 in revenue) and 50 % for a classified let (up to €77,700). The régime réel, with depreciation, is often more advantageous.