Holiday let tax in France 2026 and the Le Meur law

What a meublé de tourisme is

According to service-public.gouv.fr, a meublé de tourisme is a house or flat let on three conditions:

• the guest has exclusive use of the home, and the owner is not present;
• the stay is short-term: by the day, the week or the month;
• the same guest does not total more than 90 consecutive days of letting per calendar year.

The home must also have minimum equipment: bedding, blackout for the bedrooms, hob, oven or microwave, fridge with a freezer compartment, crockery, utensils, table, seating, storage, lighting and cleaning equipment.

Classement (star rating), from 1 to 5 stars, is optional and paid for: it is awarded after an inspection by an assessment body and is valid for 5 years. It is the rating that moves you into the most favourable tax regime.

Micro-BIC: 2025 and 2026 thresholds and allowances

Rent from a meublé de tourisme counts as bénéfices industriels et commerciaux (BIC, industrial and commercial profits). Under the micro-BIC, taxable profit equals takings less a flat-rate allowance, with no deduction of expenses.

Sources: service-public.gouv.fr (F32744 and news item A18880); entreprendre.service-public.gouv.fr (F39451) for the former thresholds. The 2026 practical guide links the 2025 rates to article 7 of the loi Le Meur and article 50-0 of the CGI (General Tax Code).

A few operating rules, according to service-public.gouv.fr:

• below €305 of takings, no tax is due;
• if you exceed the threshold for the 1st or 2nd year, you keep the micro-BIC for one more year;
• beyond that, the régime réel (actual-expenses regime) applies: you deduct your actual expenses and the depreciation of the home and furniture;
• the ANIL (Agence nationale pour l’information sur le logement, national housing information agency) notes that the law also abolished the additional 21% allowance enjoyed by certain rated holiday lets located outside zones tendues (areas of high housing demand).

Example for 2026: €12,000 of takings gives taxable profit of €8,400 for an unrated holiday let (30% allowance), compared with €6,000 if it is rated (50% allowance).

Social contributions: above €23,000 of annual takings from short-term letting, the meublé de tourisme landlord owes social contributions to the Urssaf (social security contributions agency); below that, only the prélèvements sociaux (social charges) on investment income apply, at a rate of 18.6% for non-professional furnished lettings (entreprendre.service-public.gouv.fr; service-public.gouv.fr, F2329).

You must also register free of charge with the guichet des formalités des entreprises (business formalities portal) to obtain a SIRET number (business identification number), collect the taxe de séjour (tourist tax) where the municipality applies it (the platform does so if it takes the payment), and check with the service des impôts des entreprises (business tax office) about the cotisation foncière des entreprises (business property tax) (service-public.gouv.fr, F2043).

Registration: what changes at the end of 2026

As of 12 October 2026, registration of meublés de tourisme is only compulsory in certain municipalities; elsewhere, a simple declaration at the mairie (town hall) (cerfa form no. 14004) is enough. Service-public.gouv.fr announces that, once the national online registration service, planned for the fourth quarter of 2026, goes live, registration will be compulsory in every municipality. The process will no longer take place at the town hall, and existing municipal numbers will have to be renewed on the online service within a period of several months, failing which they will become invalid.

The registration number has 13 characters and must appear in every listing, including on platforms. Failing to declare is punishable by a civil fine of up to €5,000 in a municipality with registration, and up to €450 for the simple declaration (service-public.gouv.fr, F2043).

Main residence: you may let it as a meublé de tourisme for no more than 120 days a year; the loi Le Meur allows municipalities to lower this ceiling to as little as 90 days, since 1 January 2025 (ANIL). Service-public.gouv.fr states that exceeding it exposes you to a civil fine of €10,000.

DPE: class E required

In municipalities where holiday letting of a second home requires a changement d’usage (change-of-use) authorisation, a DPE rated A to E must be provided in metropolitan France (service-public.gouv.fr, F2043). According to the ANIL, this requirement applies until 31 December 2033; from 1 January 2034, the rating will have to be between A and D, and all meublés de tourisme in mainland France will have to meet this level to be considered décents (fit for habitation). The mayor will then be able to request the DPE at any time; if it is not provided within two months, a penalty of €100 per day applies.

Letting without the required change-of-use authorisation exposes you to a fine of up to €100,000 (service-public.gouv.fr).

Municipal quotas and co-ownership buildings

The loi Le Meur gives municipalities new tools (ANIL; service-public.gouv.fr, A17883):

• quotas: the council resolution organising temporary change-of-use authorisations may set a maximum number of authorisations in geographical zones it defines;
• servitude de résidence principale (main-residence easement): the plan local d’urbanisme (local development plan) may reserve new buildings in certain sectors for main residences, where second homes exceed 20% of housing or in a zone tendue;
• non-residential premises: municipalities may require authorisation to convert any premises not used as housing into a meublé de tourisme.

In a copropriété (building in co-ownership), rules drawn up since 21 November 2024 must state whether meublés de tourisme are permitted. For older rules, the general meeting may prohibit them by the article 26 majority, i.e. a majority of co-owners representing at least two-thirds of the votes, subject to conditions. Any co-owner registered as a landlord must inform the syndic (managing agent).

Which professional to consult

The diagnostiqueur (property surveyor) produces the DPE required for the change-of-use authorisation and tells you whether the home will clear the class D bar in 2034. The notaire (notary) checks the co-ownership rules and any main-residence easement before any purchase intended for short-term letting. An agent immobilier (estate agent) knows the local change-of-use and quota rules. The courtier en crédit (mortgage broker) can cost the financing of a buy-to-let investment.