Is Airbnb Legal in France? 2026 Rules, Permits & Taxes

Registration required

Yes

Taxes on a stay

No tourist tax

Yearly night cap

120 nights

Fine for hosting without a permit

Up to €100,000

Next rule change

December 2026

The rules in brief

Who needs it

Every host letting a whole home as a tourist rental, main home or second home. A room let while you are present is not covered.^1,4,5,7

Issued by

The commune (town hall) today; the Direction générale des Entreprises national online service once it opens in the fourth quarter of 2026

Valid for

A number stays valid until the declaration changes; the law requires renewal after a period set by decree. Existing commune numbers must be replaced by national ones within several months of the national service opening.

Processing

The registration number is issued immediately on a complete declaration; change-of-use authorisations take as long as the commune sets.

On listings

The number must appear on every listing

Platform checks

Platforms must show the number, disconnect listings without one and main-home listings past the day cap, and ask the host for a sworn statement before publishing.

Fees

Who qualifies

• Main home: lived in at least eight months a year; let up to 120 days a year (90 where the commune lowered it)
• Other homes in Paris, the inner ring, cities above 200,000 residents and communes that opt in: change-of-use authorisation first, often with compensation
• Energy rating (DPE) A to E for an authorisation in mainland France
• Co-ownership rules must allow it, and a tenant needs the landlord's written consent

How to apply

1. 1 Check the commune's rules with the town hall, the co-ownership rules, and get a tenant's landlord consent in writing.
2. 2 Register through the Guichet des formalités des entreprises to get a free SIRET number.
3. 3 For a home that is not your main home in a regulated city, obtain the change-of-use authorisation first, with a DPE of A to E.
4. 4 Declare the home: through the commune's online service now, and through the national service once it opens in the fourth quarter of 2026.
5. 5 Show the 13-character number and the private or professional mention on every listing, and tell the building manager if you are in a co-ownership.

Permit rules

Registration number on every listing

Every furnished tourist rental (meublé de tourisme) needs a 13-character registration number (numéro d'enregistrement) shown on each listing, main home or not. Today the commune issues it where it has adopted the scheme; the national online service run by the Direction générale des Entreprises (DGE) makes it compulsory in every commune once it opens, announced for the fourth quarter of 2026.^1,4,5,7

Where registration applies today

Until the national service opens, registration is compulsory only in some communes in high-demand areas. Each commune decides, so ask the town hall (mairie); all the largest markets listed below require it.^4,6

Local numbers must be renewed nationally

A host who already holds a commune-issued number gets several months after the national service opens to obtain a national one. After that period the old numbers become invalid and platforms stop accepting them.^4,5

Number format and listing mentions

The number has 13 characters. A listing must show it, even on a platform, together with the words "annonce d'un particulier" (private host) or "annonce d'un professionnel" (professional host).^6,7

Private or professional mention

The listing must state whether it comes from a private person or a professional, matching the host's tax status.⁷

Platforms must block unregistered and over-cap listings

Platforms must disconnect listings without a registration number and main-home listings that pass the day cap in communes with registration. Communes can ask platforms for the number of nights let.^6,7

Sworn statement to the platform

Before the listing goes live, the host gives the platform a statement on honour that the prior steps are done, whether the home is a main residence, and the registration number.^7,8

SIRET business number

Before the first let, the host registers through the Guichet des formalités des entreprises, free of charge, to get a SIRET number used for tax filings.^7,8

What counts as a main home

A main home is a dwelling lived in at least eight months a year, unless work, health or force majeure requires otherwise. Occasional letting of a main home is exempt from the change-of-use authorisation.^6,9

Change-of-use authorisation for other homes

Letting a home that is not your main home as a tourist rental is a change of use (changement d'usage) in Paris, the inner-ring departments, communes above 200,000 residents and others that opt in. The mayor's authorisation is needed before the first night, and the registration number does not replace it.^6,8,9,19

Compensation and quotas

Many cities require compensation: turning offices or shops into housing, or buying a compensation title. Communes can also cap the number of temporary authorisations in a zone, and in those zones no permanent authorisation is issued.^3,8,14

Main-home-only zones for new housing

Local plans can reserve new or converted homes in tight housing markets for permanent residents only (servitude de résidence principale).⁹

Offices and shops let as tourist rentals

In communes with change-of-use control, the council can also require an authorisation to let premises that are not housing, such as a shop or workshop, as a tourist rental. Paris asks for one, and the fine for letting without it is up to €25,000.^1,6,13

Co-ownership rules and notice to the manager

A host in a co-owned building must tell the building manager (syndic) after declaring. New co-ownership rules must say whether tourist rentals are allowed, and owners can vote a ban where the rules already bar commercial use.^4,8 In force since November 21, 2024

Tenants need the landlord's written consent

A tenant must get the landlord's written agreement before sub-letting as a tourist rental. Social housing cannot be used for tourist rentals.^7,8

1. 1. Paris

   Paris, Île-de-France

   Paris limits a main home to 90 nights a year with a registration number. Any other home is treated as a hotel-type use: it needs a change-of-use authorisation with compensation before the first night, and the city fines breaches heavily.^12,13

   • Main home: up to 90 nights a year, registration number on the listing
   • Other homes: change-of-use authorisation with compensation before the first night
   • Fine up to €100,000 plus up to €1,000 per day per m² for letting without authorisation
   • Tourist tax 5% of the nightly price per adult for unclassified homes, plus surcharges; all-in cap €15.93

2. 2. Nice

   Alpes-Maritimes, Provence-Alpes-Côte d'Azur

   Nice raised its main-home cap from 90 to 120 nights on 1 September 2026. Second homes need a change-of-use authorisation first, with a 2026 quota of 691 authorisations across four zones, and the registration number is issued only after approval.^14,15

   • Main home: 120 nights a year from 1 September 2026 (90 before)
   • Second homes: change-of-use authorisation before registration; 691 authorisations in four quota zones in 2026
   • Energy rating A to E required, and a sworn statement that the co-ownership rules allow tourist rentals
   • 34% regional surcharge on the tourist tax in Alpes-Maritimes

3. 3. Marseille

   Bouches-du-Rhône, Provence-Alpes-Côte d'Azur

   Marseille limits a main home to 90 nights a year and, since April 2025, allows other homes only with a change-of-use authorisation and compensation from the first home. The 13-character registration number has been compulsory since October 2020.^16,17

   • Main home: 90 nights a year (lowered from 120)
   • Other homes: change-of-use authorisation with compensation from the first home, in force since 29 April 2025
   • 13-character registration number compulsory since 1 October 2020
   • Platforms collect the tourist tax for the host

4. 4. Cannes

   Alpes-Maritimes, Provence-Alpes-Côte d'Azur

   Cannes requires a registration number for every tourist rental, main home or second home, and caps main-home lets at 120 nights a year. The number must be passed to platforms and shown on each listing.^15,18

   • Registration number mandatory for all tourist rentals, classified or not
   • Main home: 120 nights a year
   • Number passed to platforms and shown on every listing
   • 34% regional surcharge on the tourist tax in Alpes-Maritimes

5. 5. Lyon

   Rhône, Auvergne-Rhône-Alpes

   Lyon lets a registered main home be rented up to 90 days a year with no further formality. Other homes need a change-of-use authorisation, and outside the central area a home of 35 m² or more needs compensation from the first square metre.¹⁹

   • Main home: 90 days a year, registration number issued immediately online
   • Other homes: change-of-use authorisation; compensation from the first m² for homes of 35 m² or more outside the hyper-centre
   • Individuals get a temporary authorisation of 9 years, not renewable
   • Companies need compensation from the first square metre

6. 6. Bordeaux

   Gironde, Nouvelle-Aquitaine

   Bordeaux limits a main home to 90 days a year and requires a change-of-use authorisation with compensation for any other home, a rule in force since 2018. A registration number is mandatory on all listings and rental contracts.²⁰

   • Main home: 90 days a year, no change-of-use authorisation
   • Second homes: change-of-use authorisation with compensation since 1 March 2018
   • Registration number mandatory on all listings and rental contracts
   • A room in your own home needs no registration number and has no day limit

7. 7. Toulouse

   Haute-Garonne, Occitania

   Toulouse requires a registration number for every tourist rental and allows a main home to be let up to 120 days a year. Individuals can get up to two change-of-use authorisations without compensation; everyone else must compensate.²¹

   • Main home: 120 days a year after online declaration and registration number
   • Individuals: change-of-use authorisation without compensation, at most 2 per owner
   • Companies and other cases: authorisation with compensation
   • Rules in force since 1 November 2023

Main home: 120 nights a year

A main home (résidence principale) listed as a tourist rental can be let at most 120 days in a calendar year, unless the host has a professional obligation, a health reason or force majeure.^1,6,9

Communes can lower the cap to 90 nights

Since 1 January 2025 a commune can lower the main-home cap to as little as 90 days by a reasoned council decision. Paris, Lyon, Marseille and Bordeaux apply 90 nights; Nice moved from 90 to 120 on 1 September 2026.^{1,9,13,15,16,19,20,23} In force since January 1, 2025

Up to 90 consecutive days per guest

A tourist rental is a stay of up to 90 consecutive days for the same guest in a calendar year.^6,7

Energy rating A to E for authorisation

In mainland France the DPE (energy performance diagnostic) must show class A to E to obtain a change-of-use authorisation, and from 2034 class A to D.^8,14

A room in your own home

Renting a room in your main home while you are present is not a furnished tourist rental and needs no registration; bed-and-breakfast rooms follow separate rules.²³

Smoke detector and fire rules

Every dwelling needs at least one approved smoke detector. When a tourist rental sleeps 15 people, the rules for public-access buildings (ERP) apply.⁶

Police form for foreign guests

Hosts must have each foreign guest complete and sign an individual police form on arrival and keep it for six months.⁶

Check home insurance covers short lets

Home insurance must cover seasonal letting; the host should confirm this with the insurer.⁶

What the host still handles

• SIRET number through the Guichet des formalités des entreprises (free of charge)
• Registration number for each home, from the commune today and from the national service once it opens
• Tourist-tax declaration to the commune for bookings made outside a platform that collects it
• VAT registration only if hotel-type services are supplied (at least 3 of 4)^{10,11,12,22,23}

• Renting a home that is not your main home without a change-of-use authorisation: civil fine up to €100,000 per home, and the court can order the home back to residential use with up to €1,000 per day per square metre.^2,8,9
• Renting a main home beyond the day cap (120, or 90 where the commune lowered it): civil fine up to €15,000.^1,9
• Letting without the registration the law requires: administrative fine imposed by the commune, up to €10,000. False statements or a false number: up to €20,000.¹
• Letting non-housing premises (shop, office) as a tourist rental without the council's authorisation: civil fine up to €25,000.¹
• False declaration, concealment or attempted concealment of premises subject to declaration: up to one year in prison and a €80,000 fine.⁶

1. January 1, 2034 Upcoming
   Energy rating A to D for authorisations

   From 2034 the DPE must show class A to D for a change-of-use authorisation in mainland France.⁸

2. December 2026 Upcoming
   National registration service due to open

   The national online registration service and the next version of the API meublés are scheduled for the fourth quarter of 2026. Hosts then have several months to register each home, and old commune numbers become invalid after the transition.^4,5

3. September 1, 2026
   Nice raises its main-home cap from 90 to 120 nights

   By council decision of 19 June 2026, Nice lets main homes be rented 120 days a year from 1 September 2026 instead of 90.¹⁵

4. May 20, 2026
   National registration provisions in force in the code

   The Code du tourisme rule requiring a declaration to a national online service, and the higher fines, came into force on 20 May 2026; the service itself is not yet open to hosts.^1,5

5. January 1, 2026
   Paris tourist-tax tariffs updated

   From 1 January 2026 the unclassified rate in Paris is 5% of the nightly price per person, with the all-in amount capped at €15.93.¹²

6. January 1, 2025
   Île-de-France Mobilités surcharge on tourist tax

   A 200% surcharge on the tourist tax applies in Paris and the rest of Île-de-France.¹²

7. January 1, 2025
   Communes can cut the main-home cap to 90 nights

   From 1 January 2025 a commune can lower the 120-day main-home cap to 90 days by reasoned decision.^4,23

8. November 19, 2024
   Le Meur law adopted

   Law no. 2024-1039 of 19 November 2024 widened mayors' powers: change-of-use control for new tourist rentals, quotas, a main-home cap that can fall to 90 days, an energy-rating condition, co-ownership rules and larger fines.^4,9

Estimate what a home could earn

1. 1. Code du tourisme, article L324-1-1 (version en vigueur depuis le 20 mai 2026) · Légifrance
2. 2. Code de la construction et de l'habitation, article L651-2 · Légifrance
3. 3. Code de la construction et de l'habitation, article L631-7-1 A · Légifrance
4. 4. Meublés de tourisme : mettre son logement en location, les règles évoluent en 2026 · Service Public (DILA)
5. 5. L'API meublés, guichet unique de centralisation des données d'activité des intermédiaires de meublés de tourisme · Direction générale des Entreprises
6. 6. Les meublés de tourisme · Direction générale des Entreprises
7. 7. Faire de sa résidence principale une location de vacances (meublé de tourisme) · Service Public (DILA)
8. 8. Faire de sa résidence secondaire une location de vacances (meublé de tourisme) · Service Public (DILA)
9. 9. La location touristique meublée · Ministère de la Transition écologique
10. 10. Taxe de séjour touristique : quels sont les tarifs ? · Service Public Entreprendre (DILA)
11. 11. Taxe de séjour · Collectivités locales (DGCL)
12. 12. Évolution en 2026 de la taxe de séjour à Paris · Service Public Entreprendre (DILA)
13. 13. La location meublée touristique : les règles à suivre · Ville de Paris
14. 14. Logements en meublés touristiques · Métropole Nice Côte d'Azur
15. 15. Taxe de séjour - Métropole Nice Côte d'Azur (portail de déclaration) · Métropole Nice Côte d'Azur
16. 16. Location de meublés touristiques · Ville de Marseille
17. 17. Taxe de séjour Marseille (portail de déclaration) · Ville de Marseille
18. 18. Déclaration d'un meublé de tourisme · Ville de Cannes
19. 19. Déclarer un meublé de tourisme · Ville de Lyon
20. 20. Location touristique à Bordeaux : le guide pour les propriétaires · Ville de Bordeaux
21. 21. Louer pour de courtes durées ou en meublé de tourisme · Toulouse Métropole
22. 22. Collecte et versement par Airbnb de la taxe de séjour en France · Airbnb Centre d'aide
23. 23. Responsible hosting in France · Airbnb Help Center