These are French obligations: they apply to accommodation located in France, whatever the nationality of the owner or the guests. We build software and are neither lawyers nor accountants; what follows comes from the administration's own publications, linked at the end.
What counts as a meublé de tourisme
A furnished home let to a passing clientele that does not take up residence there, by the day, week or month. Whatever you call it — gîte, holiday let, cabin — if it is furnished and let by the night to holidaymakers, it is in this category. Chambres d'hôtes (bed and breakfast) are a neighbouring but separate regime, capped at five rooms and fifteen guests, and must be declared everywhere.
Registration: what changes on 20 May 2026
Until now the rules depended on your commune: a simple declaration in most, a registration number in towns that had introduced one. From 20 May 2026, registration becomes compulsory across the whole country, through a single national online service, with supporting documents required for the first time.
If you already let, you will have to register even if your town hall never asked you for anything.
Penalties, as published
- Failure to declare: up to €450.
- Breach of the registration rules: up to €5,000 per owner, and up to €12,500 per online listing.
- Unauthorised change of use, where one is required: up to €100,000 per property.
Star rating: optional, and worth money since 2025
Rating is voluntary, but since 1 January 2025 it decides your flat-rate tax allowance under the micro-BIC regime: 50 % capped at €77,700 of receipts for a rated property and for bed and breakfast, against 30 % capped at €15,000 for an unrated one.
Tourist tax
Set by the commune, collected from the guest and paid over by you. Platforms collect and remit it for bookings made through them; for your direct bookings, you collect it yourself. Owners who move to direct booking and forget this end up with an assessment.
Energy rating
Since 21 November 2024, a new change-of-use authorisation requires a rating of A to E in mainland France. From 1 January 2034, holiday lets must be rated A to D, with penalties up to €5,000.
Sources
- Guide pratique 2025 de la réglementation des meublés de tourisme, French Ministry for Ecological Transition, 1 September 2025.
- Service-Public / DGE, Déclaration en mairie des meublés de tourisme, checked 21 May 2026.
- Law no. 2024-1039 of 19 November 2024.
Figures checked in September 2026.
Frequently asked questions
Do I have to register even if my town hall never asked?
From 20 May 2026, yes: registration becomes compulsory nationwide through a single national online service, with supporting documents.
Who collects the tourist tax on a direct booking?
You do. Platforms collect and remit it only for bookings made through them.