If you’re an owner, tenant, curious or just a lover of clear, concise legislation (who isn’t, after all?), this article is for you!
Let’s embark together on an informative adventure, where the terms “regulations” and “meublé de tourisme” will become your new friends.

What is a meublé de tourisme?

A meublé de tourisme is a bit like your second home, but shared with strangers passing through.
More formally, it’s a furnished dwelling that you rent to tourists for a short period of time.
These accommodations are the perfect alternative for those looking for a “warmer”, more personal experience than a hotel.
But beware, this is not the Wild West!
Legislation is very strict.

Current regulations in tense areas

1. Definition of Tense Zones

These are areas where finding a home can be a real challenge.
These areas are often cities where demand for housing is so high that prices could rise to the sky if a little regulation wasn’t applied.

2. Registration and Authorization

For a property to be rented out as furnished accommodation in these zones, you need to go through a few administrative hoops.
Firstly, you need to register your property with the town hall or prefecture.
It’s a bit like getting a visa for your apartment!

3. Rental period

Rental periods are also regulated.
You generally can’t rent out your property for more than 120 days a year, to ensure that properties aren’t used solely for seasonal rentals, to the detriment of locals looking for a primary residence.

Taxation of furnished tourist accommodation

1. Taxation of rental income

Income generated by the rental of furnished tourist accommodation is considered as “Bénéfices Industriels et Commerciaux” (BIC).
This means you have to declare it, but don’t worry, there are simplified schemes such as micro-BIC. In 2024, there’s a change in this respect.
Under this regime, theformer threshold was set at 77,700 euros for the rental of furnished tourist accommodation.
It is now 15,000. Theflat-rate allowance has also been modified.
Previously 50%, it is now 30%.

2. Tourist tax

Ah, the famous tourist tax!
This small contribution is collected by the local authority and varies according to the location and type of accommodation.
It’s due from tourists, but as the owner, it’s up to you to collect and pay it.
A bit like being the tax collector for your own tourist mini-kingdom.

3. VAT and specific rules

In some cases, if your services include those comparable to those provided by hotels (such as breakfast, regular cleaning of the premises, customer reception), you may have to charge VAT.
The threshold for this is generally high, but it’s a point not to be overlooked if you want to avoid unpleasant surprises.

4. Accounting declarations and obligations

Accounting can sometimes seem complex.
Depending on the tax regime you choose, you may need to keep detailed accounts and register with the Registre du Commerce et des Sociétés.
The advice of a chartered accountant can prove invaluable in navigating these sometimes turbulent tax waters.

Faced with pressure on the real estate market and criticism of the impact of short-term rentals, adjustments are regularly envisaged.
For example, some cities are considering further reducing the number of days allowed for seasonal rentals, or increasing taxes to discourage excessive use.
So keep up to date with new regulations to avoid unpleasant surprises!

Want to find out more about the world of tourist and seasonal rentals?
Read our article on Leasing a second home.