What you need to do to open a bed and breakfast

Opening a guest house is far more than a simple career change : it’s a life project. Imagine welcoming guests from around the world, sharing your hospitality and living in an idyllic setting while earning a living. But before you get there, there are a few steps to take, from administrative formalities to renovation work, not to mention choosing the right tax arrangement (because yes, even dreams have taxes to pay !).

What is a guest house ?

First of all, it is essential to understand what a guest house is.  It is not a hotel, nor simply a spare room to rent. Under French law, a guest house is a dwelling with furnished rooms made available to guests for a limited period in return for payment. It must comply with certain specific rules :

A guest house has a maximum of 5 bedrooms and accommodates up to 15 people at the same time. The nightly rate includes breakfast and household linen. The owner lives on the premises and personally welcomes the guests.

You set the nightly rate freely, but you must display it clearly, inclusive of all taxes. If the amount exceeds 25 €, you must provide guests with a detailed invoice.

Six points are enough to distinguish a guest house from other types of accommodation: here they are gathered.

What the rule covers	What it requires
Number of bedrooms	Maximum 5
Capacity	Up to 15 people at the same time
Services included in the price	Breakfast and household linen
Owner presence	Lives on site and welcomes guests personally
Nightly rate	Free to set, but clearly displayed and inclusive of all taxes
Detailed invoice	Mandatory above 25 €
Declaration to the town hall	Cerfa form n° 13566*03, free and mandatory

Choosing the ideal location for your guest house

Location : the key to success

A good location is the guarantee of attracting customers. But beware, it all depends on your target :

It depends on the clientele you are aiming for. Families often look for destinations close to nature or family-friendly activities, such as hiking, the beach or skiing. Couples favour romantic, peaceful locations. And international guests are happy to travel for a picturesque or historic place.

Practical tip : Study the competition and identify a niche. If everyone offers gîtes in the mountains, why not open a guest house with a wellness theme and a spa ?

Layout of the premises

To charm your future guests, your house must meet certain essential criteria :

Comfort comes first : spacious, well-equipped rooms with comfortable beds, a private bathroom and Wi-Fi. Next comes charm, meaning tasteful decor that reflects the authenticity of the region. Also plan communal areas, such as a lounge, garden or terrace, where your guests can relax. And do not neglect accessibility : parking, access for guests with reduced mobility, clear signage.

Administrative formalities to open a guest house

Declaration to the town hall

This is the first official step. You must declare the opening of your guest house to the town hall of your municipality by completing the Cerfa n°13566*03 form. This procedure is free but mandatory. Once the declaration is made, you will receive a receipt to keep.

Complying with safety and hygiene standards

Your house must meet safety standards (smoke detectors, fire extinguishers, evacuation plan, etc.) and hygiene rules. If you plan to serve meals (table d’hôte), you will also have to follow the standards of the DDPP (Direction départementale de la protection des populations).

Obtaining labels or classifications

To reassure future clients and increase your visibility, consider obtaining a label such as "Gîtes de France®" or "Clévacances". These certifications guarantee a certain level of quality and can make the difference.

Taxation and administrative management of a guest house

Which legal status to choose ?

Several legal statuses are available to operate a guest house :

The auto-entrepreneur status is suitable if you are starting on a small scale. For accommodation activities, turnover is capped at 188 700 € in 2024. The sole proprietorship (EI) or micro-enterprise suits modest incomes and simplifies administrative management. If you plan a substantial activity or want to protect your personal assets, consider forming a company, such as a SARL or EURL.

Tip : Consult a chartered accountant to choose the status best suited to your needs.

Tax obligations

You must declare the income from your guest house to the tax authorities. Two main regimes apply :

Micro-BIC regime (industrial and commercial profits) :

The micro-BIC applies as long as your turnover does not exceed 188 700 €. It gives the right to a flat-rate allowance of 71 % on receipts and remains simple to manage on a daily basis.

Actual (régime réel) :

The actual regime becomes mandatory as soon as your income exceeds the micro-BIC threshold. It allows you to deduct your real expenses : maintenance, works, insurance. Its management is more complex, but it often proves more advantageous when these expenses are high.

Attract your first clients : marketing and communication

Without clients, your guest house will not generate income. Here’s how to make yourself visible.

Create an attractive website

Your website must allow guests to see the rooms, understand your services and make a booking.

Show great photos, professional if possible.

Describe the rooms and services in detail.

Add an online booking module.

Publish guest reviews to strengthen your credibility.

SEO bonus : use keywords such as “guest house [region name]” and “authentic stay [region name]” to attract local searches.

Register on booking platforms

Platforms like Booking, Airbnb and TripAdvisor can bring you visibility, but they take a commission. Also monitor the reviews left by your guests to maintain your reputation.

Social media and local partnerships

Post regularly on Instagram and Facebook. To make yourself known locally, take part in regional events or work with the tourist offices.

Your project takes shape with rooms ready to welcome guests, bookings and a local presence. Your future guests are waiting to find you.

Frequently asked questions

What is the difference between a guest house, a gîte and a hotel ? A guest house is limited to 5 bedrooms and 15 people accommodated at the same time. Breakfast and household linen are included in the nightly price, which is not the case for a gîte or most hotels. The owner lives on site and is the one who welcomes guests.

Do I have to declare my guest house to the town hall ? Yes. You complete the Cerfa form n° 13566*03 at the town hall of your municipality. The procedure is free and you receive a receipt to keep.

Can I serve meals to my guests ? Yes, as part of a table d’hôte. You must then comply with the DDPP standards, the departmental directorate for the protection of populations. The rest of the house must also meet safety and hygiene rules : smoke detectors, fire extinguishers, evacuation plan.

Which legal status should I choose for a guest house ? The auto-entrepreneur status is suitable to start on a small scale, with turnover capped at 188 700 € for accommodation in 2024. The sole proprietorship remains suitable for modest income and simple management. A company, SARL or EURL, is justified if the activity grows or if you want to protect your personal assets. A chartered accountant can help you decide.

Micro-BIC or actual regime : which is more interesting ? The micro-BIC applies as long as turnover stays below 188 700 € and gives a flat-rate allowance of 71 % on receipts. Beyond this threshold, the actual regime becomes mandatory. It requires more accounting work but allows deduction of real expenses : maintenance, works, insurance. When these expenses are high, it is often more advantageous.

Do I have to give my guests an invoice ? Yes, as soon as the amount exceeds 25 €, a detailed invoice is mandatory. The nightly rate remains free to set, but it must be displayed clearly and inclusive of all taxes. Transparency on pricing is part of the rules, not just good manners.