
What you need to do to open a bed and breakfast
Opening a bed and breakfast is far more than a simple career change: it is a life project. Picture yourself welcoming guests from all over the world, sharing your hospitality and living somewhere idyllic while earning a living. Before you get there, though, a few stages have to be cleared, from the administrative formalities to the renovation work, not forgetting the right tax arrangement (because yes, even dreams have taxes to pay!).
What exactly is a bed and breakfast?

First things first: you need a clear understanding of what a bed and breakfast actually is. It is not a hotel, nor simply a spare room put up for rent. Under French law, a bed and breakfast is a dwelling containing furnished rooms made available to guests, for a limited period, in return for payment. It has to meet a number of specific rules:
- A limited number of rooms: a maximum of5 roomsable to accommodate up to15 people at the same time.
- Services included: the nightly rate must include breakfast and household linen.
- A personal welcome: the owner must live on site, which guarantees direct contact with guests.
- The price: you are free to set your nightly rate. However, you are bound by a duty of transparency. All prices must be displayed clearly and inclusive of all taxes. You must also provide your guests with an itemised invoice if the amount exceeds 25 €.
Six rules are enough to tell a French maison d’hôte apart from other types of accommodation. Here they are, side by side.
| What the rule covers | What it requires |
|---|---|
| Number of rooms | Five at most |
| Guest capacity | Fifteen people at most, at the same time |
| Services included in the price | Breakfast and household linen |
| Owner’s presence | The owner lives on site and welcomes guests personally |
| Nightly rate | Set freely, but clearly displayed and inclusive of all taxes |
| Itemised invoice | Required above 25 € |
| Declaration to the town hall | Form Cerfa no. 13566*03, free of charge and compulsory |
Choosing the ideal location for your bed and breakfast
Location: the key to success
A good location is your guarantee of attracting customers. Be careful, though: it all depends on who you are targeting.
It all depends on who you are targeting. Families often look for destinations close to nature or to suitable activities, walking, beaches, skiing. Couples favour romantic, peaceful settings. And international guests will travel for a picturesque place or a spot steeped in history.
Practical tip: study the competition and identify a niche. If everyone else is offering gîtes in the mountains, why not open a themed bed and breakfast built around wellbeing, with a spa?
Laying out the property
To win over your future guests, your house needs to meet a few essential criteria:
Comfort comes first: spacious, well-equipped rooms, with comfortable beds, a private bathroom and Wi-Fi. Then comes charm, meaning careful decoration that reflects the character of the region. Plan shared spaces too, a lounge, garden or terrace where your guests can relax. And do not overlook accessibility: parking, access for people with reduced mobility, clear signage.
The administrative steps to opening a bed and breakfast

Registering with the town hall
This is the first official step. You must declare the opening of your bed and breakfast to your local town hall by completing form Cerfa no. 13566*03. There is no charge, but it is compulsory. Once the declaration has been made, you will receive a receipt, which you should keep.
Meeting safety and hygiene standards
Your property will have to comply with safety standards (smoke alarms, fire extinguishers, evacuation plan, etc.) and hygiene rules. If you plan to serve meals (table d'hôte dining), you will also need to comply with the standards set by the DDPP (the French departmental directorate for the protection of populations).
Obtaining accreditation or a classification
To reassure future customers and boost your visibility, consider applying for an accreditation such as "Gîtes de France®" or "Clévacances". These certifications guarantee a certain level of quality and can make all the difference.
Tax and administration for a bed and breakfast

Which legal structure should you choose?
Several structures are available for running a bed and breakfast:
- Auto-entrepreneur: straightforward and well suited if you are starting out on a small scale. Turnover is capped at 188,700 € (in 2024) for accommodation activities.
- Sole trader (entreprise individuelle, EI)ormicro-entreprise: ideal for modest income, with simplified administration.
- A company (SARL, EURL): recommended if you are planning a substantial business or want to protect your personal assets.
Handy tip: talk to an accountant to choose the structure best suited to your needs.
Your tax obligations
You must declare the income from your bed and breakfast to the tax authorities. Two main regimes apply:
- The micro-BIC regime(industrial and commercial profits):
The micro-BIC regime applies as long as your turnover does not exceed 188,700 €. It gives you a flat-rate allowance of 71% on receipts and stays simple to manage day to day.
- The standard (régime réel) regime:
The régime réel becomes compulsory as soon as your receipts exceed the micro-BIC threshold. It lets you deduct your actual costs, maintenance, works, insurance. Heavier to keep up, it often works out more advantageous when those costs run high.
Attracting your first customers: marketing and communication

A bed and breakfast is also a business, and without customers there is no income. Here are a few tips to help you stand out:
Build an appealing website
A well-designed website is essential. It should include:
- Attractive photos (professional ones, if possible).
- Detailed descriptions of the rooms and services.
- An online booking module.
- Customer reviews, to strengthen your credibility.
SEO bonus: use keywords such as "bed and breakfast [name of the region]" or "authentic stay [name of the region]" to capture local searches.
List on booking platforms
Platforms such as Booking , Airbnb and TripAdvisor can bring you visibility, even though they take a commission. Be strategic and keep an eye on the reviews your customers leave, so as to maintain a good reputation.
Social media and local partnerships
Post regularly on Instagram and Facebook to reach a wide audience, and take part in local events or work with tourist offices to build your profile in the area.
By following the steps set out in this article, you will be well equipped to make your project a success. So what are you waiting for? Gather your tools, your decorating ideas and your book of regional recipes: your future guests are ready and waiting!
Frequently asked questions
What is the difference between a guest house, a self-catering rental and a hotel? A guest house is limited to 5 bedrooms and 15 guests staying at the same time. Breakfast and household linen are included in the nightly rate, which is not the case for a self-catering rental or for most hotels. Above all, the owner lives on site and welcomes the guests personally.
Do I have to register my guest house with the town hall? Yes, this is the first official step and it is not optional. You complete form Cerfa no. 13566*03 at the town hall of your municipality. The procedure is free of charge and you receive a receipt, which you keep.
Can I serve meals to my guests? Yes, that is the table d'hôte, but it comes with extra obligations. You must comply with the standards of the DDPP, the departmental population protection authority. The rest of the house has to meet safety and hygiene rules anyway: smoke detectors, fire extinguishers, evacuation plan.
Which legal status should I choose for a guest house? The auto-entrepreneur status works well to start small, with turnover capped at 188,700 euros for accommodation in 2024. A sole proprietorship suits modest income and simple day-to-day management. A company, SARL or EURL, makes sense if the business grows or if you want to protect your personal assets. An accountant will settle the question faster than you will.
Micro-BIC or actual expenses regime: which one is better? The micro-BIC applies as long as turnover stays below 188,700 euros and gives a flat 71 percent allowance on receipts. Above that threshold, the actual expenses regime becomes compulsory. It requires heavier bookkeeping but lets you deduct real costs: maintenance, works, insurance. When those costs are high, it usually wins.
Do I have to give my guests an invoice? Yes, as soon as the amount exceeds 25 euros, a detailed invoice is compulsory. The nightly rate itself is free, but it must be displayed clearly and inclusive of all taxes. Price transparency is a rule here, not a courtesy.
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