Ah, Airbnb… That sweet way to make money from your Paris studio when you go on vacation, or turn your country house into a little treasure trove of passive income. But when the taxman gets involved, the question arises: are you liable for council tax if you rent out your accommodation on Airbnb?

Spoiler alert: it depends. And not just by a hair.

A quick reminder: what is taxe d'habitation?

Until 2023, the taxe d’habitation was a local tax payable by the occupants of a dwelling on January 1 of that year. Since the reform, this tax has been abolished for principal residences, but it still applies to second homes and furnished accommodation not occupied as a principal residence.

Yes, even if your cat lives there full-time, it doesn’t count.

Renting on Airbnb: are you concerned?

If you rent out your home on Airbnb or any other short-term rental platform, you fall into a rather special category in the eyes of the taxman: meublé de tourisme renters.

And then things get tricky. Because the taxman loves subtleties.

1. If you rent out your principal residence on an occasional basis

The good news is that you don’t have to pay taxe d’habitation on this property, since it’s your principal residence and, as such, has been exempt since the reform.

✅ But be careful: it has to be your real principal residence, i.e. you have to live there for at least eight months of the year. Otherwise, bim: the taxman considers you to be the owner of a second home, and the tax comes knocking at your door.

2. If you rent a second home

It’s not as much fun here: you’re liable for the taxe d’habitation, even if you never set foot in the property. Renting on Airbnb doesn’t cancel this tax, quite the contrary.

And in some cities (hello Paris, Lyon, Marseille 👋), a surcharge can even be added to the bill to combat vacant housing. Yes, you read that right: you can be taxed more just because you don’t live there.

Special case: classified furnished tourist accommodation

Have you had your rental property classified as furnished tourist accommodation? You may be eligible for an exemption from property tax, but only if the property is not occupied by you or a tenant on a year-round basis.

In this case, it’s treated as a business premises. But beware, you may be subject to the CFE (Cotisation Foncière des Entreprises).

💡 A little tip: it might be a good idea to contact your tax office to clarify the situation of your home. They’re nicer than you think (sometimes). 😅

What to remember?

Situation Council tax due?
Main residence, occasionally rented on Airbnb ❌ No
Second home, rented on Airbnb ✅ Yes
Lodging classified as furnished tourist accommodation, not inhabited ❌ No (subject to conditions)
Year-round rental ❌ No (tenant pays)

In conclusion: Airbnb, yes, but not without reading the fine print

Renting on Airbnb is a great opportunity. But beware of tax pitfalls. The taxe d’habitation is a thing of the past for primary residences, but it’s still alive and well for second homes, even if you’re just a digital weekend guest.

So take the time to review the situation with a tax advisor or directly with the tax authorities. It could save you some unpleasant surprises… and some sleepless nights 💤.

If you’d like to find out more about the complex subject of tax returns, take a look at our article on : Standards for tourist rentals