Holiday rentals in 2025: what's changing

Owners of furnished holiday lets or occasional landlords, 2025 doesn't do things by halves! Between new tax obligations, energy requirements and stricter local controls, it pays to be well informed if you want to carry on letting with peace of mind. Here is a clear (and slightly cheeky) overview of the rules you need to know.

Holiday rentals in 2025: what's changing (and what you really need to know)

Let's start with the crux of the matter: tax. The French government has decided to tighten the screw on the micro-BIC scheme, well known for its simplicity. From 2025, it will only apply if your rental income does not exceed 30,000 € a year (compared with 77,700 € previously). Everyone else will fall under the régime réel (actual-expenses scheme), with an obligation to keep accounts worthy of a small hotel.

Tax breaks will also now be subject to a strict condition: having declared your activity, obtained a registration number and complied with local rules. In short, farewell to "under the radar" listings on platforms with no paperwork at all.

The compulsory DPE: watch out for energy sieves

A major new development: the Energy Performance Certificate (DPE) becomes compulsory for holiday rentals if you exceed 120 days of letting per year. And that's not all: from January 2025, it will be prohibited to let a property rated F or G.

Put simply, if your cosy little studio tends to turn into a freezer in winter, you will need to invest in insulation. But rest assured: a good DPE is also a genuine marketing argument with guests who care about the environment (and about their electricity bill)! Local controls: town halls take the wheel

Another major change: local authorities are gaining more power to regulate holiday letting. Some towns and cities can now set a maximum number of days per year, require specific authorisation, or insist that commercial premises be converted into housing in order to earn the right to let.

In Paris, Lyon, Nice, Annecy and Bordeaux, the new rules are already in place or in preparation. So if you let in a high-demand area, it is essential to check with your town hall. Because no, "I didn't know" won't get you very far against a hefty fine.

Good to know: what you should do now

Check your rental income: if you go over 30,000 €, get ready for the régime réel. Have a DPE carried out if you haven't already, especially for older properties. Ask your town hall about local authorisations and quotas.

In 2025, holiday letting is certainly becoming more tightly regulated, but it is far from doomed. Well prepared, you will be able to carry on welcoming guests from all over the world with a smile… and a property that complies with the law! Just starting out in holiday letting? Have a look at our article Holiday rental regulations for everything you need to know about the formalities.

 

 

 

The year’s three main issues fit into one table: the threshold that applies, and the action that goes with it.

What changes in 2025	The rule or threshold	What you do now
Tax regime	Micro-BIC only below €30,000 of rental income per year, against €77,700 previously	Check your income for the year and prepare for the standard regime above the threshold
Tax benefits	Conditional on a declared activity, a registration number and compliance with local rules	Declare your activity and obtain your registration number
Energy performance certificate	Compulsory beyond 120 rental days per year	Have the assessment carried out, especially on an older property
Energy rating	Renting out F- or G-rated homes is banned from January 2025	Start the insulation work
Local regulation	Maximum number of days, specific authorisation, conversion of commercial premises into housing	Check with your town hall, especially in high-demand areas: Paris, Lyon, Nice, Annecy, Bordeaux

Frequently asked questions

At what income level do I switch to the régime réel? The micro-BIC scheme now applies only if your rental income stays below €30,000 a year, down from €77,700. Above that, you move to the régime réel and have to keep proper accounts. Add up your year’s takings before you pick a scheme.

Is an energy performance certificate required for a holiday let? Yes, as soon as you rent out for more than 120 days a year. Below that threshold the obligation does not apply, but getting the assessment done is still worth it, especially on an older property. A good rating is also an argument with guests who watch their energy bills.

Can I still rent out a property rated F or G? No. From January 2025, renting out a home rated F or G is prohibited. If your studio turns into a freezer every winter, insulation work is no longer something you can put off.

Do I need a registration number to keep my tax advantages? Yes. Tax advantages now depend on three things: having declared your activity, having obtained a registration number and complying with local rules. A listing put online with no formalities at all no longer qualifies.

Can my local council cap the number of nights I rent out? Yes. Local authorities now have more power to regulate: a maximum number of days per year, a specific authorisation, even a requirement to convert commercial premises into housing. Paris, Lyon, Nice, Annecy and Bordeaux already apply or are preparing new rules. In a high-pressure area, only your town hall can give you a reliable answer.

Where should I actually start this year? Three things, in this order. Check your rental income to see whether you go over €30,000, get an energy assessment done if you have not already, especially on an older property, then ask your town hall about the authorisations and caps that apply where you are. The framework is tightening, but a compliant home keeps welcoming guests without nasty surprises.