Do you welcome visitors into one or more rooms of your main residence? Congratulations, you're contributing to the region's hospitality. To operate legally, there are a few simple steps you need to be aware of. The Tourist Office will guide you step by step to understand your obligations and get started smoothly.
Bed and breakfasts are not affected by the national registration number.
Law No. 2024-1039 of November 19, 2024 (Le Meur Law) provides for a national registration number required for furnished tourist accommodation. Good news: The tourism code specifically exempts bed and breakfasts of this obligation.
💡 Declaration at the town hall remains essential.
Your 5 main obligations
🏨 What is a bed and breakfast?
A bed and breakfast is a furnished room in a private homeoffered for tourist rental with a welcome provided by the owner. Friendliness and sharing are at the heart of this activity.
📋 The 4 essential criteria
- The accommodation is located at your landlord's house or on the same property.
- You are responsible for welcoming customers in person
- La Accommodation capacity is limited to 5 rooms ou 15 people maximum
- Le Breakfast is included in the service
⚠️ Important: Beyond 5 rooms or 15 people, you can no longer use the term "bed and breakfast". You then fall under the regulations of establishments open to the public (ERP), equivalent to that of hotels.
📋 The 4 services that must be offered
According to the tourism code, you must offer at least 3 of the following 4 services to your customers. Most hosts choose to offer all 4.
1. In-person reception
You receive your clients in personKey box alone = prohibited. Presentation of the rules, welcome booklet…
2. Breakfast
Included in the service, served by the lessor. ATM = prohibited. Bakery pre-ordering = allowed.
3. Household linen
Supply of clean laundry at the beginning of the stay. Mandatory renewal after 6 consecutive nights.
4. Regular cleaning
Premises cleaned before each arrivalWeekly cleaning if stay of more than 5 nights.
⚠️ Sanctions: In the event of misuse of the term "bed and breakfast" without complying with these conditions, you risk up to 2 years in prison and a €300,000 fine for deceptive business practices.
📐 Capacity, dimensions and urban planning regulations
The bed and breakfast must comply with specific rules regarding capacity and surface area, guaranteeing a quality welcome for your guests.
5 bedrooms or 15 people
Beyond that, you fall under hotel regulations (ERP).
💡 Also: 1 bathroom and 1 toilet for a minimum of 5 people.
Depending on the number of occupants
- 1 person : 7m²
- 2 persons : 9m²
- 3 persons : 14m²
- 4 persons : 18m²
- +1 person: add 5m²
🏘️ Planning regulations to check
- The room must be located in the host's residence or on his land
- Check the local urban development plan (PLU) of Your Community
- In co-ownership: check the regulations and inform the trustee
- The premises remain at residential use (no change of destination)
???? Good to know: with some local 2034Second homes used as bed and breakfasts must reach at least the Energy Performance Certificate (EPC) class DBed and breakfasts in primary residences are not affected.
📝 Registering your business with the town hall: an essential step
Any opening or modification of a guest room must be the subject of a mandatory declaration with the town hall of the municipality concerned (article L324-4 of the Tourism Code).
📄 How to declare?
- Via the official online service from Service-Public.gouv.fr
- Or by filling out the form CERFA n°13566
- Drop it off or send it to your town hall
- Attach a copy of proof of identity.
✅ Free processto be carried out before the start of the activity.
⚠️ Penalty for failure to declare: €450 fine.
💡 Any change (renter, capacity, contact details) must be reported new statement.
🏢 Registering your business: a commercial obligation
The bed and breakfast business is a commercial activity
Regardless of the amount of your income (even zero), your activity must be registered as a commercial enterpriseThis applies to all bed and breakfasts, including occasional ones.
📋 The 3 steps
- Choose one legal status (sole proprietorship or company)
- Register online at the Business formalities counter
- Receive a siren number
💡 Registration for RCS (Trade and Companies Register) and to RNE (National Business Register).
⚠️ Sanctions: renting without registration = offence of undeclared workInaccurate information = up to A €4,500 fine and a 6-month prison sentence.
???? Particular case : if your bed and breakfast is on a agricultural exploitationthe activity can be considered as accessory agricultural profits (provided that revenue does not exceed 50% of agricultural activity, nor €100,000). Contact the Chamber of Agriculture.
🍷 Table d'hôtes and alcohol service: what you need to know
The communal table is a optional service, but very much appreciated. It allows you to share a meal with your hosts in addition to your stay.
4 rules to follow
- Single menu (no choice)
- Service reserved for sole occupants bedrooms
- Single table for all guests
- Preferably cooked with local produce
💡 The price must be displayeddrinks included.
Operating permit required
- Mandatory 7-hour training (1 day)
- Valid license 10 years
- Restaurant license to be requested at the town hall
- Service only during meals
💡 Regardless of the alcohol content (beer, cider, wine…).
🧼 Food hygiene: offering food requires respecting the hygiene rules (drinking water, cleanliness, handwashing…). Good news: bed and breakfast owners are exempt from HACCP training mandatory in commercial catering.
🔐 Safety and hygiene: simplified but essential rules
Even though a bed and breakfast is not a hotel, certain rules remain essential for welcome your customers with complete peace of mind.
Smoke detector
Mandatory in every dwelling. At least one standard detector.
Fire safety
Presence of a fire extinguisher, good maintenance of electrical installations.
Health regulations
Drinking water, ventilation, cleanliness of surfaces and utensils.
Accessibility
No strict obligationbut make it as easy as possible to accommodate people with reduced mobility.
👮 Controls: la Departmental Directorate for Population Protection (DDPP) can carry out regular checks on your guest room.
📝 Police registration form for foreign clients
As a bed and breakfast owner, you must have a form completed. individual police record à any foreign customer (who do not have French nationality, including European nationals). Minor children (under 18 years of age) are not concerned.
📦 Storage during 6 months and handed over upon request to the police services.
💰 2026 Taxation: Your Micro-BIC Regime
Income from bed and breakfasts is taxed in industrial and commercial profits (BIC)Depending on your recipes, you fall under the micro-BIC regime or the actual regime.
micro-BIC regime
- Ceiling : € 77
- Abatement: 50%
- Non-deductible expenses
💡 If exceeded: 1re or 2e year with increased allowance 71%, then the actual regime.
micro-BIC regime
- Ceiling : € 83 ⬆️
- Abatement: 50%
- Non-deductible expenses
💡 Ceiling revalued by the 2026 finance law.
📝 How to declare?
- micro-BIC tax regime: declaration on autoentrepreneur.urssaf.fr (revenue even if zero)
- Actual regime: declaration on impots.gouv.fr (15 days after the 2e working day in May)
🎁 Possible exemption: the €760 threshold
You will not pay any tax if your revenue is less than €760
If your bed and breakfast business does not exceed €760 in annual revenue, you benefit from a total exemption from tax on this income.
- Rental in your main residence
- Annual revenue ≤ €760 incl. VAT
- Device extended until December 31, 2026
💡 This threshold is assessed at the level of the tax household.
💼 Social security contributions: the key threshold of €6,248
An important characteristic of bed and breakfasts: the threshold for social security contributions is much lower than for standard furnished apartments.
No social security contributions
You only pay for social security contributions on investment income.
Overall rate: 17,2% (automatically deducted with the tax).
Compulsory social contributions
You must register with the Social Security system for the self-employed.
Rate : 21,2% under the micro-social regime, on turnover from the 1ster euro from the 2nde year.
💡 Good to know: This threshold of €6,248 corresponds to 13% of the PASS (Annual Social Security Ceiling). It is revalued each yearThe ACRE aid can allow for a total exemption in the first year.
💰 Tourist tax: your obligations
Collect and remit the tourist tax
As a bed and breakfast owner, you must collect the tourist tax to your customers and declare it on the dedicated platform for the territory.
- Prices vary depending on your accommodation category.
- Declaration 3 times a year
- Official dedicated platform
Boost your online bookings
The Tourist Office provides you with the Tourist Marketplacea professional tool free to manage your availability, your rates and facilitate booking for your customers 24/24.
DISCOVER THE MARKETPLACE →F.A.Q
What is the difference between a bed and breakfast and a furnished tourist rental?
La bed and breakfast is a furnished room in a private home, with a personal welcome, breakfast, and a limit of 5 rooms / 15 people. tourist accommodation is an entire dwelling rented without mandatory services. The regulations differ (registration, taxation, classification).
Do I need to register if I'm only open for a few weekends?
Yes, it's mandatory. As soon as you use the term "bed and breakfast," regardless of your income (even if it's zero), it's considered a commercial activity requiring registration with the RCS/RNE.
Am I affected by the national registration number (Le Meur law)?
NoThe tourism code explicitly exempts bed and breakfasts from this obligation, which only applies to furnished tourist accommodations. However, you are still required to complete your registration. declaration at town hall.
Can I classify my bed and breakfast?
NoThere is no official star rating system for bed and breakfasts (this system is reserved for furnished apartments, hotels, and campsites). However, some private labels Examples include: Gîtes de France, Clévacances, Bienvenue à la Ferme… The tourist office is here to help you →
From what amount do I have to pay social security contributions?
If your annual revenue exceeds € 6 (threshold 2025), you must register with the self-employed social security system. Below that threshold, only the social security contributions (17,2%) apply.
Can I offer a set menu with wine?
Yes, but you must:
• Follow a 7-hour training to obtain the operating permit
• Request a restaurant license at the town hall
• Serve the alcohol only during meals
The permit is valid for 10 years.
Can the Tourist Office help me in any practical way?
Yes! The tourist office is yours. first point of contactFlorence will guide you on the regulations, offer you the Marketplace for your bookings, manage the tourist tax and help you to enhance your offer.
For further information: official resources
⚠️ Warning : The information provided on this page is for guidance purposes only, based on official sources. Service-Public.gouv.fr (verified as of February 21, 2026). For your personal situation, consult a accountant or contact the tax information service at 0809 401 401.