Are you renting or looking to rent furnished accommodation to visitors? Discover the main obligations of a furnished tourist accommodation : declaration to the town hall, registration, taxation, safety, tourist tax and classification.
A national registration number will be rolled out nationwide in the fourth quarter of 2026.
Law No. 2024-1039 of November 19, 2024 , known as the "Le Meur Law," strengthened the regulations applicable to furnished tourist accommodations. In particular, it provides for the generalization of the registration of furnished tourist accommodations throughout the entire territory.
The commissioning of the national online registration service , initially scheduled for no later than May 20, 2026 by law, is now announced by the Directorate General for Enterprises for the fourth quarter of 2026.
From the date of its opening, landlords will have to obtain a registration number for each furnished tourist accommodation put up for rent , including when the accommodation constitutes their main residence.
📍 Pending the launch of the national online service: the obligations remain those currently applicable in the municipality where the furnished accommodation is located. If a local registration procedure already exists, it must continue to be used. In other municipalities, the declaration formalities currently in force remain applicable.
💡 This page outlines the main rules known and applicable as of August 2026. Florence at the Tourist Office can provide information and guidance . As regulations are subject to change, always check the applicable procedures with the relevant authorities before listing your accommodation for rent.
Your 5 main obligations
💡 Classification as furnished tourist accommodation is not mandatory: it is a voluntary process which may have tax, commercial and tourist tax advantages.
🏠 What is a furnished tourist accommodation?
A furnished tourist rental is a villa, apartment, or furnished studio offered for rent to transient guests who do not establish their primary residence there . The tenant must have exclusive use of the accommodation during their stay.
📅 Features
- Rental at the day, week or month
- Transient clientele who does not establish residence there
- The accommodation is reserved for the tenant's exclusive use
- A single rental cannot exceed 90 consecutive days
🏠 What type of property?
- La main residence of the lessor
- A second home
- A dwelling dedicated to tourist rentals
- House, apartment, studio, cottage…
Primary or secondary residence: what changes
Depending on whether you are renting out your primary residence or another type of accommodation , certain rules differ. Identify your situation and also check for any local regulations that may apply in the municipality where the furnished property is located.
You rent your usual accommodation
- You must occupy the accommodation at least 8 months a yearexcept for professional obligations, health reasons or cases of force majeure
- Rental is limited to 120 days per calendar year
- The municipality may, by reasoned decision, lower this ceiling to 90 days per year
- You must respect the reporting formalities currently applicable in your municipality
You are renting accommodation that is not your main residence
- You must respect the declaration formalities currently applicable in the municipality
- The annual limit of 120 or 90 days applicable to the main residence does not apply in the same way
- According to the municipality, a authorization for change of use or other local restrictions may apply
- A single rental cannot exceed 90 consecutive days for the same customer
💡 Important: Local authorities have increased powers to regulate furnished tourist accommodations. Before renting out your property, check the applicable rules in the relevant municipality , particularly regarding rental periods, declarations, changes of use, and local permits. The future national registration system for furnished tourist accommodations is expected to be launched in the fourth quarter of 2026.
📋 Your step-by-step process
Here are the 4 main steps to take to operate a furnished tourist accommodation, to which may be added, depending on your situation, a local authorization or a classification process.
📝 Declare your furnished rental
Check the applicable procedure in the municipality where your accommodation is located . Depending on the municipality, the declaration can currently be made via DéclaLoc or according to the procedures indicated by the town hall.
🏢 Declare your business
Register your business start-up declaration on the Single Business Portal to obtain your SIRET number . This formality must be completed no later than 15 days after the start of your business activity.
💰 Tourist tax
Register your accommodation with the tourist tax service of Saint-Marcellin Vercors Isère and comply with the declaration, collection and payment procedures applicable to your situation.
🔐 Check the accommodation for compliance
The accommodation must comply with applicable safety and hygiene regulations , particularly regarding smoke detectors. Other requirements may apply depending on the type of accommodation and the municipality.
⭐ And the ranking?
The classification as furnished tourist accommodation is optional . It allows you to obtain from 1 to 5 stars and can offer several advantages, particularly in terms of taxation, tourist tax and the commercial value of your accommodation.
For the 47 municipalities of Saint-Marcellin Vercors Isère
Select the municipality where your furnished accommodation is located on our portal. This will allow you to find out the currently applicable declaration procedure and to directly access DéclaLoc if the municipality offers this online service.
🚀 VIEW MY APPROACH →⚠️ National Registration Number (NER): its generalization was initially planned for May 20, 2026. The launch of the national online service for landlords has been postponed to the last quarter of 2026. Upon its launch, every furnished tourist accommodation must be registered on this new national online service.
📝 Registering at the town hall: instructions for use
Until the launch of the future national online registration service, the declaration formalities depend on the municipality where your furnished property is located . It is therefore important to check the applicable procedure before renting it out.
📄 What steps should be taken now?
In municipalities that have not established a specific registration procedure, the declaration of a classified or unclassified furnished tourist accommodation must be made to the town hall of the municipality where the accommodation is located.
- The standard declaration is made using the CERFA No. 14004*04
- When the dwelling constitutes the main residence of the lessorThis standard declaration is not generally required, unless a specific local registration procedure applies
- Some municipalities offer a online tax return via DéclaLoc or have specific local formalities
- Depending on the municipality and the accommodation, a authorization or declaration of change of use may also be necessary
💡 If there are any changes to the information declared concerning the lessor or the furnished accommodation, contact the town hall or the online service used to find out what update procedure to follow.
Check the procedure applicable in your municipality
Select the municipality where your accommodation is located on our portal. You will be directed to the currently applicable declaration procedure and, where available, to the DéclaLoc online service.
📍 CHECK THE PROCEDURE IN MY TOWN →⚠️ Coming soon: the future national online registration service for furnished tourist accommodations, announced for the fourth quarter of 2026 , will change these procedures. Until its launch, the procedures currently applicable in each municipality remain in effect.
🆔 The national registration number: a new requirement starting in 2026
A national registration number for each furnished tourist accommodation
Law No. 2024-1039 of November 19, 2024 , known as the "Le Meur Law," mandates the registration of furnished tourist accommodations throughout the country. The national online service for landlords, initially scheduled for no later than May 20, 2026 , is now slated for the fourth quarter of 2026.
When the national online service is launched, landlords will need to obtain a national registration number (NER) for each furnished tourist accommodation they rent out , including when the property is their primary residence . A period of several months is planned to allow landlords to complete this process.
📋 Key takeaways
📍 While awaiting the launch of the national online service: the procedures currently in place in the municipality where your accommodation is located remain in effect. If your municipality already uses a registration procedure or the DéclaLoc online service, you must continue to follow that procedure. In other municipalities, the current registration formalities remain applicable.
💡 To find out the procedure currently applicable in one of the 47 municipalities of Saint-Marcellin Vercors Isère , select the municipality where your furnished accommodation is located on our portal.
📍 CHECK THE PROCEDURE IN MY TOWN →
🔐 Respect safety standards
The accommodation offered for rent must allow travelers to be welcomed in good conditions of safety and hygiene . Certain obligations depend in particular on the capacity and characteristics of the accommodation.
Smoke detector
Mandatory: each dwelling must be equipped with at least one smoke detector that meets regulatory requirements. For seasonal or furnished rentals, the owner is responsible for its installation, maintenance, and replacement.
More than 15 people
Tourist accommodation hosting more than 15 people , including group accommodation, may fall under the regulations for establishments open to the public (ERP) , with reinforced fire safety and accessibility rules.
Hygiene and condition of the accommodation
Ensure the good condition, maintenance and cleanliness of the accommodation and its equipment , as well as adequate ventilation and the absence of obvious risks to the safety of the occupants.
Insurance
Inform your insurer about your tourist rental activity and check that your contract adequately covers the risks and damages that may occur during stays.
💡 Large capacity accommodation: if your furnished accommodation can accommodate more than 15 people , check with the town hall or the relevant department before opening to verify its possible classification as an ERP and the applicable safety and accessibility rules.
📝 Police registration form for foreign clients
Pursuant to decree no. 2015-1002 of August 18, 2015 , any provider of tourist accommodation is required to have the foreigner fill out and sign an individual police form upon arrival.
💰 2026 Taxation: What You Need to Know
The classification significantly alters the rules of the micro-BIC
Under the micro-BIC regime, a classified furnished tourist accommodation currently benefits from a higher revenue threshold and a higher flat-rate allowance than an unclassified furnished accommodation.
- 50% discount instead of 30%
- €83,600 micro-BIC threshold in 2026 instead of €15
- A tourist tax calculated according to the classification category
- The possibility ofjoin the ANCV to accept Holiday Vouchers
- An official ranking of 1 to 5 stars, valid for 5 years
🤝 Support: The Tourist Office can support you in your classification process and inform you about the support schemes currently offered.
🎯 LEARN MORE ABOUT THE RANKINGS →🎁 Special cases: possible exemptions
Tax exemptions related to renting out a room in your main residence
There are certain tax exemptions when you rent out one or more rooms in your main residence . Note: these exemptions do not generally apply to tourist rentals of entire, independent dwellings offered as furnished tourist accommodation.
When you regularly rent out one or more rooms of your main residence to people who do not establish their primary residence there, the income may be exempt from income tax if it does not exceed €760 including VAT per year.
💡 This scheme applies in particular to bed and breakfasts. Above €760, the exemption no longer applies to all revenue.
An exemption may also apply when the rented room is part of your main residence and constitutes the tenant's main residence or their temporary residence if they are a seasonal worker, provided that a reasonable rent is charged.
In 2026, the annual ceilings excluding charges are: €215/m² in Île-de-France and €159/m² in other regions.
📅 These exemption schemes, in their current form, are intended for rentals carried out until December 31, 2026. They are subject to specific conditions: check your situation with the tax authorities before considering your income as exempt.
📝 How to declare your rental income?
Depending on your tax status, the reporting procedures differ. Here are the main formalities to know for declaring income from your furnished tourist accommodation.
Simplified tax regime
If you meet the conditions of the micro-BIC regime and have not opted for the actual regime, you benefit from a flat-rate allowance automatically applied by the tax authorities.
- Declare the start of your furnished rental business via the Single Window for Business Formalities
- Get your SIRET number
- Indicate each year the total amount of your gross receipts collected on the declaration No. 2042-C-PRO
💡 Do not deduct the allowance yourself: you declare your gross receipts and the tax authorities automatically apply the corresponding allowance.
→ Access the One-Stop Shop for FormalitiesDeduction of actual expenses
The actual expense regime applies when you no longer meet the conditions for the micro-BIC regime. You can also voluntarily opt for the actual expense regime , particularly if you wish to deduct your actual expenses and, under certain conditions, claim depreciation.
- Declare your business and have a SIRET number
- Hold a accounting in accordance with applicable rules
- To electronically transmit a Income statement form no. 2031 and its appendices
- Postpone profit or deficit corresponding to your declaration No. 2042-C-PRO
💡 Using a chartered accountant can be helpful to keep your accounts and determine the system best suited to your situation.
📊 Exceeding the micro-BIC threshold: exceeding it for a single year does not necessarily cause you to immediately lose your eligibility for the micro-BIC regime. In principle, you are removed from the regime when the applicable threshold has been exceeded for two consecutive calendar years.
⚠️ Taxation and social security contributions are two separate issues: for short-term furnished tourist rentals, social security contributions generally become mandatory when annual revenue exceeds €23,000 . However, the applicable scheme and the method for calculating contributions depend on your specific situation, particularly whether or not the property is officially classified as a tourist accommodation . Check your situation with the Urssaf (French social security agency ).
⭐ Classification and tourist tax: enhance the value of your business
Two important steps are involved in running a furnished tourist accommodation: classification, which is optional , and the tourist tax, which is mandatory . The Tourist Office can provide information and assistance with these procedures.
The 1 to 5 star rating
The classification of furnished tourist accommodation is optional . It is awarded for a period of 5 years after an inspection carried out by an accredited or approved control body, according to a national standard comprising 133 criteria.
- Official ranking of 1 to 5 stars
- Diet micro-BIC more favorable in 2026, subject to fulfilling the conditions
- Tourist tax according to a fixed price corresponding to the classification
- Possibility ofjoin the ANCV to accept Holiday Vouchers
- Support from the Tourist Office and information on the support mechanisms in place
The tourist tax
The tourist tax is collected from visitors subject to it and contributes to the financing of actions promoting tourism and development in the area.
- Classified furnished accommodation: fixed price depending on the number of stars
- Unclassified furnished accommodation: A rate proportional to the cost of the overnight stay, within regulatory limits.
- Declaration of overnight stays each month on the tourist tax platform
- Reversal organized according to 3 periods in the year
- Depending on their status and role in the payment process, some platforms may or must collect, declare and directly remit the tourist tax
💡 Important note: Collection, reporting, and remittance procedures may vary depending on your sales method. If you use Airbnb, Booking, or another platform, check whether the tourist tax is actually collected and remitted on your behalf. For overnight stays sold directly or through an intermediary that does not collect the tax, these obligations remain your responsibility.
Boost your online bookings
The Tourist Office provides you with the Tourist Marketplace , a free professional tool to manage your availability, your rates and facilitate booking for your customers 24/24.
DISCOVER THE MARKETPLACE →F.A.Q
I've just bought a property that I want to rent out seasonally. Where do I start?
Here are 5 initial steps to take :
1. Check with the town hall applicable local rules: change of use, urban planning, possible local restrictions…
2. Perform the declaration currently applicable in your municipalityIn the Saint-Marcellin Vercors Isère area, select your town on
our dedicated portal
.
3. Declare your start of activity on the Single Window for Business Formalities in order to obtain your SIRET number.
4. Register your accommodation with the tourist tax service and verify the declaration and payment procedures.
5. Check the safety, insurance and housing complianceincluding the presence of a smoke detector.
Florence at the Tourist Office can inform you and guide you through these procedures.
What is the difference between furnished tourist accommodation and a bed and breakfast?
A furnished tourist rental is a furnished apartment for the exclusive use of the tenant during their stay. It is rented to transient guests who do not establish their primary residence there. A bed and breakfast is a furnished room in a private home, typically including a welcome from the host and breakfast, limited to 5 rooms and 15 people. The legal obligations and tax implications differ.
What are the tax changes in 2026 for furnished tourist accommodation?
For 2026 revenuesThe main thresholds for the micro-BIC regime are:
• Unclassified furnished tourist accommodation : threshold of € 15 and abatement of 30%
• Classified tourist accommodation : threshold of € 83 and abatement of 50%
The classification can therefore significantly change the conditions of the micro-BIC regime, but the most suitable tax regime depends on your personal situation and your expenses.
Learn more about the ranking →
Is a national registration number already mandatory?
Not yet via the future national online service.
The generalization of the national registration number was initially planned for no later than the
May 20th 2026, but the online service for rental companies is now announced for the
fourth quarter 2026.
Until it opens, you must respect the
procedures currently applicable in the municipality where your furnished apartment is locatedTo find out your procedure:
Select your municipality →
Am I exempt from tax if I rent out my property very occasionally?
Not simply because the rental is occasional.
The €760 exemption applies to certain rentals ofone or more rooms in your main residence, and not the tourist rental of an entire independent dwelling.
Two systems exist in particular until the 31th December 2026 :
• Regular rental of rooms in your main residence to people who do not establish their primary residence there: exemption if the annual revenue do not exceed €760 including VAT.
• Rental of a room constituting the tenant's main residence, or their temporary residence if they are a seasonal worker: exemption subject to a reasonable rent.
In 2026, the indicative maximum rent excluding charges is
€215/m²/year in Île-de-France et
€159/m²/year in other regions.
From what age do I have to pay social security contributions?
For short-term furnished tourist rentals,
Social security contributions generally become mandatory when annual revenue exceeds €23,000.The applicable social security scheme then depends in particular on the classification of the furnished accommodation and your situation.
⚠️ This threshold of €23,000 is not sufficient on its own to determine whether you are LMNP or LMPThe status of professional furnished rental provider also depends on the amount of other income from employment in the tax household.
If I use Airbnb or Booking, am I exempt from these procedures?
No. A platform can collect and remit the tourist tax on your behalf and transmit certain tax information, but this does not exempt you from your remaining obligations: declaring your business activity, obtaining a SIRET number (French business registration number), completing applicable municipal procedures, ensuring your accommodation meets regulations, and declaring your income for tax purposes . Also, check the tourist tax procedures applied by each intermediary.
How many days can I rent per year?
It depends on the accommodation and local regulations:
• Principal residence national maximum of 120 days per calendar yearexcept in cases provided for by law. A municipality may, however, lower this ceiling to
90 days per year by reasoned decision.
• Second home or other accommodation : the annual limit of 120/90 days applicable to the main residence does not apply in the same way, but local authorizations, changes of use or restrictions may exist.
In all cases, renting to a The same customer cannot exceed 90 consecutive days..
Can the Tourist Office help me in any practical way?
Yes. The Tourist Office can help you. inform and guide you In your dealings with the Tourist Office, you will find information on general regulations, tourist tax, classification, marketing, and promotion of your accommodation. Florence can also present the support and assistance programs offered by the Tourist Office.
The information provided by the Office is given for informational purposes
and do not replace the advice of an administration, a lawyer, an accountant or any other professional competent for your personal situation.
The information on this page was collected and verified by the Saint-Marcellin Vercors Isère Tourist Office from official sources available at the time of writing and last update in August 2026.
These details are provided for informational purposes only , outlining the main procedures and obligations applicable to furnished tourist accommodations. They do not constitute personalized legal, tax, accounting, social, or professional advice.
The Tourist Office is neither a competent authority for interpreting regulations, nor a legal, tax, or accounting firm. As regulations governing furnished tourist accommodations are subject to change, certain rules may also vary depending on the municipality, the type of accommodation, its use, its classification, the landlord's status, the amount of revenue, or the marketing method.
Tax and social thresholds, reporting procedures, registration rules, change of use procedures, local restrictions and national schemes may be modified after the date of update of this page.
It is therefore the responsibility of each owner or operator to verify, before any rental, procedure, or decision, the rules actually applicable to their situation with the relevant authorities, organizations, and professionals. In case of discrepancies, the regulations in force, local decisions, and information provided by official bodies take precedence over the information presented on this page.
👉 If in doubt, contact your town hall, the Urssaf, the tax authorities, the Single Business Formalities Window, an accountant, a lawyer or any other competent professional.
💡 The Tourist Office can inform you, guide you and assist you in your procedures, but cannot replace the administrations or professionals authorized to assess your particular situation.