Since January 1st 2025, the regulations governing furnished accommodation in France have undergone significant changes, affecting administrative, technical, and tax aspects. Here is an overview of the main changes that may concern you.
Administrative regulations
The law of November 19th 2024, known as “loi Le Meur”, introduces new obligations for owners of furnished tourist accommodation. By May 20th 2026, all landlords will have to declare their activity via a dedicated national teleservice. This declaration must prove that the accommodation is the owner’s principal residence, by providing a tax notice in his or her name showing the address of the furnished rental property.
Local authorities now have the power to set quotas for authorisations for furnished tourist accommodation and to reserve areas for principal residences in their local town planning schemes (“Plan Local d’Urbanisme” or “PLU” in French).
Technical regulations
The Energy Performance Diagnostic (“Diagnostic de Performance Énergétique” or “DPE” in French) is now compulsory for all furnished tourist accommodation offered for rent in areas where there is a high demand for such accommodation, and subject to authorisation for change of use. In metropolitan France, these properties will have to have an “DPE” classified between classes A and E until December 31st 2033, then between classes A and D from January 1st 2034.
Failure to submit the “DPE” is punishable by an administrative penalty of €100 per day, and an administrative fine of up to €5,000 may be imposed for failure to comply with the “DPE” rules.
Tax regulations
The tax treatment of furnished accommodation is also changing. The new tax allowance rates are 50% for classified properties and guest rooms, with a limit of €77,700 in annual rental income, and 30% for unclassified properties, with a limit of €15,000 in annual rental income. These rates will apply to rental income received from January 1st 2025. In addition, the 2025 Finance Act reinstates depreciation in the calculation of capital gains on the sale of a property rented out furnished. This measure applies to both furnished accommodation subject to the actual tax regime and to those subject to the micro-BIC regime.
Conclusion
These new regulations aim to better regulate the furnished accommodation market in France by strengthening landlords’ obligations and ensuring improved oversight of tourist accommodations. It is essential for property owners to comply with these new rules to avoid penalties and optimise their tax situation.
