Do you rent an apartment or a villa on Airbnb or Booking? For declare a seasonal rental, two distinct procedures are required: one with the town hall for the accommodation itself, and the other with the tax authorities for the income it generates. Le Meur Law of November 19, 2024 a durci les deux volets : enregistrement généralisé, fiscalité revue, contrôles renforcés. Voici ce qui s’applique en septembre 2026, étape par étape, avec les règles propres à Nice. Les cinq volets de la réforme sont résumés dans notre article loi Le Meur : les cinq changements.
Key takeaways
- A furnished tourist accommodation must be declared at the town hall before it is put up for rent. A national online service, scheduled for the fourth quarter of 2026, will make registration mandatory everywhere.
- On 2025 income, the micro-BIC tax regime only grants a 30 % allowance for unclassified furnished rentals, up to a limit of €15,000 in revenue.
- In Nice, renting a secondary residence as a furnished tourist accommodation requires a change-of-use authorization, limited to five years.
Town hall and taxes: two declarations not to be confused
To properly declare a seasonal rental, start by distinguishing between the two procedures. The first concerns the accommodation. It allows the municipality to know which housing units are rented to tourists and to enforce its rules: number of days, authorizations, quotas. The second concerns your income: the rent received is considered industrial and commercial profits (BIC), to be declared annually. Added to this is the registration of the activity, which gives you a SIRET number. None of these procedures are replaced by your registration on Airbnb or Booking.
Step 1: Declare a seasonal rental at the town hall
Since May 20, 2026, Article L324-1-1 of the Tourism Code provides that anyone offering a furnished tourist accommodation must declare it in advance to a national online service, which assigns it a registration number. This online service is not yet open: its commissioning is announced for the fourth quarter of 2026. Until then, the rules of your municipality apply.
If you rent a secondary residence
Dans la plupart des grandes communes, la déclaration se fait en ligne et donne un registration number de 13 caractères, à afficher dans chacune de your ads. Elsewhere, a simple declaration is enough, with the Cerfa form 14004 sent to the mayor by registered mail with acknowledgement of receipt.
If you rent out your primary residence
In most municipalities, no action is required as long as you rent your primary residence for less than 120 days per year. Only certain large municipalities, those that issue a registration number, already require a declaration. A municipality can lower this limit to 90 days by a reasoned decision, and the same guest cannot stay for more than 90 consecutive days.
When the national online service opens, all rental property owners will have to register, without exception, including those who were not affected until now. Numbers already issued by a municipality must be renewed in the following months.
Change of use: prior authorization
Renting a secondary residence as a furnished tourist accommodation amounts, in the eyes of the law, to changing the use of a dwelling. Since November 2024, each municipality decides whether this change is subject to prior authorization. Without this authorization, the fine can reach €100,000. To obtain it, the property must have an energy performance certificate (EPC) between A and E, and then between A and D starting January 1, 2034.
The Nice case
In Nice, prior authorization is required for secondary residences rented as furnished tourist accommodation. The regulations of the Nice Côte d'Azur Metropolis, applicable from September 1, 2026, grants a temporary authorization of five years maximum, non-renewable, with an Energy Performance Diagnosis (DPE) between A and E. In four sectors (Vieux-Nice, Riquier-Port-Mont Boron, Centre-Ville, and Ouest), the number of authorizations is capped at 691 for 2026. Your primary residence remains rentable for 120 days a year without authorization. To find out how much each option yields in Nice, read our comparison seasonal or long-term rental in Nice.
What your homeowners association says
Also check your co-ownership bylaws. If it already prohibits any commercial activity in residential lots, the general meeting can now prohibit furnished tourist rentals by a two-thirds majority of the votes, except for primary residences. As soon as you obtain your registration number, share it with the property manager.
Step 2: Register your business and obtain a SIRET number
Registering a seasonal rental also involves registering the activity. Even if non-professional, a furnished rental owner must register with the Sirène directory. The procedure is free and must be done within 15 days following the first day of rental, on the Business Formalities Window. The SIRET number obtained identifies your rental activity with the administration.
Step 3: Declare your seasonal rental income
Les recettes d’une location saisonnière meublée relèvent des bénéfices industriels et commerciaux. Deux régimes existent : le micro-BIC, qui applique un abattement forfaitaire à vos recettes, et le régime réel, qui déduit vos charges réelles. Lequel choisir ? Notre comparatif micro-BIC ou régime réel vous aide à trancher.
Micro-BIC: what changed with the Le Meur law
Revenue cap and tax allowance, depending on the year of declared income:
| Type of furnished accommodation | 2024 Revenue | 2025 Revenues | 2026 Revenues |
|---|---|---|---|
| Unrated furnished holiday rental | 77 700 €, 50 % | 15 000 €, 30 % | 15 000 €, 30 % |
| Graded furnished holiday accommodation, bed and breakfast | 188 700 €, 71 % | 77 700 €, 50 % | 83 600 €, 50 % |
Having your vacation rental classified—from one to five stars—makes a real difference: the tax deduction increases from 30 % to 50 %, based on a much higher revenue cap.
The actual earnings tax regime
Beyond the threshold, the standard tax regime applies automatically, with a one-year grace period if it is the first or second year the threshold has been exceeded. You can also choose it below the threshold before the tax return deadline: the option is then automatically renewed. Property expenses and depreciation become deductible, and any loss can be offset against your furnished rental income for the next ten years. The return is filed using form 2031-SD, often with the help of a certified public accountant.
The boxes on the tax return
In micro-BIC, income is reported on the complementary tax return 2042-C-PRO, under the non-professional furnished rental section: box 5NG for classified tourist accommodation, box 5NH For unclassified furnished accommodation, which replaces the former box 5ND, or their equivalents for other members of the household. Social security contributions on these income sources increased to 18.6 % starting with 2025 income.
LMNP or LMP?
You remain a non-professional furnished rental landlord (LMNP) unless two conditions are met: more than €23,000 in annual rental income for the household, and rental income greater than its other business income. For short-term rentals, social security contributions are also payable to the Urssaf as soon as revenue exceeds €23,000.
Tourist tax and data transmitted by platforms
When the booking goes through Airbnb, Booking, or another platform that collects the payment, it is the platform that collects the tourist tax and remits it to the municipality. If you rent directly, it is up to you to collect and remit it.
The platforms also send the tax administration a summary of your rentals every year before January 31st: amounts received, commissions withheld, number of days rented, and the address of the accommodation. In January, they provide you with the gross amount of your transactions from the past year. Your income is therefore known to the tax authorities. To understand what each platform charges, read our article on commissions from booking platforms.
What you risk if you forget
Failing to declare a seasonal rental is costly: the Le Meur law has increased the penalties. According to the Tourism Code in force since May 20, 2026:
- failure to declare: up to €10,000 fine;
- false declaration or false registration number: up to €20,000;
- exceeding 120 days, or 90 days if the municipality has lowered the cap, for a primary residence: up to €15,000;
- unauthorized change of use: up to €100,000.
Some official records still show the old amounts: those in the Tourism Code are the ones that are authoritative.
Vos démarches, nous nous en chargeons
Pour les logements que nous gérons, la déclaration en mairie, le numéro d’enregistrement affiché sur chaque annonce, la taxe de séjour et le compteur des jours, nous nous en chargeons. À Nice et à Villeneuve-Loubet, nous préparons la demande d’autorisation avec vous. Il ne vous reste que la déclaration de vos revenus. Découvrez ce que couvre notre complete management and the others benefits of seasonal rental.
OUR ANSWERS
Frequently asked questions
Security deposit, tourist tax, town hall registration: the answers to the questions we are most frequently asked by owners.
Frequently asked questions
Do you need to declare a short-term seasonal rental of your primary residence?
In most municipalities, no, as long as the rental does not exceed 120 days per year. Certain large municipalities already require a declaration with a registration number, and the launch of the national online service, scheduled for the fourth quarter of 2026, will make registration mandatory everywhere.
What is the tax allowance for an unclassified furnished tourist accommodation?
On 2025 income reported in 2026: 30 %, up to a limit of €15,000 in revenue. A classified furnished rental property is eligible for 50 % up to €77,700, then €83,600 on 2026 income.
Does Airbnb report my income to the tax authorities?
Yes. Every year before January 31, the platforms send to the tax administration the amount of your rentals, the commissions withheld, the number of days rented, and the address of the accommodation.
Who pays the tourist tax?
The traveler. When they book and pay on a platform like Airbnb, it is the platform that collects and remits it to the municipality. In direct rentals, it is up to the host to collect and remit it.
À lire aussi : le classement en meublé de tourisme and les critères qui font les étoiles.
Sources and updates
Article verified on September 22, 2026: Act No. 2024-1039 of November 19, 2024, Article L324-1-1 of the Tourism Code, Service-Public fact sheets furnished holiday rental, rental of one's primary residence and rental income from a furnished property, 2026 income tax changes, Nice Côte d'Azur Metropolis.
French 
English