Airbnb rules in France and Paris 2026: 120 nights and tax

Q: How is a Belgian or Dutch owner taxed on French Airbnb income?

As furnished letting income, subject to the tax treaty. From 2025 income the minimum rate is 20% up to €29,579 of net taxable income and 30% above, unless the average rate on worldwide income is lower. Someone insured in the EEA or Switzerland pays the 7.5% solidarity levy instead of 18.6% social levies.

The Airbnb rules in France for 2026 start with one question: is the home the owner’s main residence? A main residence may be let as a meublé de tourisme (furnished tourist let) for at most 120 days a year, and a commune can lower that to 90; Paris did so from 1 January 2025.¹¹¹ Any other home needs a declaration and, in communes such as Paris and Nice that require it, a change-of-use authorisation, which in Paris means compensation.⁴¹⁰¹⁹ The Loi Le Meur of 19 November 2024 also brought a national registration service, still due in the fourth quarter of 2026, energy rules and lower tax allowances.²³

Key takeaways

A main residence may be let for at most 120 days a year in France; communes may lower this to 90, and Paris did from 1 January 2025.¹¹¹
The national registration service in the Loi Le Meur is planned for the fourth quarter of 2026; until then you register with the commune where it requires it.³⁵
In Paris, letting a second home short-term needs a change-of-use authorisation with compensation from the first night, or risks a fine of up to €100,000.⁸¹⁰
Since 2025 income, micro-BIC gives a 30% allowance up to €15,000 for an unclassified meublé de tourisme and 50% for a classified one.³¹⁵
A Belgian or Dutch owner pays French tax at a minimum rate of 20% or 30% from 2025 income, and only the 7.5% solidarity levy if insured in the EEA or Switzerland.¹⁶¹⁷

In this guide

Airbnb rules in France: the layers
Meublé de tourisme registration and the national number
The 120-night cap and the 90-night option
Paris: 90 nights, change of use and compensation
The Côte d’Azur: Nice and Cannes
The copropriété’s role
Taxe de séjour
Tax for a Belgian or Dutch owner
Before you manage a unit in France: checklist
Questions people ask
Sources

Airbnb rules in France: the layers

The Code du tourisme (tourism code) defines the meublé de tourisme and sets registration, the night cap and fines. The Code de la construction et de l’habitation (housing code) decides when letting a home to tourists is a change of use. Communes choose how hard to apply both: whether to require authorisation, whether to lower the cap, and how much compensation to demand.¹⁷ Above them sits Regulation (EU) 2024/1028, to which France’s registration procedure refers directly.¹ The EU picture is in EU short-term rental regulation 2024/1028.

A meublé de tourisme is a furnished villa, flat or studio for the tenant’s exclusive use, let to passing guests who do not live there, by the day, week or month.¹ Service-public.fr adds that the owner is not present, a single client may not stay more than 90 consecutive days in a calendar year, and the home needs a minimum list of furniture and equipment.⁴ In Paris, letting a room in the home you live in needs no authorisation or declaration, unless it is run as a chambre d’hôtes (bed and breakfast).¹⁰

Meublé de tourisme registration and the national number

Under article L324-1-1 of the tourism code, in force since 20 May 2026, anyone offering a meublé de tourisme must first file a declaration with a national online service. The declaration states whether the home is the owner’s main residence, with proof, and the service immediately issues a declaration number.¹ A decree of 19 March 2026 puts the Direction générale des entreprises (DGE) in charge.⁶

The service is not open yet. The DGE plans it, with a new version of its API Meublés data system, for the fourth quarter of 2026, without a fixed date.⁵ Service-public.fr wrote on 27 July 2026 that registration will then be compulsory in every commune; until then it is only compulsory in certain communes in tight housing markets, and you register with the commune.³ We found no official notice that the service had opened by 2 November 2026.

What this means today:

In a commune with its own registration, such as Paris or Cannes, its online service gives a registration number that must appear on every listing.¹⁰²⁰ Service-public.fr describes 13 characters: the commune’s 5-digit INSEE code, a 6-digit identifier and a 2-character check key.⁴
Elsewhere, service-public.fr describes a simple declaration to the mayor on Cerfa form 14004.⁴
When the national service opens, holders of a commune number will have “several months” to renew it there; old numbers then become invalid.³⁵

Maximum fines in article L324-1-1 of the Code du tourisme, version in force since 20 May 2026

Breach	Maximum fine	Imposed by
No declaration or registration	€10,000	The commune
False declaration or false number	€20,000	The commune
Main residence let beyond the night cap	€15,000	The court, at the commune’s request
Letting non-residential premises without an authorisation the council requires	€25,000	The court, at the commune’s request

The Paris and Cannes pages, updated before 20 May 2026 or undated, still give lower ceilings, such as €5,000 for not registering.¹¹⁰²⁰ Plan for the code’s amounts.

The 120-night cap and the 90-night option

This is the rule behind “120 nights Airbnb France”. A person letting a meublé de tourisme declared as their main residence may not do so for more than 120 days in a calendar year, except for a professional obligation, health reasons or force majeure. The commune may lower that maximum by a reasoned council decision, down to 90 days. It can also ask, until 31 December of the following year, how many days a unit was let, main residence or not, and the owner must answer within a month.¹

The night cap only applies to a main residence, which Paris defines as a home occupied at least eight months a year.¹⁰ A second home has no national cap, but in communes that make change of use subject to authorisation it cannot be let to tourists without one.⁷

Paris: 90 nights, change of use and compensation

Main residence: 90 days

From 1 January 2025, letting a main residence as a meublé touristique in Paris is limited to 90 days a year, down from 120. The city counted more than 95,000 declared furnished tourist lets, about 78,000 of them main residences.¹¹ You register online, get the number at once, show it in every listing and pay the tourist tax; if details change, you deactivate the old declaration and file a new one.¹⁰

Second homes: change of use from the first night

For any other home, Paris requires a change-of-use authorisation with compensation before the first night.¹⁰ Under the housing code, letting a furnished home as a meublé de tourisme is a change of use, and the mayor may require compensation: converting offices, shops or other premises into housing at the same time.⁷ The Ville de Paris fact sheet of February 2025 explains it:¹²

You convert non-residential space you own, or buy a compensation title, known as commercialité, from someone who does. There is no official price.
Outside the secteur de compensation renforcée (reinforced compensation area), the space must be at least as large as your unit and in the same arrondissement.
Inside it, you provide 2 m² for every 1 m² lost, or 1 m² for 1 m² if the space becomes social housing.
For short-term furnished letting, the compensation must be in the same quartier administratif (city district) as your unit.

Check the city’s zoning map and current regulation for the address before quoting an owner.

Energy rating and fines

An owner applying for a change-of-use authorisation for a meublé de tourisme must present a DPE, the diagnostic de performance énergétique (energy performance certificate), rated A to E, and from 1 January 2034 A to D, in metropolitan France.⁷ Service-public.fr adds that communes may also ask for the DPE of existing lets.⁴

Letting a second home without authorisation can cost a civil fine of up to €100,000 per unit, and the court orders a return to residential use with a penalty of up to €1,000 per day and per square metre.⁸ Paris also lists up to one year in prison and €80,000 for false declarations or hiding rented premises.¹⁰

The Côte d’Azur: Nice and Cannes

Nice

The Métropole Nice Côte d’Azur runs change of use. An owner may hold one temporary authorisation per owner and tax household, valid for five years, which cannot be renewed, split, transferred or moved; after that, the owner must compensate or use the location mixte (mixed-use) scheme.¹⁹

Four areas have quotas: Vieux-Nice, Riquier-Port-Mont Boron, Centre-Ville and Ouest, with 691 authorisations for 2026 and online applications from 1 September to 31 December 2026. First applications need a DPE rated A to E, A to D from 2034. The registration number for platforms comes after the authorisation, and every owner must declare to the tourist tax service.¹⁹ The page does not say whether Nice has lowered the 120-night cap, so ask the Métropole.

Cannes

The Ville de Cannes says everyone letting a meublé de tourisme, classified or not, main or second home, must declare it to the mairie and get a 13-digit reference, online or by Cerfa form, and show it in every listing. Its page gives the main-residence limit as 120 days a year.²⁰ It does not mention change of use, so confirm in writing with the mairie before taking on a second home there.

The copropriété’s role

In an apartment building, the copropriété (owners’ association, like a Belgian VME or Dutch VvE) has real power since the Loi Le Meur:

Building rules drawn up from 21 November 2024 must state whether meublés de tourisme are allowed.³¹⁰
The general meeting can ban tourist lets of units that are not a main residence, by a majority of members holding at least two thirds of the votes, but only where the rules already prohibit commercial activity in units not meant for it.⁹
An owner registered as letting must tell the syndic (building manager).³
Service-public.fr notes that in older rules, a clause reserving the building for exclusively residential use, habitation exclusivement bourgeoise, bans any professional activity, including tourist lets.⁴

A city authorisation does not override a ban in the building’s rules.

Taxe de séjour

The taxe de séjour is France’s tourist tax. The commune or intercommunal body decides whether to charge it and sets rates within a national range. For unrated accommodation the rate is 1% to 5% of the price per person per night, excluding taxes, capped at the highest rate the authority has adopted. In Île-de-France, which includes Paris, an additional tax of 200% is added.¹⁴

The guest pays; you collect and pass it on, unless a platform is the payment intermediary, in which case the platform collects it.⁴ In Paris you file a monthly declaration and pay each quarter.¹³ Belgium and the Netherlands are covered in tourist tax on Airbnb.

Tax for a Belgian or Dutch owner

Micro-BIC after the Loi Le Meur

Furnished letting income is taxed as BIC, bénéfices industriels et commerciaux (business profits).¹⁸ Under micro-BIC you pay tax on receipts minus a flat allowance, which the Loi Le Meur cut for income received from 1 January 2025.²

Micro-BIC ceilings and flat allowances for a meublé de tourisme, checked 2 November 2026

Income year (filed in)	Unclassified: ceiling	Unclassified: allowance	Classified: ceiling	Classified: allowance
2025 (2026)	€15,000	30%	€77,700	50%
2026 (2027)	€15,000	30%	€83,600	50%

Ceilings by year are from service-public.fr; impots.gouv.fr gives the allowances, each at least €305. Above the ceilings you declare under the régime réel (actual expenses).³¹⁵ A star rating from an accredited inspector, valid for five years, moves a unit into the classified column.⁴

Non-resident rates and social levies

A non-resident is taxed in France on French-source income, subject to the tax treaty with their country.¹⁷ From 2025 income the French tax may not be lower than 20% of net taxable income up to €29,579 and 30% above, unless you prove a lower average rate on worldwide income.¹⁶

Social levies on furnished letting income are 18.6% from 2025 income. Someone affiliated to a compulsory social security scheme in the EEA or Switzerland on 31 December of the year pays only the 7.5% prélèvement de solidarité (solidarity levy).¹⁷¹⁸ Service-public.fr also lists a SIRET number from the Sirène directory, possibly the cotisation foncière des entreprises (local business tax), and second-home taxe d’habitation.⁴ How Belgium or the Netherlands then treats the French income is a question for an adviser; the home side is in Airbnb income tax in Belgium and the Netherlands.

Worked example: A Belgian owner’s flat in Cannes (illustration)

A co-host in Ghent is asked to manage a second home in Cannes for an owner in Leuven who is insured in Belgium. All figures are invented.

The flat is not a main residence, so the 120-day cap does not apply, but it needs the Cannes number in every listing.²⁰ The co-host asks the mairie in writing about change of use, and reads the building rules.

Tax on 2026 receipts of €14,000, unclassified, under micro-BIC:

Taxable amount: €14,000 − 30% = €9,800
French tax at the 20% minimum rate: €9,800 × 20% = €1,960
Solidarity levy, assuming it is charged on the same €9,800: €9,800 × 7.5% = €735
Total: €2,695

Classified, the taxable amount would be €7,000 and the total €1,925. At €16,000 unclassified, receipts pass the €15,000 ceiling and fall under the régime réel.³¹⁵¹⁶¹⁷

An illustration, not tax advice. Platform fees, tourist tax and Belgian tax are left out.

Before you manage a unit in France: checklist

Main or second home. Ask for proof; it decides between the night cap and change of use.¹¹¹
Registration number. Put the commune’s number on every listing and plan to renew it on the national service.³¹⁰
Change of use. In Paris, secure compensation before the first night; in Nice, check the quota area and filing window.¹²¹⁹
DPE. A to E now, A to D by 2034.⁷
Building rules. Read the règlement de copropriété and minutes, and confirm the syndic knows.³⁹
Nights. Count them per calendar year; the commune can ask until the end of the next year.¹
Tourist tax and guests. Know who collects the tax; service-public.fr says non-French guests fill in a police form, kept for six months.⁴
Tax and contract. Agree who files the French return, then put each point, including who pays a fine, in your management agreement.¹⁶

Watch out: Check this first

The national registration service, Paris’s compensation rules and Nice’s quotas all changed in 2025 or 2026. Open the official pages again before every new contract. For comparison, see Airbnb rules in Spain and Marbella and Airbnb rules in Belgium and the Netherlands.

Questions people ask

How many nights can I rent my main residence on Airbnb in France?

At most 120 days a calendar year, unless a professional obligation, health reasons or force majeure apply. A commune can lower the cap by a reasoned decision, but not below 90 days.¹ Paris has applied 90 days since 1 January 2025.¹¹

Is the national meublé de tourisme registration number live yet?

Not yet. The law has required a declaration through a national online service since 20 May 2026, but the service is planned for the fourth quarter of 2026.¹⁵ Until then you register with the commune where it requires it, and commune numbers must later be renewed on the national service.³

Can I let my second home in Paris on Airbnb?

Only with a change-of-use authorisation from the first night, and in Paris that requires compensation: turning non-residential space into housing.¹⁰¹² Without it the civil fine can reach €100,000 per unit.⁸

Can the copropriété ban Airbnb in my building?

Sometimes. Owners holding two thirds of the votes can ban tourist lets of homes that are not a main residence, but only where the building rules already prohibit commercial activity in units not meant for it.⁹

How is a Belgian or Dutch owner taxed on French Airbnb income?

As furnished letting income, subject to the tax treaty.¹⁷¹⁸ From 2025 income the minimum rate is 20% up to €29,579 of net taxable income and 30% above, unless the average rate on worldwide income is lower.¹⁶ Someone insured in the EEA or Switzerland pays the 7.5% solidarity levy instead of 18.6% social levies.¹⁷¹⁸

Sources

All sources checked 2 November 2026.

Légifrance, “Code du tourisme, article L324-1-1”, Version in force since 20 May 2026, in French
Légifrance, “Loi n° 2024-1039 du 19 novembre 2024 visant à renforcer les outils de régulation des meublés de tourisme à l'échelle locale”, Journal officiel, 20 November 2024, in French
Service-Public.fr, “Mettre son logement en location : les règles évoluent en 2026”, News item, 27 July 2026, in French
Service-Public.fr, “Faire de sa résidence secondaire une location de vacances (meublé de tourisme)”, Verified 21 May 2026, in French
Direction générale des entreprises, “L'API meublés, guichet unique de centralisation des données d'activité des intermédiaires de meublés de tourisme”, Updated 23 July 2026, in French
Légifrance, “Décret n° 2026-196 du 19 mars 2026 relatif à la location de meublés de tourisme, article 6”, Journal officiel, 20 March 2026, in French
Légifrance, “Code de la construction et de l'habitation, articles L631-7 to L631-10 (changements d'usage)”, In French
Légifrance, “Code de la construction et de l'habitation, article L651-2”, Version in force since 21 November 2024, in French
Légifrance, “Loi n° 65-557 du 10 juillet 1965 fixant le statut de la copropriété des immeubles bâtis, article 26”, Version in force since 21 November 2024, in French
Ville de Paris, “La location meublée touristique : les règles à suivre”, Updated 25 March 2026, in French
Ville de Paris, “Location limitée à 90 jours : Paris serre la vis sur les meublés touristiques”, Updated 19 December 2024, in French
Ville de Paris, “Le changement d'usage à caractère réel avec compensation (fiche technique)”, PDF, February 2025, in French
Ville de Paris, “Taxe de séjour Paris”, In French
Service-Public.fr (Entreprendre), “Taxe de séjour touristique : quels sont les tarifs ?”, Verified 1 January 2026, in French
impots.gouv.fr, “Location meublée”, Updated 23 April 2026, in French
impots.gouv.fr, “Le calcul de votre impôt”, Updated 8 April 2026, in French
impots.gouv.fr, “Je suis non-résident, suis-je redevable des prélèvements sociaux (CSG, CRDS, Prélèvement de solidarité) ?”, In French
impots.gouv.fr, “Je suis non-résident. Je perçois des revenus immobiliers. S'agit-il de revenus fonciers ou de revenus commerciaux ?”, Updated 26 February 2026, in French
Métropole Nice Côte d’Azur, “Louer un logement en meublé touristique à Nice : démarches pour particuliers”, In French
Ville de Cannes, “Déclaration d'un meublé de tourisme”, In French

We check every figure against the sources above. Spotted something out of date? Email systemen@hostproacademy.com with the guide title.

Airbnb rules in France and Paris (2026): registration, the 120-night cap and tax