Rent your main residence (make it a furnished apartment)
Verified 10 March 2023 - Directorate for Legal and Administrative Information (Prime Minister)
You want to rent your home (or principal residence) during a short period, for example during your holidays or on weekends? You can do this, provided that you declare it in advance to the City Hall and the taxes, and respect the rules of rental of a furnished tourist. We'll explain.
FYI
Your home (or principal residence) is the accommodation you occupy at least 8 months of the year.
If the unit is part of a condominium
When the unit is part of a condominium, you must verify that the condominium by-law does not include exclusively bourgeois housing clause. The presence of this clause prohibits any professional activity, including furnished tourism.
If you are a tenant of the accommodation
If you are a tenant of your home and you want to sublet that home, you must first obtain written permission from your landlord.
Warning
Subletting the accommodation without permission may result in the termination of your and your subtenant's lease. You may also be ordered to pay the landlord the amount of the sub-rents collected, or even damages in case of damage.
Whether you own or rent your principal residence, you must apply for registration in the Mermaid Directory of theInsee: titleContent. This formality is free of charge. You must complete this formality on the website of the company formalities office:
Once this has been done, theInsee: titleContent assigns you a SIRET number.
This number allows you to identify yourself to the tax services during the following steps:
- Supplementary income tax return. In fact, income from the rental, as a non-professional lessor, is subject to income tax.
If you use a platform to rent the furnished tourist, it must provide you in January with a document indicating the gross amount of your transactions during the past year. - Payment of social security contributions, beyond of a certain amount of rental income
- Payment of the company property tax (CFE), depending on your situation (location and personal use of the rented property).
You should consult the company Tax Office (SIE) of the location where the rented accommodation is located to determine whether or not you will have to pay this tax.
Who shall I contact
In most municipalities, there are no procedures to do in town hall.
But in some communes, you must declare your main residence in town hall in order toget a declaration number. This is particularly the case in Annecy, Aix-en-Provence, Biarritz, Bordeaux, Cannes, Lyon, Nice, Paris, Reims, Strasbourg, Toulouse and Tours.
To find out if and how you must declare your principal residence, you should contact your local council:
After receiving your declaration, the City Hall will immediately issue you an acknowledgement of receipt including a declaration number.
As a result:
- You must provide this number in each of the housing rental offer announcements.
- You cannot rent your accommodation more than 120 days per calendar year. This period may only be exceeded for reasons of professional obligation, health or force majeure.
After a calendar year of rental, the city hall can ask you to indicate the total number of days of rental of the accommodation. The process to do is different depending on whether or not you use a platform as an intermediary to rent your accommodation:
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You use a platform
The digital platform must first inform you of your obligations (declaration in town hall, authorization from the owner if you are a tenant of this housing).
Before the rental advertisement is published, you must provide it with an affidavit stating the following information:
- You have fulfilled your prior obligations (declaration, authorization of the owner if you are a tenant)
- The accommodation is your main residence
- You have a housing return number
When the platform publishes the announcement, it must:
- Disable it as soon as the accommodation has been rented 120 days between the 1er January and December 31 of the same year
- Provide the City Hall with a statement of the rental days of your accommodation, if requested by the City Hall.
You don't use a platform
The City Hall can ask you for the annual statement of the rental days of your accommodation, until December 31 of the following year. You must provide this information within one month, recalling the address of the dwelling and its declaration number.
You must offer your accommodation to a client who meets the following 3 characteristics:
- It has the exclusive use of the rented accommodation, i.e. you are not present during the rental
- He uses housing as a second home, not his home
- He resides there for a short time (rental by the day, week or month)
You cannot rent your accommodation to the same client for more than 90 consecutive days per calendar year.
Please note
You can use the mobility lease if the tenant meets the criteria required for this type of lease (apprentice, trainee, worker in training, etc.). Its minimum duration is 1 month and a maximum of 10 months, non-renewable.
If the customer is not a French national, you must have him fill in a font record.
When your municipality applies the tourist tax, the customer must pay for it. You must collect the amount of the tourist tax from the customer, then return it to the municipality. If you use a platform as a payment intermediary, it is up to that platform to collect the real tourist tax and give it back to the commune.
You can find out the amount of the city tax charged by your municipality using this online service:
Some municipalities limit the total rental period to 120 days per calendar year. This period may, however, be exceeded on grounds of professional obligation, health or force majeure.
To find out if your municipality is affected, you must contact your local council:
Reminder
The total duration of the lease granted to the same client may not exceed 90 consecutive days per calendar year.
You must comply with the other rules for renting a piece of furniture, especially as regards lease and insurance.
Certain precautions must be taken when renting. Among them:
- Protect your internet connection so that it is not used for fraudulent purposes
- Make sure your insurance company covers any damage that may be caused by holidaymakers
- Inform holidaymakers of the specific characteristics of the accommodation (waste collection rules, name and times of the caretaker, rules related to the presence of animals and noise...)
Who can help me?
Find who can answer your questions in your region
Statement in town hall
Statement in town hall
FAQ
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Ministry of the Environment
Ministry of Economy