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Seasonal rental platforms such as Airbnb have revolutionized the tourism sector. However, their rapid growth has raised many questions, particularly in terms of regulation and the impact on the real estate market. In France, a new law was passed in 2024 to more strictly regulate these activities.
The most important measures you should consider from 2025
Strengthening the powers of mayors
Quotas: Mayors can now set quotas for furnished tourist accommodation in their area to limit their proliferation and maintain a balance between primary residences and tourist accommodation.
Permits: New seasonal rentals in stressed areas may require government approval.
Increased energy demand
Energy Performance Diagnosis (DPE): All furnished tourist accommodation must have a compliant DPE. Rental of G-classified apartments will be prohibited from 2025, followed by F-classified apartments in 2028. Ultimately, all furnished accommodation must be classified between A and D. Deadlines and requirements vary depending on the area and the implementation date for rentals.
Energy renovation: These new requirements will encourage owners to carry out energy renovation work to improve the energy efficiency of their homes.
Taxation:
Reduction of tax benefits: Tax reductions for rental income from furnished tourist accommodation have been reduced. The aim of this measure is to reduce the tax benefits enjoyed by certain owners.
>> 50% for classified furnished accommodation and guest rooms within the limit of 77,700 euros annual rental income (compared to 71% today within the limit of 188,700 euros);
>> 30% for unclassified furnished apartments up to a limit of 15,000 euros in annual rental income (compared to 50% today up to a limit of 77,700 euros).
administrative formalities
Registration number: A registration number is mandatory for all furnished tourist accommodation.
Income declaration: Income from these rentals must be reported to the tax office.
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