Can Foreigners Run an Airbnb in France?

Most English-language guides to Airbnb rules in France are written for local owners who live near their properties. 

If you are British, American, Irish, or another non-resident with a French property and a booking calendar, the rules are different. The 120-night allowance you may have read about likely does not apply to you; the registration process has changed, and your social charges depend on where you pay into the French social security system. 

The 120-Night Rule: Why It Likely Does Not Apply

The 120-night allowance is tied to a résidence principale, a home occupied at least eight months a year, not to the owner. If you live in France and rent out the apartment where you actually reside, you qualify for this allowance. If you own a property primarily for short-term rentals and visit only occasionally, you do not. The cap was never a permission; it was a ceiling on an exemption you may not meet. We previously wrote an article to help homeowners understand the difference between a résidence principale and a résidence secondaire.

For British owners, the math no longer works post-Brexit. Without a residence permit or long-stay visa, UK nationals can spend at most 90 days in any 180-day period across the Schengen Area, which caps out at around six months a year. The résidence principale test requires eight months. For most British second-home owners, the 120-night allowance is structurally out of reach. Americans, Canadians, and Australians visiting under the same terms face the same limitation.

What second-home owners face instead is the changement d’usage requirement. In communes that enforce this rule, converting a dwelling into short-term tourist accommodation requires authorisation from the mayor before you begin renting. 

The Loi Le Meur, which took effect on 20 May 2026, sharpened this requirement in two ways: it removed the condition that the letting be repeated, so even a single summer rental can now qualify, and it doubled the civil fine under Article L. 651-2 of the Code de la construction et de l’habitation from €50,000 to €100,000 per unit. Additionally, a penalty of up to €1,000 per day per square metre may apply until the property returns to residential use; that’s a lot of money to pay if you get it wrong!

The geographic scope has also expanded to most regions of France. Previously, the rule applied to Paris, its inner suburbs, and communes with populations over 200,000. Now, it covers all communes in a zone tendue, which includes many coastal, rural, and Alpine areas where foreign buyers often purchase property, particularly on the crowded French Riviera.

Which Set of Rules Applies to You?

The obligations you face depend on your situation:

• If you are a resident in France letting your own home, you must obtain a registration number, and the 120-night cap (or 90 nights in some communes) applies. Changement d’usage authorisation is not required.
• If you are a non-resident with a second home in a regulated town, you must obtain a registration number, but the night cap does not apply, as it is a main-home rule. Changement d’usage authorisation is required before your first rental.
• If you are a non-resident with a second home in a rural commune, you must obtain a registration number, and the night cap does not apply. Changement d’usage authorisation is usually not required, but you should confirm with the mairie.
• If you are in France on a long-stay visitor visa, you must obtain a registration number. The night cap depends on whether your property qualifies as a main home, and changement d’usage requirements depend on the commune.

The refusal of the changement d’usage is the most critical obstacle. While registration is a formality, a refusal means your property cannot legally be rented short-term at all. In some towns, you may even be required to convert commercial space into housing to obtain approval.

 The National Register: Not Yet Operational

The obligation to register took effect on 20 May 2026, but the host-facing version of the national téléservice, Declaloc, is not yet fully operational. Two decrees dated 19 March 2026 established the framework: one created the téléservice itself, and the other created the API Meublés data system, which cross-references hosts, platforms, and communes. Local tourist-tax portals currently indicate that the host-facing launch is expected in the fourth quarter of 2026.

This is where many English-language guides are misleading. They describe a portal you can log into today, but you cannot. Until Declaloc opens, you must declare your rental activity at the mairie or through your commune’s own téléservice. Keep the acknowledgement and your 13-character registration number and be prepared to re-register nationally once the system is working as intended. Numbers already issued by a commune will remain valid through the transition, but the migration to the national system will not be automatic.

One more potential pitfall: the Direction Générale des Entreprises reference page on meublés de tourisme was published in February 2025 and, as of July 2026, still lists outdated fines, €5,000 for failure to register and €50,000 for changement d’usage. Both figures predate Loi Le Meur.

What France Charges and When the Bill Arrives

The Micro-BIC Squeeze

For 2025 income declared in 2026, an unclassified furnished tourist rental qualifies for micro-BIC only up to €15,000 of receipts, with a flat 30% allowance. A classified meublé de tourisme LINK keeps a €77,700 ceiling and a 50% allowance. This difference is the most significant lever most owners overlook. Classification is awarded by an accredited body, ranges from 1 to 5 stars, and lasts five years. If your income exceeds the ceiling, the régime réel becomes compulsory, which requires full accounting and, in practice, an accountant (expert comptable).

The Social Charges Box Most Owners Never Tick

Non-residents affiliated with a compulsory social security scheme in the EEA or Switzerland pay only the 7.5% solidarity levy on French rental income, rather than the full rate. Post-Brexit, the UK retained this carve-out: France confirmed in January 2022 that UK residents affiliated to UK social security remain subject to the 7.5% rate under the post-Brexit agreement, and the tax administration still upholds this. Owners affiliated in the United States, Canada, or Australia do not qualify for this reduction and must pay the full rate.

Nothing happens automatically. You must claim the reduced rate on your French tax return every year by ticking box 8SH or 8SI and keep proof of foreign affiliation ready, such as an S1 form LINK, an HMRC letter, or a CA8421 certificate. Owners who fail to do this often pay more than double the rate they actually owe, sometimes for years before the error is noticed.

The full rate itself is unsettled in 2026. It has stood at 17.2% for years, but the 2026 Social Security financing law raised the CSG on capital income. Professional sources disagree on whether furnished rental profits fall inside or outside this increase, placing the figure somewhere between 17.2% and 18.6%. Confirm your rate with the Service des impôts des particuliers non-résidents before modelling your yield.

The Charges That Arrive Late

Three additional obligations arise after your first season. You must declare the activity through the business formalities window within 15 days of your first letting, which generates the SIRET number that platforms increasingly require. Tourist tax is normally collected by the platform and passed on. The CFE, a local business tax, typically appears in the second year and surprises many owners.

One threshold changes everything: once short-term rental receipts across your household exceed €23,000 a year, you leave passive levies behind and enter the self-employed social regime, with contributions to match. For a two-bedroom apartment on the coast, this threshold may be closer than you think.

If You Are American: A Second Tax System Awaits

US citizens LINK are taxed on worldwide income regardless of where they live, so French rental income must be reported on Schedule E of your US tax return, even if tax has already been paid in France. Three common mismatches cause most issues:

1. Depreciation must follow the Alternative Depreciation System (ADS), using straight-line depreciation over 30 years for residential rental property placed in service after 31 December 2017, compared to 27.5 years for a comparable US property (IRS Publication 527). The deduction is smaller, and the method is not optional.
2. The Foreign Earned Income Exclusion (Form 2555) does not apply to rental income because it applies only to earned income. Owners who assume their exclusion absorbs rental profits often discover this during an audit, not during filing.
   3 - Finally, tax credits: Rental income falls into the passive basket on Form 1116, and since an IRS directive issued in August 2019, the CSG and CRDS portions of your French tax bill are creditable alongside income tax. Additionally, if the French account that collects your rent pushes your combined foreign account balances above $10,000 at any point during the year, you must file an FBAR.

France also taxes non-residents at a minimum of 20% on income up to €28,797 and 30% on income above that amount, unless a treaty provides a better rate. Model the French bill first, then the credit. The reverse order tends to overstate your yield.

This section does not apply to British or Irish owners, who are taxed based on their country of residence rather than citizenship.

Three Things That Catch Foreign Owners Late

1. A long-stay visitor visa includes a signed undertaking not to engage in any professional activity in France. Living off rental income is generally considered managing your own assets, which is permitted. However, running a registered furnished tourist rental with a SIRET and, once your income exceeds €23,000, affiliation to the self-employed regime may start to resemble professional activity. Prefectures assess this case by case, so address this question before you start, not at renewal time.
2. Copropriété rules often prove stricter than expected. Since 21 November 2024, any co-owner who declares as a tourist host must inform the syndic. New building regulations must explicitly state whether tourist letting is allowed or banned. Buildings with an exclusively residential clause can prohibit the activity outright. Reading that clause before you purchase is far cheaper than discovering it after your first booking.
3. Energy performance is the quiet but critical factor. New tourist lettings in regulated communes face conditions tied to the DPE (Diagnostic de Performance Énergétique) rating. The January 2026 revision of the DPE method moved many properties between energy classes, so a rating from three years ago may no longer accurately reflect your property’s status, either for better or worse.

Before Your Next Booking

Call the mairie where your property is located and ask two questions: Does this commune apply the changement d’usage regime? And what is the local night cap? Everything else follows from those answers, and neither takes long to obtain. Then, review your last French tax return and confirm whether box 8SH was ever ticked.

If you live in France and rent out your own home for a few weeks a year, this is a straightforward process you can handle yourself. If you are a non-resident with a second home in a regulated commune, the sequencing and dual tax systems are where owners often lose a season’s income or a deposit.

In such cases, it is worth having your situation checked properly. Our trusted partners in France work with American owners on exactly this, and a consultation call covers your commune, your profile and your filing route, with a written plan afterwards.

For Further Assistance

This article by EasyFranceNow’s co-founder Aurelio Maurici provides information only and should not be considered immigration, tax, or legal advice. Always check current rules and personal requirements with the appropriate authorities or a professional. 

Based in Provence, Mr Maurici holds a Master’s degree in Business Law and writes about visas, legal status, tax guidance, and banking for English-speaking owners and residents in France.

If you need assistance with moving, settling or working in France, check out the France Navigator, a comprehensive tool that covers all aspects of relocating.

Looking to Invest in France?

If you’re beginning your property search, we suggest learning about the buying process and signing up to receive the latest listings tailored to your specific requirements, as well as our monthly newsletter.