In brief
A home let furnished to holidaymakers by the day, week or month is a meublé de tourisme. Before the first booking the owner must declare it to the mairie and, where the commune requires it, obtain a registration number that appears in every advert. A principal residence can be let for up to 120 days a year; a second home has no national limit but, in communes such as Nice, needs the mayor's authorisation for a change of use from the first night. The Le Meur law of 19 November 2024 gave communes more powers and tightened energy and tax rules. This page is general information, not legal or tax advice; check the rules with the mairie and a tax adviser before you buy to let.
The Le Meur law
The law n° 2024-1039 of 19 November 2024, known as the loi Le Meur after one of its authors, aims to strengthen local regulation of meublés de tourisme. Its main measures are these:
| Measure | Effect |
|---|---|
| National declaration | One declaration with a registration number for every meublé de tourisme, through a national online service |
| Principal residence | Communes may lower the 120-day annual limit to 90 days, from 1 January 2025 |
| Change of use | Any commune with a shortage of housing may require authorisation to let a second home to tourists and may set quotas by zone |
| Planning | A PLU may reserve zones for new homes used only as principal residences |
| Energy | New authorisations require a DPE of class A to E (A to D from 2034) |
| Copropriété | Building rules can be changed to ban tourist lets in certain buildings |
| Tax | The micro-BIC allowances for tourist lets were reduced from 1 January 2025 |
Declaring and registering
- Check whether the home is your principal residence (where you live at least eight months a year) or a second home. The rules differ.
- Check the règlement de copropriété if the home is a flat. New règlements must state whether tourist lets are allowed. In a building whose rules already ban commercial activity in private lots, a majority of owners holding two thirds of the votes can ban tourist lets of homes that are not a principal residence. An owner who starts letting must inform the syndic.
- If the home is a second home in a commune that controls change of use, obtain the mayor's authorisation first.
- Declare the home to the mairie. Today this is either a simple declaration on form Cerfa 14004 or an online declaration that issues a 13-character registration number.
- Put the number in every advert. Platforms must display it and remove listings without one.
- Register to collect the taxe de séjour (the tourist tax charged per night) and pay it to the commune.
The law provides for a single national declaration with a registration number for every meublé de tourisme, in force since 20 May 2026. In July 2026 service-public.gouv.fr announced that the national online service is planned for the fourth quarter of 2026 and that existing commune numbers will then have several months to be renewed. Until it opens, follow your commune's procedure.
Penalties
| Breach | Maximum since 20 May 2026 |
|---|---|
| Letting without declaring | Administrative fine of €10,000 |
| False declaration or false registration number | Administrative fine of €20,000 |
| Exceeding the principal residence day limit or failing to report the number of days let | Civil fine of €15,000 |
| Letting a second home without change-of-use authorisation where it is required | Civil fine of €100,000 |
Energy performance
To obtain a change-of-use authorisation, a home must have a DPE between classes A and E (A and D from 1 January 2034). From 1 January 2034 every meublé de tourisme other than the owner's principal residence must also meet the energy standard of a decent home, which in practice means class D or better. Check the DPE before you buy a property to let; our diagnostics guide explains it. If the house has a pool, its safety device must work before guests arrive, as set out in our guide to pools and planning.
Nice
The City of Nice applies a regulation adopted by the Métropole Nice Côte d'Azur on 22 June 2026, in force from 1 September 2026.
| Point | Rule in Nice |
|---|---|
| Principal residence | No authorisation if let for no more than 120 days a year; declaration and tourist tax still required |
| Second home | Change-of-use authorisation required from the first night |
| First authorisation for a private owner | One temporary authorisation per owner and per tax household, valid 5 years, not renewable or transferable, without compensation |
| Further homes or after 5 years | Compensation: converting other premises of equivalent area in Nice into housing or buying a compensation title |
| Companies whose business is letting | Compensation from the first home |
| Quota zones | Vieux-Nice, Riquier-Port-Mont Boron, Centre-Ville and Ouest: 691 temporary authorisations for 2026, applications online from 1 September to 31 December 2026 in order of arrival |
| Energy | DPE class A to E; A to D from 2034 |
| Registration number | 13 characters, from the Métropole's tourist tax portal, required for every tourist let |
The quotas are to be recalculated for January 2027. Anyone buying in Nice with letting in mind should confirm, before signing, whether an authorisation can be obtained for that address. Our Nice area guide describes the districts.
Cannes and Antibes
In Cannes every meublé de tourisme, classified or not, principal or second home, must be declared and given a 13-character registration number to show in every listing; the declaration is made online or on Cerfa 14004. A principal residence is limited to 120 days a year. We found no change-of-use authorisation scheme published by the City of Cannes; confirm the position with the mairie before buying to let. In Antibes the declaration is made online through the commune's tourist tax portal. See our guides to Cannes and Antibes and Juan-les-Pins.
Tax on holiday letting income
| Regime | Ceiling of receipts | Flat allowance |
|---|---|---|
| Micro-BIC, unclassified meublé de tourisme | €15,000 | 30% |
| Micro-BIC, classified meublé de tourisme | €77,700 | 50% |
| Micro-BIC, chambres d'hôtes | €77,700 | 50% |
| Réel | Any amount | Actual expenses and depreciation instead of a flat allowance |
These figures apply to income received from 1 January 2025. Classification, by an accredited body, is what gives access to the higher ceiling and allowance.
Non-residents are taxed in France on French rental income, at a minimum rate of 20% up to €29,579 of income (2025 income) and 30% above, unless their average rate on worldwide income is lower. Owners covered by social security in the European Economic Area or Switzerland pay a 7.5% solidarity levy instead of the full social charges. For others, the rate on furnished letting income is shown by service-public.gouv.fr at 18.6% after the 2026 social security financing law. Our guide to French property taxes covers the rest; your tax adviser confirms the position for your country of residence.
Frequently asked questions
Do I need a registration number to let my villa?
Yes, in any commune that has adopted registration, including Nice and Cannes. The law now requires a national declaration with a number for every meublé de tourisme; the national online service was planned for the fourth quarter of 2026.
How many days can I let my home?
A principal residence can be let for up to 120 days a year (90 if the commune has lowered the limit). A second home has no national day limit, but the commune may require change-of-use authorisation.
Can I let my second home in Nice?
Only with a change-of-use authorisation. A private owner can obtain one temporary authorisation, valid five years, without compensation; in the four quota zones the number issued each year is capped.
Can my copropriété stop me letting to tourists?
Yes, in some buildings. Where the rules already ban commercial activity in private lots, a majority of owners holding two thirds of the votes can ban tourist lets of homes that are not a principal residence.
What DPE class does a holiday let need?
For a new change-of-use authorisation, class A to E (A to D from 2034). From 2034 all meublés de tourisme except principal residences must meet the decent-home energy standard.
How is holiday letting income taxed?
Under the micro-BIC regime, unclassified lets have a €15,000 ceiling and a 30% allowance; classified lets €77,700 and 50%. Non-residents pay French tax at a minimum rate of 20% or 30%.
Last updated: 11 October 2026