Furnished tourist accommodation rentals: new rules in 2025

RENTAL OF FURNISHED TOURIST ACCOMMODATION: NEW RULES IN 2025

 

The law of 19 November 2024 aimed at strengthening the tools for regulating furnished tourist accommodation at the local level was published in the Official Journal of 20 November 2024. Here are the main measures (to be found on Service-public.fr).

 

RENTAL IN MAIN RESIDENCE

To date, a simple declaration to the town hall is mandatory unless the accommodation in question is the main residence of the lessor.

From 20/05/2026, all furnished tourist rentals, including those constituting the main residence of the lessor, must be declared to the town hall.

 

NEW TAX REDUCTION RATES

• 50% for classified furnished accommodation and up to €77,700 in annual rental income (compared to 71% today up to €188,700);
• 30% for unclassified furnished accommodation up to €15,000 in annual rental income (compared to 50% today up to €77,700).

These new rates will apply to rental income received from 1 January 2025.

 

MANDATORY ENERGY PERFORMANCE DIAGNOSIS

It will be mandatory for all accommodation newly offered for rental as furnished tourist accommodation in a tense zone* and subject to authorisation for change of use.

 

These accommodations must provide proof of a classified DPE:

• at least F in 2025;
• E in 2028;
• between A and D from 2034 for all current and future furnished tourist accommodation.

*Tense zone: see decree of May 10, 2013 (2013-292) relating to the scope of the annual tax on vacant housing established by article 232 of the CGI, which sets the list of municipalities where the tax is established and which includes the municipalities of the Pays du Mont-Blanc where Mont-Blanc Immobilier operates in tourist rentals.

 

EXTENDED POWERS FOR MAYORS

Municipalities and their mayors will be able to:

• Set quotas for authorizations for furnished tourist accommodation,
• Limit the maximum duration during which main residences can be rented to tourists
• And fine in the event of non-compliance with the rules at the local level.

MODIFICATION OF THE CO-OWNERSHIP REGULATIONS

From 2025, any co-owner declaring himself to the town hall as a lessor of furnished tourist accommodation must inform the trustee. The new co-ownership regulations may or may not prohibit furnished tourist accommodation. In those already existing, a majority vote (two-thirds of the votes) may modify the co-ownership regulations to prohibit the rental of accommodation as furnished tourist accommodation.

 

IN CONCRETE TERMS, WHAT YOU NEED TO DO TO RENT FURNISHED TOURIST ACCOMMODATION IN 2025:

• With the tax authorities:
  • Register in the INSEE Sirène directory
• With the Town Hall:
  • Declare the furnished tourist accommodation at the Town Hall
    • Request for prior authorization for change of use then declaration of the furnished accommodation (for the municipalities of the Chamonix Valley, from 01/05/2025)
    • Simple declaration (for the municipalities of Saint-Gervais les Bains, Les Contamines Montjoie and Combloux)
  • Register* your furnished accommodation at the town hall, if the municipality has adhered to the registration procedure (Chamonix Valley - Les Houches, from 01/05/2025)

*In these municipalities, the accommodation must have a registration number published on each rental advertisement. Digital rental platforms are required to disconnect each ad that does not contain this number).

• With the trustee: for co-owned properties, check that it is authorized by the co-ownership regulations
• Other formalities: 
  • Have the DPE of your accommodation established:
    • At least F in 2025,
    • E in 2028
    • Between A and D from 2034.
  • Have your accommodation classified: this point is not obligatory but we strongly recommend it, in particular to benefit from the highest tax reduction but also to control the amount of the tourist tax and reassure your future tenants.

Do you have any questions, would you like to discuss these new features? Our advisors are at your disposal. Do not hesitate to contact us!

 

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