Explained: the rules for renting out a gîte in France

Renting out a property as a gîte is a popular way to make extra income in France, but it is subject to an increasing number of rules.

Many tourist areas have become concerned about the availability of properties as main homes and want to limit the number of holiday lets. That said, it can still be a profitable and enjoyable venture.

A gîte is a self-contained holiday property, unlike a chambres d’hôtes (letting out rooms in your own home, with breakfast). It is officially a kind of meublé de tourisme (furnished holiday let).

Providing at least three or four hotel-like services, such as breakfast, regular cleaning and linen changes, or reception services, can bring the activity within different tax rules applying to para-hôtellerie.

Registering and choosing a tax status

Anyone letting a property as a furnished gîte in France needs to register the activity and obtain a SIRET number. This is done at procedures.inpi.fr.

Most people letting a gîte as a sideline will be treated for income tax purposes as a loueur en meublé non-professionnel (LMNP), rather than a professional LMP. The distinction has consequences for income tax declarations and capital gains tax on resale.

Whether you are considered professional for income-tax purposes and whether the activity attracts business social cotisations involve related but distinct rules. In particular, social cotisations can be due on furnished tourist letting once annual receipts exceed €23,000.

Whether LMNP or LMP, income may be taxed under either the simple micro tax regime or the more complex régime réel. Under micro-BIC, tax is calculated on rental income after a fixed expenses allowance, whereas under the régime réel, owners deduct eligible actual expenses and complete an additional tax form.

Since 2025, most LMNP owners who have deducted depreciation under the régime réel must take this into account when calculating the taxable gain, potentially increasing tax payable on sale.

If the activity becomes more than an occasional sideline, take accountancy advice before choosing your tax regime.

Mairie registration and local rules

Your meublé must be registered at your mairie, which in many cases can be done online. In communes operating a registration system, the registration number must be shown on advertisements, where required.

A national registration system was due to take effect from May 20 this year but the national portal has been delayed and is now expected in the fourth quarter.

Until it opens, check with your mairie and continue to use the applicable local procedure.

Areas under housing pressure may require prior authorisation before a dwelling can be converted to a tourist let. Check the local rules with the mairie.

Where a property is subject to authorisation for a change of use, it must currently have a DPE rating of A to E. From 2034, it will not be possible to let properties rated less than D to holidaymakers, unless temporarily renting out your own main home.

Do not assume you can skip this step if the property was used for letting by a previous owner, as they might not have followed current formalities, or prior permission might have lapsed with change of ownership. If the property is in a co-owned building, check the règlement de la copropriété for rules against holiday lets.

Planning permission might also be required.

Marketing and official classification

Properties are usually marketed on platforms such as Airbnb, Abritel or Booking.com, or smaller niche websites. Consider also accreditation from Gîtes de France or Clévacances, and classement (rating or classification).

For classement, contact a local organisme de contrôle for an inspection and rating. Being classé can help with marketing and has tax advantages for those declaring income via the micro regime.

For income received in 2026, the rules provide a 50% allowance for star-classified holiday rentals within a micro-BIC ceiling of €83,600 turnover. For unclassified furnished holiday rentals, a 30% allowance applies within a limit of €15,000. Above this you move into the régime réel.

Having a recognised ‘quality label’ might also entitle a property to be described as a gîte rural, under a new legal definition introduced this year. The property must meet conditions, including being a detached house or an apartment in a building containing no more than four dwellings, and it cannot be located within a French métropole. The recognised quality designations are to be specified by decree.

This should not be confused with official classement as a meublé de tourisme. A quality label, or qualification as a gîte rural, does not in itself give the more favourable micro-BIC tax treatment. For this, a property must have official meublé de tourisme classification.

Other taxes and practical obligations

Other considerations include safety, internet access and collection of tourist tax (taxe de séjour) from guests. Larger online platforms generally take care of the latter, but check if you have declaration obligations. Owners must also maintain a register of foreign guests (fiche individuelle de police) for at least six months.

Furnished rental activity is generally liable to CFE business tax where annual turnover exceeds €5,000. Certain exemptions can apply where accommodation forms part of the owner’s main or second home.

Depending on use, taxe d’habitation on second homes may also be payable, sometimes alongside CFE. An owner who can demonstrate the property is permanently dedicated to letting and never available for personal use might be exempt from taxe d’habitation.

For an LMNP owner, a sale will generally fall under the private-property capital gains regime, including usual reliefs for length of ownership. Different rules can apply to an LMP.

Ensure suitable insurance, including third-party liability, accidental damage and cover for swimming pools, hot tubs or bicycles.