One of the key innovations was the revision of the taxation thresholds. For the so-called "classified" furnished tourist facilities (which have passed voluntary certification), the threshold of preferential micro-BIC treatment has been raised from 77,700 to 83,600 euros in annual income. At the same time, the owners of such facilities receive a fixed tax deduction of 50%. For unclassified properties, the threshold remains at the same level of 15,000 euros (30% deduction). If incomes exceed these limits, the landlord automatically switches to a real tax regime that allows deducting all documented expenses.
The most significant administrative change is the introduction of mandatory registration of all furnished tourist rental properties. Although some municipalities have already required this, from May 20, 2026, the procedure will become uniform and mandatory throughout France. The owners must declare their activities to the mayor's office at the location of the housing, after which they will receive a unique registration number. This number must be included in all ads on digital platforms.
The new rules clearly regulate the rental of basic housing. The owners cannot rent it out for more than 120 days a year, and the duration of the lease for one client should not exceed 90 consecutive days. For tenants renting out housing, the written consent of the owner is required. In addition, the Le Mer Law of November 19, 2024 obliges owners in apartment buildings to notify the condominium manager of the start of such activities, and the new charters of houses must now explicitly state whether short-term rentals are allowed or prohibited.
Another important measure, which comes into force on May 20, 2026, concerns sanitary standards. From now on, the mayor has the right to suspend the registration number and require platforms (Airbnb, Booking, etc.) to immediately remove the ad if the accommodation is deemed unsafe for living. Regarding energy efficiency: for new facilities being leased for the first time, a class of at least E is required until 2034, and from January 1, 2034, at least D. For the rest of the housing, relief is still in effect.Experts expect that these changes will lead to "filtering" of the market: some of the small landlords will go into the shadows or abandon the business, while the rest will work more transparently, which will eventually improve the quality of services for tourists.
Source: trouver-un-logement-neuf
