3
Declaration tiers that may apply depending on property type and location
251+
Communes with changement d'usage rules requiring prior authorisation for tourist lets
May 2026
Deadline for mandatory national registration of all tourist meublé on the télé-service
€50,000
Maximum fine for operating a tourist meublé without required changement d'usage authorisation

The Three-Tier Declaration System

French law does not impose a single uniform administrative requirement on all furnished landlords. Instead, a three-tier system applies, with the applicable obligations determined by two factors: whether the property is let as a primary residence or as a tourist meublé, and whether the property is located in a municipality that has activated specific housing protection rules. The tiers are cumulative in some cases — a landlord in Paris letting their property on Airbnb may face all three simultaneously.

Tier 1 — All communes
No Declaration Required
For furnished rentals used as the tenant's primary residence, no mairie declaration is required. The landlord must obtain a SIRET number for tax purposes but faces no prior administrative authorisation.
  • Applies to: meublé résidence principale, bail mobilité
  • SIRET number required (via Guichet unique)
  • No mairie notification obligation
Tier 2 — Most communes
Declaration at the Mairie
Tourist meublé (short-term lets not constituting the tenant's main home) must be declared at the mairie before the first rental. This is a simple notification, not a prior authorisation. The mairie issues a registration number.
  • Applies to: all meublés de tourisme, Airbnb-type lets
  • Mairie issues a registration number for advertising
  • National télé-service registration required by May 2026
Tier 3 — Regulated communes
Changement d'Usage Authorisation
In communes that have activated the changement d'usage regime (currently 251+, including Paris, Lyon, Bordeaux, Nice), converting a residential property to tourist use requires prior authorisation — sometimes with a compensation obligation.
  • Applies to: tourist meublé in regulated communes
  • Does not apply to the landlord's own primary residence in most cases
  • Fines up to €50,000 for breach

What Applies to Your Property?

Select your rental type and location below — your obligations update automatically.

Administrative Obligation Finder
Select your rental type and location to see your exact obligations.

SIRET Registration: Mandatory for All Meublé Landlords

Every landlord who lets a furnished property in France — regardless of nationality, residence, or whether they are LMP or LMNP — must obtain a SIRET number (a 14-digit business identification number) before filing their first BIC tax declaration. This applies to long-term meublé, tourist meublé, and bail mobilité alike.

The SIRET number is obtained by registering the furnished rental activity with the Guichet unique (single online portal) at formalites.entreprises.gouv.fr. The process is free, entirely online, and typically generates a SIRET number within a few days.

1
Go to formalites.entreprises.gouv.fr
The Guichet unique replaced the old CFE (Centre de Formalités des Entreprises) system in 2023. All business registrations, modifications, and closures now go through this single portal. You will need a French identity document or passport and proof of the property's address.
2
Declare your meublé activity
Select "location meublée" as your activity type. Specify whether you are LMNP (non-professional) or LMP (professional). For LMNP, the activity code is typically 6820A (location de logements). For LMP, it is 5520Z (hébergement touristique) or 6820A depending on the activity.
3
Receive your SIRET number
The system generates a SIRET number (14 digits: your SIREN + 5-digit establishment code). Keep this number — you will need it for every BIC tax declaration, every invoice, and every correspondence with the tax authority.
4
Register with the CFE (cotisation foncière des entreprises)
Separately from the SIRET registration, file a declaration with the tax authority for the CFE, a local business tax that applies to all meublé landlords regardless of LMNP/LMP status. File form 1447-C-SD within 90 days of starting the activity.
🌍
Non-Resident Landlords: Same Obligations, Extra Step

A non-resident landlord faces exactly the same SIRET and CFE obligations as a French resident. There is no exemption based on nationality or tax residence. The Guichet unique accepts registrations from non-residents using a foreign passport. If you are outside the EU/EEA and your annual meublé income exceeds a certain threshold, you may also be required to appoint an accredited French tax representative (représentant fiscal accrédité) for property disposals.

Mairie Declaration for Tourist Meublé

Any property offered as a meublé de tourisme — a furnished dwelling let to transient occupants who do not establish it as their primary residence — must be declared to the mairie of the municipality where it is located, before the first rental. The declaration is made on the standard Cerfa form n° 14004*04 or via the mairie's online portal where available. The mairie issues a registration number (distinct from the SIRET) that must appear in all rental advertisements. Failure to declare or failure to display the registration number in advertisements is an offence subject to a fine of up to €450.

📋
National Registration: Mandatory from May 2026

The loi Le Meur (2024) requires all tourist meublé landlords to register on a national télé-service (online national register) no later than 20 May 2026. This national registration replaces or supplements the local mairie declaration and will be mandatory for all tourist meublé, not just those in regulated communes. Platforms such as Airbnb will be required to verify and display this number and to remove listings that do not comply.

Changement d'Usage: The Prior Authorisation Regime

Under Article L 631-7 of the CCH, in communes where this regime has been activated by municipal deliberation, converting a residential property to commercial use — including operating it as a tourist let — requires prior authorisation from the mairie. The regime currently applies in 251 communes and can be extended to any commune that can demonstrate a housing shortage creating serious access difficulties.

Who Needs Changement d'Usage Authorisation?

The regime applies to investment properties let for tourist purposes where the property is not the landlord's primary residence. A landlord who lets their own primary residence as a tourist meublé is generally exempt, subject to the 120-day annual cap (reducible to 90 days since January 2025 in communes that have so decided). The authorisation requirement kicks in as soon as a non-primary-residence property is used for tourist lets.

The Compensation Mechanism

In some communes — notably Paris — the changement d'usage authorisation is conditional on a compensation: the landlord must simultaneously convert commercial premises of an equivalent surface area to residential use. This is designed to maintain the overall residential housing stock. The compensation obligation makes it practically impossible for most individual investors to obtain authorisation in central Paris.

Situation Mairie declaration Changement d'usage National reg. (2026) SIRET / CFE
Long-term meublé (primary residence)Not requiredNot requiredNot requiredRequired
Bail mobilitéNot requiredNot requiredNot requiredRequired
Tourist meublé — own primary residence, non-regulated communeRequiredNot requiredRequired (2026)Required
Tourist meublé — own primary residence, regulated communeRequiredCheck locallyRequired (2026)Required
Tourist meublé — investment property, non-regulated communeRequiredNot requiredRequired (2026)Required
Tourist meublé — investment property, regulated commune (Paris etc.)RequiredRequired (prior)Required (2026)Required

Taxe de Séjour and Platform Reporting

All landlords letting a tourist meublé are required to collect the taxe de séjour (tourist tax) from their guests and remit it to the municipality. Platforms such as Airbnb collect and remit the taxe de séjour automatically for listings on their platform — but landlords who let directly must collect and remit it themselves, registering with the municipal finance service and making periodic declarations and payments.

📡
Platform Reporting: What Airbnb and Others Must Disclose

Since 2020, rental platforms operating in France are required to transmit data on landlord rental income to the French tax authorities annually (CGI Art. 242 bis). Non-resident landlords who believe their income is not visible to French tax authorities because they operate through a foreign platform are mistaken: Airbnb, Booking.com, and similar platforms comply with French reporting obligations for all properties located in France. The only question is whether the landlord has also filed correctly.

Optional: Meublé de Tourisme Classification

Landlords who let their property as a tourist meublé can apply for an official classification (1 to 5 stars) from an accredited body under the supervision of Atout France, the national tourism development agency. Classification is voluntary but carries two important benefits: it allows the landlord to describe the property as an official meublé classé in advertising; and — critically from a tax perspective — classified tourist meublé benefit from a higher micro-BIC threshold (€77,700 with a 50% allowance, rather than the €15,000 / 30% applying to unclassified tourist meublé since January 2025). The classification procedure involves an on-site inspection and is valid for 5 years.

📅
120-Day Cap and the 2025 Reduction

A landlord who lets their own primary residence as a tourist meublé is subject to a maximum of 120 rental days per calendar year. From January 2025, municipalities may reduce this cap to 90 days by deliberation. Platforms must enforce this limit and are required to stop accepting reservations once the annual limit is reached for a given property.

Administrative Obligations for Meublé Landlords: The Essentials
  • SIRET registration — all meublé landlords (Guichet unique): obtain a SIRET number via formalites.entreprises.gouv.fr before your first BIC tax declaration. Free, entirely online. Non-resident landlords: same obligation, foreign passport accepted. Also file CFE declaration (form 1447-C-SD) within 90 days of starting the activity.
  • Mairie declaration — tourist meublé (CCH Art. L 324-1-1): declare using Cerfa form 14004*04 before the first rental. Mairie issues a registration number that must appear in all advertising. Failure to declare or advertise without the number: fine up to €450.
  • National télé-service registration — by May 2026 (loi Le Meur 2024): all tourist meublé must register on the national online register. Platforms will verify and display this number. Mandatory for all tourist meublé regardless of location.
  • Changement d'usage authorisation — 251+ regulated communes (CCH Art. L 631-7): converting a non-primary-residence property to tourist use requires prior authorisation. In Paris: compensation mechanism (equivalent commercial space converted to residential). Fines up to €50,000 for unauthorised operation. Does not apply to landlord's own primary residence in most cases.
  • Taxe de séjour and platform reporting (CGI Art. 242 bis): tourist tax must be collected from guests and remitted to the municipality — platforms handle this automatically, direct-let landlords must do it themselves. Platforms transmit landlord income data to DGFiP annually — non-resident landlords have no anonymity advantage from using foreign platforms.
  • Meublé de tourisme classification (voluntary): 1–5 star classification by Atout France accredited inspector. Key benefit: restores the €77,700 micro-BIC threshold with 50% allowance (vs €15,000 / 30% for unclassified from 2025, CGI Art. 50-0). Valid 5 years. 120-day cap (reducible to 90 days from 2025) applies to primary-residence tourist lets.
Need Help With Your French Meublé Compliance?

Our English-speaking French lawyers advise non-resident landlords on the full range of administrative, tax, and legal obligations for furnished rental in France — from SIRET registration to changement d'usage applications and the 2026 national registration requirements.

Book a Consultation

This article is for general information and educational purposes only. It does not constitute legal advice and does not create a lawyer-client relationship. Administrative requirements are subject to change — always verify current rules with the relevant mairie and tax authority.