If you rent out your property in France, you should be aware of the new rules introduced by the 19 November 2024 law. From 20 May 2026 onwards, all furnished tourist rentals must be declared online. If you are renting out your main residence on Airbnb or Booking.com, for example, you will need to provide proof of address, such as a tax notice, to demonstrate that it is your principal home. Your local mayor will be able to fine you if you do not register your property or rent it out for longer than authorised.
The changes also affect tax allowances, with reduced abatement rates applying to rental income received from 1 January 2025 onwards. The mayor has also been granted broader powers and can reduce the maximum number of days that you can rent out your main residence from 120 to 90.

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