Regulations
& Taxes
France - Nice and Métropole Nice Côte d'Azur
Clear rules. Full compliance.
Peace of mind.
NATIONAL FRAMEWORK
Short-term rental regulation in France
Short-term rentals are legal in France but strictly regulated.
All hosts must comply with national rules designed to protect housing availability and ensure fair competition.
Primary principle
- Tourist Rentals
Tourist rentals are intended for temporary stays and may not exceed 90 consecutive days for the same guest.
- Primary Residence
A primary residence may be rented as a furnished tourist accommodation for up to 90 days per calendar year within Nice and the Métropole Nice Côte d’Azur.
- Secondary Residences
Properties that are not the owner’s primary residence generally require a change-of-use authorization before being operated as short-term rentals.
Declaration of Business Activity
(Mandatory for Secondary Residences)
Complete your registration
online before starting your rental activity.
Before publishing your property
Registration number
In many French municipalities, obtaining a registration number is now a mandatory step before listing a property on short-term rental platforms.
🏛️ Registration requirements vary by municipality.
Always verify local rules before publishing your property.
The registration process allows municipalities to:
✓ Identify furnished tourist rentals
✓ Distinguish primary and secondary residences
✓ Monitor local housing pressure
✓ Collect and verify tourist tax declarations
✓ Enforce local regulations
NICE AND METROPOLE MNCA
Specific rules
in Nice
Nice as implemented some of France's strictest measures to regulate short-term rentals and preserve residential housing.
Change of use authorization
Mandatory for the entire city of Nice for any secondary home.
90-day rule
For primary residences only rentals limited to 90 days per year.
Significant fines
Up to 100k€ per property in case of non-compliance.
Official information & applications
All details about change of use authorizations, procedures and requirements.
USEFUL LINKS
Official ressources
All the essentials links to stay compliant.
Change of use - Nice Métropole
Official site for applications and information.
Service Public
Official information on short-term-rentals and your obligations.
Business registration
Declare your business activity as a furnished rental.
Tax
Administration
All information about taxation and your declarations.
FURNISHED RENTAL TAXATION IN 2026
Understanding the most common tax situations
French furnished rentals generally fall under one of the two taxation methods : Micro-BIC or Real regime (régime réel).
The most suitable option depends on your rental income, property classification, expenses and investment strategy.
Dès que les recettes annuelles de location touristique dépassent 23 000 €, une affiliation à l’URSSAF peut devenir nécessaire selon le régime applicable.
LMNP - MICRO-BIC
- Simplified taxation
- Flat-rate allowance depending on the type of rental
- Limited accounting-requirements
- Often chosen by occasionnal landlords
- Annual furnished rental income of €23,000 or less, OR
- Furnished rental income is lower than the household’s other professional income.
Suitable for :
Owners seeking simplicity.
LMP - REAL REGIME
- Deduction of actual expenses
- Property depreciation
- Furniture depreciation
- Often reduces taxable income significantly
- Annual furnished rental income exceeds €23,000, AND
- Furnished rental income is higher than the household’s other professional income
Suitable for :
Owners with mortgages, renovation costs or multiple properties.
SOCIAL CONTRIBUTIONS
& URSSAF
- May apply in some situations
- Higher rental revenues
- Professional activity citeria
- Certain short-term rental activities
Important :
Rules depend on individual circumstances.
Why Classification Matters
A classified tourist accommodation often benefits from a much more favorable framework:
- More advantageous tax treatment.
- Social contributions may be reduced to as little as 6% under the micro-social regime.
By contrast, a non-classified tourist accommodation may be subject to significantly higher social charges and contributions.
⚠️ Obtaining an official classification can have a substantial impact on the profitability of a short-term rental business.
KEY THRESHOLDS IN 2026
A few important figures to keep in mind.
Rental type
Non-classified tourist rental
Classified tourist rental
Standard furnished rental
Above applicable thresolds
Main thresolds
15.000€
83.600€
83.600€
Real regime may apply
Important reminders
- Compliance with regulations is mandatory.
- Rules may evolve : stay informed.
- At Booking Guys,we handle the entire process for you : authorizations, declarations and tax compliance.
Need help with compliance
or taxation?
Our team and trusted partners can help you understand your options and identify the most appropriate structure for your investment.
