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You can read this article in French and English.
We created this article to help hosts on Airbnb better understand the responsibilities of hosting, and to provide a general overview of the various laws, regulations, and best practices that may apply to them.
You are required to follow our Terms of Service and the texts that supplement them, such as our Hosting Charter, and to comply with the laws and other rules that apply to your particular situation and geographic area, such as the Non-Discrimination Policy.
We recommend that you do your own research, as this article is not exhaustive and does not constitute legal or tax advice. In addition, as we do not update this article in real time, please check each source and ensure that the information provided has not recently changed.
Note: You can also find out more about the regulations governing furnished tourist accommodation on our Regulatory Hub.
Taxation is a complex subject. Your tax obligations may vary depending on your particular situation. We therefore recommend that you do your research on this subject or consult a tax advisor for more specific information.
The income you earn as a host on Airbnb must be declared. This is considered to be taxable income and may be subject to various taxes, such as income tax, corporation tax and others. You can contact the tax authorities or any competent professional in the field, such as a tax lawyer or professional accountant, for more information.
The tax authorities have published an article to help you declare income from ancillary activities. The Official Public Tax Bulletin (BOFiP-Impôts) contains more information on your tax and social security obligations. The government has created a summary sheet containing more information on the taxation of income from furnished accommodation for private individuals and professionals.
DAC 7 refers to EU Council Directive 2021/514, which requires online businesses such as Airbnb to collect and transmit tax information on some of the users who receive income on their platform. If you manage a listing for accommodation located in one of the 27 EU Member States or if you reside in an EU Member State, the DAC 7 directive applies to you.
For the purposes of the DAC 7 Directive, a person is "resident" in the country in which they have their primary residence, but also in any other country in which they have received a tax identification number (TIN).
To find out more about how Airbnb transmits this tax information, see our FAQ.
To provide you with more detailed information about your tax obligations as an Airbnb host, we have partnered with an independent firm of professional accountants to provide you with a free guide (French version | English version) that provides general tax information about short-term rentals in France.
Between 2020 and 2023, online platforms operating in France, such as Airbnb, have been legally required to transmit specific data to the French tax authorities every year. This data included the identity of the hosts (including, for individuals hosting guests, their name, date of birth and address), their activity on the platform during the previous calendar year (including their gross income and number of bookings) and information about their method of payment (IBAN in most cases). This applies to all hosts (accommodation and experiences).
Since 2024, Airbnb has no longer provided data within this national framework, but in application of the "DAC7" directive, as indicated above.
You must declare income from the letting of furnished accommodation on your annual tax return, in the industrial and commercial profits (BIC) category.
You will also have to pay property tax if you are a homeowner, and secondary residence tax (THRS) if the property you rent is your second home.
Furnished accommodation is subject to VAT at the rate of 10% (para-hotel scheme) if at least 3 of the following 4 additional services are included: breakfast, regular cleaning of the premises, supply of household linen and a reception, even if not personalized, for customers. However, you can still benefit from the VAT exemption threshold, which is set at €91,900 for the rental of furnished tourist accommodation (as at 1 January 2025).
The tax authorities have clarified their interpretation of these criteria in a BOFIP publication.
In January, we send an annual income statement to all hosts to help them better understand their social security and tax obligations. You can check your gross income at any time on your profile in your Airbnb account.
Whether or not you are a professional accommodation provider, you can opt for the micro-BIC scheme if your annual income does not exceed a certain limit.
From 2025 onwards, the micro-BIC scheme applies when your rental income for furnished residential premises does not exceed €15,000. Up to this amount, you benefit from a flat-rate allowance of 30%.
For rental income received in 2024, the old regulations will apply, i.e. (i) a 50% allowance for non-classified properties, up to a maximum of €77,700, and (ii) a 71% allowance for classified properties, up to a maximum of €188,700.
Complete declaration no. 2042-C-PRO. Non-professional hosts must indicate the total income they have received from their rental activity on lines 5ND, 5OD or 5PD. Accommodation professionals who let furnished accommodation must enter the total income received from lettings on lines 5KP to 5MP.
From 2025, the threshold for the micro-BIC scheme has been raised to €77,700 if your accommodation qualifies as a bed and breakfast or classified furnished tourist accommodation. If your rental income is below this threshold, you can benefit from the micro-BIC scheme and a flat-rate deduction of 50% of your income.
If you run a bed and breakfast as part of your business:
The tax authorities can provide more information on land use for professional bed and breakfasts.
Some hosts use non-trading property companies (SCI) to manage their property assets. Your tax status depends on the structure of the SCI and the links you have with it.
Since 2019, accommodation platforms (including Airbnb) have been obliged to collect tourist tax on overnight stays in non-professional tourist accommodation. For further information, see the guide to tourist tax in France. Contact your City Council to find out more about collection rates and schedules in your area.
If your town or city has introduced real tourist tax, Airbnb will collect the correct amount of tourist tax on your behalf and pay it directly to your town or city.
To ensure that the tourist tax rate applied to your bookings is correct, please remember to enter the classification of your accommodation in the "Regulations" tab on the management page of your listing, then in the "Select the type of accommodation that corresponds to your accommodation" section.
Certain guests may be exempt, namely:
In towns where Airbnb requires registration, guests who have booked accommodation with a mobility lease are automatically exempt from tourist tax. A mobility lease is a residential lease, not a tourist lease. It is therefore not subject to tourist tax collection.
In these cities, hosts who have opted for the mobility lease exemption as part of the compulsory registration process will not have to do anything. Tourist tax will simply not be applied to the accommodation concerned.
Elsewhere in France, guests who have booked accommodation on Airbnb with a mobility lease will be charged tourist tax. They will be able to claim a refund from the City Council of the town where they stayed. Guests will need to provide proof that a mobility lease has been agreed, as well as the invoice confirming payment of the tourist tax.
Throughout France, guests booking long-term stays of 365 days or more are also automatically exempt from paying tourist tax.
For more information, see our article on exemptions from French tourist tax.
Since 1 January 2019, platforms that collect tourist tax have been required to provide cities with the following information, in addition to the amount paid for each calendar year:
Social security registration is compulsory for hosts earning more than €23,000 a year. Visit the URSSAF website for more information and to register.
It is important to ensure that you have all the necessary permissions to host guests in your accommodation. For example, local contracts, laws or other regulations may impose certain restrictions. You can use the general information in this article as a starting point for finding out about the regulations and permissions for hosting guests.
If you have any questions, please do not hesitate to contact your local municipal services.
In this respect, public bodies and local authorities wishing to offer a property for rent on our platform undertake to do so in compliance with the legal and accounting regulations to which they are subject. Airbnb is not in a position to sign a mandate agreement with an authorizing officer.
Furnished tourist accommodation is furnished residential accommodation that you intend to rent for short periods to guests. Furnished tourist accommodation is reserved for the exclusive use of short-term guests who do not take up residence there. This concept is defined in Article L. 324-1-1 of the French Tourism Code.
A fully-let primary or secondary residence is considered to be furnished tourist accommodation. This principle also applies to commercial premises (e.g., a former office or shop) used for short-term rental. However, a private room (rented in your own home, with you present) is not considered to be a furnished tourist accommodation and, as such, is not subject to the same regulations. Hotels and other traditional tourist accommodations (bed and breakfast, aparthotel, tourist residence, holiday village, campsite, youth hostel, etc.) are also exempt from registration.
Most furnished tourist accommodation is not classified, but you can choose to classify your furnished tourist accommodation in an existing category. From a tax point of view, the classification of your accommodation may entitle you to an additional tax allowance.
Hosts must indicate on Airbnb the category of accommodation they are renting out: primary residence, secondary residence or non-residential accommodation. You can confirm this information on your Airbnb account in the Manage my accommodation section.
Your main residence is the accommodation you occupy for at least 8 months of the year, except in the case of work commitments, health reasons or force majeure. You can rent it out entirely for a maximum of 120 days a year. Since 1 January 2025, all local authorities have been able to limit the rental of primary residences to 90 days a year by means of a reasoned decision. Please check whether this limit has been lowered in your municipality.
You can rent out a room in your primary residence for any length of time, up to 365 days a year.
A second home is an accommodation that you occupy for under 4 months of the year (including pied-à-terre and holiday homes). You can rent it out all year round, provided you have declared your rental activity to the municipality. Some cities may also require you to record a change of use before you can host guests.
Non-residential accommodation is dedicated to tourist accommodation. This category includes, for example, hotels, bed and breakfasts, commercial premises or tourist residences. Some non-residential accommodation is subject to registration if it does not fall into a professional accommodation category (hotels, aparthotels, tourist residences, etc.). Please see the section below for more information.
Bed and breakfasts are furnished rooms that tourists can rent in return for payment for one night or more. The host must be available in person and provide services (at least bed linen and breakfast).
As a general rule, you do not have to declare your accommodation to the municipality if:
If you rent out your second home, you need to send a simple declaration to your municipality.
Since the enactment of the Law of 19 November 2024 aimed at strengthening the tools for regulating furnished tourist accommodation at local level, French legislation stipulates that municipalities may establish a "registration" procedure for anyone offering a furnished tourist accommodation (see definition above) for rent.
The process is free of charge and takes only a few minutes. Before you begin hosting guests, you must obtain a registration number from your City Council's website and indicate this on your Airbnb listing.
You must register your accommodation if:
You do not need to register your accommodation if:
Since 1 December 2019, the law has required short-term rental platforms operating in France to provide municipalities that have set up a registration procedure with information on accommodation (or furnished tourist accommodation) published on Airbnb. At the request of these municipalities (once a year maximum), we provide the following information:
Municipalities can send their request for information to Airbnb Ireland UC using the following address: territoires@airbnb.com.
From May 2026, in accordance with European regulations, this information will be sent on a monthly basis to a specialized government body, which will pass it on to the eligible municipalities.
In some towns and districts, permission is required to rent out your second home as furnished tourist accommodation. You must then obtain permission for a change of use from your City Council.
Other procedures may apply, such as obtaining a "SIRET number". Read this article to find out more about the procedure for obtaining a SIRET number.
In France, by default, primary residences can only be rented out as full accommodation for a maximum of 120 nights per calendar year (from 1 January to 31 December). This limit does not apply to the letting of private rooms or second homes.
Digital rental platforms such as Airbnb are required to impose this limit in municipalities where the registration of furnished tourist accommodation has been introduced. This means that the listing calendar is automatically closed once the legal limit for the number of nights has been reached.
When you declare your accommodation as your primary residence, you may be eligible for an exemption from this automatic night limit if one of the following criteria applies:
To request an exemption, go to your ad preferences, under Regulations. You will be required to certify that you are legally entitled to an exemption, which is your responsibility.
The exemption request will be processed within 24 hours. Please note that the exemption is permanent. If this no longer applies to your accommodation, please contact terms@airbnb.com to have it removed.
In partnership with LegalPlace, we are making rental agreement templates available to hosts who rent out their accommodation under the mobility lease scheme.
You may identify yourself as a professional on Airbnb if you are a hospitality professional. European regulations and the Consumer Code stipulate that professionals must provide information about their company before guests make a booking, to ensure that they have clear and transparent information.
To ensure that companies in the EU can comply with these legal obligations, it is now possible to add and modify your company details from the Company Details section of the Account Settings. Once you have provided your company details, they will be automatically displayed on all your existing and future listings.
You are therefore responsible for determining whether or not your activity on Airbnb is of a professional nature. If you are unsure, please seek independent legal advice. Hospitality professionals may also have different tax and public sector obligations from private individuals.
If you are a property owner, check with your building management or homeowners' association to ensure you are allowed to rent out your accommodation to guests.
In principle, in an existing building, the co-ownership regulations may only prohibit short-term lettings (excluding primary residences) if the building is exclusively intended for high-end accommodation or mixed professional/residential use, excluding any commercial purpose. A general meeting of co-owners may prohibit short-term letting by a two-thirds majority of votes cast (excluding primary residences).
In the case of new buildings, the co-ownership regulations must specify whether the accommodation can be rented out as furnished tourist accommodation.
Informing co-owners: in all buildings, owners who register their furnished accommodation on the municipal online service must inform the co-ownership manager, who will include an informative paragraph on furnished tourist accommodation on the agenda for the next general meeting of co-owners. Learn more.
If you are a tenant, we recommend reviewing your rental agreement and consulting your landlord. Under most circumstances, you will need to obtain written permission from your landlord and comply with certain conditions in order to sublet as a tenant. You may wish to consider adding an appendix to your contract that addresses any concerns, responsibilities and commitments of all parties.
In partnership with LegalPlace, we can provide you with templates for amendments to lease contracts to authorise subletting.
Partial or total subletting of social housing is prohibited, punishable by a fine of €9,000 and may result in the tenant's lease being terminated, in accordance with Article L.442-8 of the French Construction and Housing Code.
If you live in accommodation in a local authority that has introduced a cap on rents, certain regulations may apply to you. Contact your local council for more information.
Make sure your housemates understand what's involved in hosting guests in your accommodation. You may wish to draw up a formal contract with them to set out the terms and conditions for hosting guests. This contract may include information on how often you wish to host guests, how you intend to enforce the house rules, how you intend to share any income, and more.
Under EU consumer protection legislation, you must provide specific information to your customers when offering goods or services online. Being a host on Airbnb is considered to be a service. We have information and tools to help you decide whether or not to register as a professional host and to better understand your consumer protection responsibilities in the EU.
We will take appropriate action if any potential misuse is reported to us. We have guidelines to help local authorities report misuse of accommodation.
Since 2017, a registration procedure for furnished tourist accommodation rented for short periods has been in force in Paris. Parisian hosts are required to obtain a registration number from Paris City Council and display it on their listing before they can host guests.
The obligation to register accommodation does not apply to:
Please consult the Paris City Council FAQ page or contact them by email or by calling 39 75 (from France) if you have any further questions.
As part of the regulations applicable to changes of use, the City of Paris requires you to purchase an equivalent surface area of commercial premises that you will have to convert into residential space. This regulation is known as "compensation". Compensation arrangements may vary from one district to another.
Contact Paris City Council or the Department of Housing and Living Conditions to complete the change of use procedure. You can also consult the municipal regulations on changes of use for more information.
If you plan to host guests throughout the year, you will probably need to change the use of your accommodation by applying to the City Council for planning permission. The change of use converts residential or non-residential premises, such as shops and offices, into furnished tourist accommodation, which in Paris comes under the sub-category "Other tourist accommodation".
Paris City Council provides more information on change of use in Paris (see more here). You can also send an email to the Department of Housing and Living Conditions if you have any other questions.
On the basis of the Decree of 11 June 2021, cities where compulsory registration is in effect may require commercial premises not subject to a change of use (or sub-use) requirement to obtain specific authorization from the city to be rented out as furnished tourist accommodation. This article provides some useful information. Paris City Council introduced a similar "authorization" scheme which was updated in a resolution passed in April 2025.
The Local Bioclimatic Urban Plan for the City of Paris ("PLU") was approved by the Paris Council on 20 November 2024 and came into force on 29 November 2024. This PLU provides for a "tourist accommodation control zone" within which the creation of furnished tourist accommodation is prohibited, covering the 1st to 11th districts of Paris as well as the Butte Montmartre. Outside this zone, the creation of furnished tourist accommodation is also subject to restrictions. The creation of new spaces dedicated to furnished tourist accommodation is prohibited on residential land, whether through new construction, extension or elevation of existing buildings, as well as the conversion of office spaces into furnished tourist accommodation. This does not apply to existing furnished tourist accommodation, particularly primary residences.
We attach great importance to the safety of our hosts and their guests. You can reassure your guests by providing simple advice, such as instructions to follow in the event of an emergency and information on potential hazards.
Include the following telephone numbers:
Make sure guests know the best way to reach you in an emergency. A reliable solution is to communicate with them using the Airbnb messaging system.
Important emergency numbers in France:
Obtain a first-aid kit and tell your guests where it is located. Check it regularly and restock if necessary. The Paris Civil Protection Department can tell you what you need to put in it.
Every home in France, including flats and houses, must be fitted with smoke detectors that comply with the relevant standards. The Ministry of the Interior's website provides detailed information on fire safety systems.
Make sure your home complies with the safety guidelines for your neighborhood or city. Make sure you have a working fire extinguisher available. Check it regularly to make sure it's working properly.
Clearly indicate emergency exits in the event of fire. Provide an evacuation plan so that guests can find their way around easily.
Here are some tips to prevent potential hazards:
Some guests travel with young family members and need to understand if your home is right for them. You can use the Additional Notes section under Listing Details on your Airbnb account to indicate potential hazards or report that your accommodation is not suitable for children and babies.
Your accommodation must comply with specific standards to be considered decent accommodation. It should be well-ventilated and the temperature regulator should be clearly marked and in working order. Make sure your guests know how to safely operate the heating system or fireplace.
Specify a maximum number of occupants for safety purposes. Your local authority may have guidelines in this area.
As a responsible host, it is your responsibility to explain the local rules and culture to your guests. In doing so, you're helping to ensure that everyone has the opportunity to experience something wonderful.
Please note: key boxes may not be installed on street furniture such as pavement barriers, bicycle stands, lighting columns, etc.
If your key box is installed on street equipment, measures may be taken by municipalities and local authorities to remove them.
However, it may be possible to install your key box at home, on your door or on a wall, with the agreement of your neighbors and your co-owners, and we recommend that you change the code between stays. Find out more more about self check-in.
If your building has communal areas or shared facilities, inform your guests of the rules to be observed in these areas.
You can add your house rules in the Additional Notes section under Listing Details in your Airbnb account. Guests generally appreciate knowing in advance what you expect of them.
In principle, it is best to inform your neighbors that you are planning to welcome guests. This allows them to inform you of any concerns or questions they may have on the matter. If your neighbors are being inconvenienced by the occasional stay of Airbnb guests, they can submit a complaint.
There are many reasons why guests book with Airbnb, including holidays and celebrations. For everyone's comfort, inform them as early as possible about the impact of noise disturbances on the neighborhood.
If you are concerned about causing a nuisance to your neighbors, there are a number of ways to limit noise:
The French Public Health Code punishes the emission of noise likely to harm the health or tranquillity of neighbors because of its duration, intensity or repetitive nature.
The French authorities clearly define the types of noise pollution that are considered objectionable, and the accommodation owner's responsibility for applying noise pollution regulations. The City of Paris also imposes specific regulations to combat noise.
Inform your guests of the parking regulations in your building and neighborhood. Examples of possible parking regulations:
The first thing to do is check the regulations relating to your lease or building to make sure there are no restrictions on pets. If you allow pets, remember to inform guests where they can be walked and where they can dispose of waste. Be prepared with a plan B, such as the number of a nearby kennel, in case your guest's pet disturbs the neighbors.
Always respect the privacy of your guests. Our regulations on monitoring systems make it clear what we expect from hosts, but some jurisdictions have additional laws and regulations that you should be aware of.
If your accommodation is non-smoking, we suggest you remind your guests of this with a few signs. If you do allow smoking, make sure there are ashtrays in the designated areas.
Speak to your insurance agent or company to determine the type of obligations, restrictions and cover required for your particular situation.
AirCover for guests includes Guest Damage Waiver and Guest Liability Insurance, which provides you with public liability insurance and basic cover for specific types of damage. Nevertheless, this does not replace home insurance (for tenants or owners) or appropriate civil liability insurance. You may also need to comply with other insurance requirements.
We strongly encourage all hosts to review and understand the terms and conditions of their insurance policy. Not all insurance plans cover damage to or loss of property caused by a guest renting your accommodation.
Read this article to find out more about AirCover for hosts.
Insurance for furnished holiday accommodation is optional for both tenants and owners. However, we recommend that you review your home insurance with your insurance company to check that you have sufficient cover to welcome guests. Make sure you have adequate public liability and property protection insurance.
For Airbnb Luxe accommodations located in France, LRNL B.V. (a subsidiary registered with the Dutch Chamber of Commerce under number 856018570 [RSIN]) holds a license, number CPI 7501 2023 000 000 382, issued by the French Chamber of Commerce (CCI Paris Île-de-France), allowing it to conduct its property management and tourism activities in France.
LRNL B.V. has taken out a €110,000 financial guarantee for its property management activities and a €110,000 financial guarantee for its property and business operations, both issued by Zurich Insurance PLC, 112 Avenue de Wagram,
75017 PARIS 17, France. LRNL B.V. is also covered by third-party liability insurance issued by Zurich Insurance PLC, 112 Avenue de Wagram, 75017 PARIS 17, France.
Consult our FAQs on hosting guests to find out more about becoming a host on Airbnb.
Please note that Airbnb has no control over the behavior of hosts and accepts no responsibility in this regard. Hosts who fail to meet their responsibilities may be suspended or removed from the Airbnb website. Airbnb is not responsible for the reliability or accuracy of the information contained on the pages of third-party sites accessible via links (including pages containing information on legislation and regulations).
Join your local host club: would you like to meet hosts near you and exchange tips and advice? All you have to do is join the official hosts group for your area.