France's Le Meur law: what changes in 2026 for short-term rental hosts and managers

The national registration number

This is the most concrete change. Before the Le Meur law, only some municipalities required a declaration with a registration number. The French Tourism Code (article L324-1-1, in its version in force since May 20, 2026) now requires a prior declaration through a single national online service.

What to remember:

• every furnished tourist rental is concerned, including a primary residence rented out a few weeks a year;
• supporting documents are required; without them, no number is issued;
• the number has thirteen characters: the municipality's INSEE code, a six-digit identifier and a check key;
• it must appear in every listing, on Airbnb, Booking.com, Vrbo or your own website;
• penalties have been raised: the ministry's official guide mentions a fine of up to €20,000 for a false declaration or use of a false number.

For a property manager, this is an operational matter: make sure every property in the portfolio has its number, that it's shown on every platform and on the documents given to guests.

In Boostinghost, the registration number is entered on the property record. It is then printed on rental agreements and invoices, and included in the tourist tax export.

Primary residence: 120 days, or 90 if the municipality decides

A primary residence, meaning a home occupied at least eight months a year, cannot be rented as a furnished tourist rental for more than 120 days a year. The Le Meur law lets the municipality lower this cap to as little as 90 days. The rules of Paris, Lyon, Marseille, Nice, Bordeaux and Annecy are summarized in short-term rental rules city by city. Check your town hall's decision before setting your calendar: your channel manager should reflect this limit, for example by blocking dates beyond the cap.

Platforms may be required to send the municipality the number of nights rented per listing. Exceeding the limit is therefore easy to spot.

Energy rating: a new energy performance criterion

The energy performance diagnosis (DPE) now enters the rules for furnished tourist rentals:

If one of your properties is rated F or G, plan ahead: works take time, and a refused change of use blocks the business.

Municipalities and co-ownerships: new powers

The law gives local authorities tools to regulate supply:

• quotas of furnished tourist rental authorizations in some municipalities;
• zones reserved for primary residences in the local urban plan, where new furnished tourist rentals can be banned;
• stronger controls thanks to data sent by the platforms.

In a co-ownership, unanimity is no longer needed to ban furnished tourist rentals when the bylaws already contain a clause to that effect: a qualified majority is enough, under the conditions set by the law. New bylaws must also state whether furnished tourist rentals are allowed. Before adding a property in a co-ownership to your portfolio, read the bylaws and the latest general meeting minutes.

Taxation: the end of the micro-BIC advantage

The same period saw a tax tightening. For 2025 income, declared in 2026, the micro-BIC regime applies as follows:

For comparison, 2024 income benefited from 50% up to €77,700 (unclassified) and 71% up to €188,700 (classified). For 2026 income, the tax authorities state a cap raised to €83,600 for classified rentals, with the unclassified cap staying at €15,000. Above the caps, the actual-expenses regime applies.

In practice, classification of the rental (one to five stars, after a visit by an accredited body) becomes an important tax lever again. For an owner above €15,000 in revenue, the actual-expenses regime, with depreciation, often deserves a simulation with an accountant.

The compliance checklist, property by property

1. Declaration and number: does the property have its registration number from the national online service?
2. Listings: does the number appear on every platform and on the direct booking website?
3. Status of the property: primary residence (120 or 90-day cap) or not (possible change of use, compensation depending on the municipality)?
4. Energy rating: which class, and is it compatible with the applicable rules?
5. Co-ownership: do the bylaws allow furnished tourist rentals?
6. Tourist tax: who collects it depending on the channel, and at what rate? See Tourist tax: who collects it on Airbnb, Booking.com and direct bookings?
7. Classification: would classification be worthwhile for tax purposes?
8. Management agreement: for a property manager, does the agreement specify who handles the formalities and who is responsible?

To onboard a new property without forgetting anything on the tool side: Property onboarding checklist for a PMS.

What it changes for a property manager

A property manager isn't the owner, but is on the front line: they publish the listings, receive the guests and track the calendar. Three habits:

• centralize each property's regulatory information (number, status, energy rating, night cap) in the same place as the calendar;
• write into the management agreement who files the declaration, who keeps the documents and who is responsible in an inspection;
• turn down a non-compliant property rather than carry the risk: a fine or a removed listing costs more than a lost contract.