You are leaving for two months this summer and your apartment will remain empty. Instead of leaving the shutters closed, you could generate some income. Renting out your primary residence is perfectly legal, but the regulatory framework has significantly evolved in recent years. Before publishing an ad, it’s best to understand the duration limits, administrative formalities, and tax implications.
National declaration tele-service: what changes since May 2026
Since May 20, 2026, any rental of a furnished tourist accommodation must go through a national declaration tele-service. This requirement applies across the entire territory, including for a primary residence rented for a few weeks during holidays.
Before this date, only certain large cities required specific registration. The new system standardizes the rule: every property offered on a platform like Airbnb or Booking must obtain a registration number through this tele-service and display it in the ad.
In practice, you provide the address of the property, its nature (primary or secondary residence), and your contact details. The number issued allows municipalities to verify compliance with the day limit. To fully understand the rental possibilities of the primary residence, this step should be integrated from the start.
Day limit and the 120-night rule for seasonal rentals
The key figure to remember: 120 days per calendar year, not one more. This is the maximum duration during which you can rent out your entire primary residence as a furnished tourist accommodation. Beyond that, you would need to request a change of use authorization from the town hall, a cumbersome procedure that is rarely granted.
Another limit: the same tenant cannot occupy your property for more than 90 consecutive days within a calendar year. This rule prevents a furnished tourist accommodation from effectively becoming a disguised long-term rental.
Why these limits really matter
Booking platforms now transmit the number of nights to municipalities. If you exceed 120 days, the town hall can issue a formal notice and impose financial penalties. The risk is no longer theoretical.
Are you a tenant and not an owner? Subletting is still possible, but only with written consent from the owner. The lease must allow it, or a separate authorization must be obtained. Without this document, subletting is grounds for lease termination.
Renting a room in your home: the little-known tax exemption
Renting out your primary residence doesn’t necessarily mean leaving it. You can make a furnished room available to a tenant while continuing to live there. This format offers a tax advantage that few owners take advantage of.
Until December 31, 2026, rents received for renting out part of your primary residence can be completely exempt from tax if two conditions are met:
- The rented rooms constitute the tenant’s primary residence (or their temporary residence if they are a seasonal employee or on professional mobility).
- The rent remains within reasonable limits set each year by the tax administration.
This scheme applies to furnished rentals. If you rent a room to a student who makes it their home and the rent complies with the limit, you declare nothing. For an owner repaying a loan, this is a significant net income supplement.
BIC tax regime and rental income declaration
When the exemption does not apply, the rents received for a furnished rental fall under industrial and commercial profits (BIC), and not under property income. The distinction is fundamental as it determines the tax regime.
Two options are available:
- The micro-BIC regime, with a flat-rate deduction on revenues. It automatically applies below a certain annual turnover threshold.
- The real regime, which allows for the deduction of actual expenses (depreciation of furniture, cleaning fees, insurance). More complex to manage, it becomes interesting when expenses are high.
Income from the seasonal rental of your primary residence must be declared each year, even for a few weeks of summer rental. Failing to declare this income exposes you to a tax reassessment.
Activity declaration and additional formalities
In addition to the tourist tele-service, furnished rentals require an activity declaration. You obtain a SIRET number, which does not mean creating a business in the usual sense. It’s an administrative formality that many occasional renters wrongly ignore.
Pre-checks before renting out your property
Before publishing any ad, you must check the co-ownership regulations if you live in a collective building. Since November 2024, the regulations must explicitly mention whether tourist accommodations are allowed. A prohibition in this document renders any seasonal rental illegal, even below 120 days.
The lease also deserves a re-read if you are a tenant. Some contracts exclude any form of subletting. Others allow it under certain conditions. In the absence of a clause, the owner’s written agreement remains mandatory.
Home insurance is the last point to check. Inform your insurer about the rental activity. Some contracts exclude damages caused by a temporary occupant. An extension of coverage or a specific contract for seasonal rental avoids unpleasant surprises in case of a claim.
Renting out your primary residence remains an accessible source of income, provided you follow each step: registration on the tele-service, compliance with the 120-day limit, tax declaration in BIC, and verification of the co-ownership regulations. Forgetting any of these points can turn a good idea into an expensive dispute.