May 2025
Disclaimer. This page is intended solely to assist you in understanding the regulations you may need to comply with. The information provided here is not exhaustive and may not reflect the most current legal standards. It is your responsibility to ensure compliance with applicable laws. For further guidance, please contact your local tax authorities or consult with a qualified legal or tax professional.
In application of article L.314-1-1 of Tourism Code, we inform you, on this page, of the registration and prior authorization requirements that may apply to you. More details and applicable regulations on this dedicated FAQ.
DAC7 tax information sharing
The DAC7 directive, also known as Council Directive (EU) 2021/514, introduces new tax transparency requirements for digital platforms operating within the European Union. Under this regulation, platforms such as misterb&b must collect and declare tax information on certain users who receive income through their services.
If you live in France or rent out a property located in France, DAC7 applies to you. In this case, misterb&b is obliged to communicate your tax information to the French tax authorities. This includes data relating to income generated by the platform, as well as other essential financial and identification information.
For more information on misterb&b's DAC7 tax declaration process, please consult this FAQ section. You can also consult this official page on the DGFiP website.
Tax and social security contributions
Please visit our FAQ dedicated to tax and social security contributions. You can also visit these official pages:
- Fiscal Contributions - Comment déclarer mes revenus d’activités annexes (from the DGFiP website)
- Social security contributions - Activités relevant de l’économie collaborative (from the URSSAF website)
Occupancy tax
misterb&b collects the "taxe de séjour" (occupancy tax) directly from the Guests, and remits it to local tax authorities on behalf of each Host. More information on our FAQ about the collection of French occupancy taxes.
Type of rentals
- Guesthouses ("chambres d’hôte"). Guesthouse are rooms in Host's lodging, fully equipped and furnished, and provided along with services included in the price (at minimum, breakfast and clean linens). The Host is necessarily present in the lodging. You must submit a prior notice to your City Hall before starting this business activity (form). If this activity is conducted on a regular basis, you must register to the business register (RCS) and to the CFE of the local Chambre de commerce. The regulation Circulaire du 23 Décembre 2013 lists the main regulations applicable to French guesthouses. More information on this page from the Direction Générale des entreprises website and this one from the French Administration website;
- Private rooms/shared space ("chambres chez l’habitant"). When the tourist rental of a room does not match the definition of "chambre d'hôte" (see above), notably because you do not provide additional ancillary services - the room you rent is a simple private room/shared space. You do not have to submit any prior notice for this operation;
- Meublé de tourisme. "Meublé de tourisme" is an accommodation fully rented to the Guest (in the absence of the Host). Guests cannot rent a "meublé de tourisme" for more than 90 consecutive days. More information on this page of the Direction Générale des entreprises website and this one on the French Administration.
Quality ranking of meublé de tourisme ("classement")
You can apply for the qualitative ranking of your lodging (from 1 to 5 stars) by Atout France. It can help your Guests appreciate its level of comfort. More information on the process to complete on our dedicated dedicated FAQ and on the website of Atout France.
If your "meublé de tourisme" has been granted a quality ranking by Atout France, please specify it in “Edit my listing” from your misterb&b account.
Administrative procedures for "meublés de tourisme"
Your primary residence is the accommodation you live in for 8 months per year minimum. You are only allowed to rent out your entire primary residence (meublé de tourisme) for 120 days - or 90 days, in the cities that voted to lower the limit - per year at maximum. This is no time limitation for the renting of a shared/private room in your primary residence.
At the contrary, secondary residences can only be rented out (either a room or the entire place) after completed the following steps, where relevant:
- Prior notice to the City Hall (article L.324-1-1 Tourism Code). Prior notice form here;
- Prior authorization of changement d’usage (article L.631-7 CCH). Big cities (+200 000 inhabitants) ou medium cities (+50 000) of tensed areas are allowed to implement the prior authorization for change of use. Please contact the planning and zoning office ("service d’urbanisme") of your City Hall, and/or refer to the city regulation ("règlement municipal") implementing the prior authorization for change of use. Some big cities, like Paris, require that the change of use must be compensated (by transforming office/commercial spaces to long-term rental accommodation);
- Prior authorization of changement de destination (article R.123-9, R. 421-14, R. 421-17 CU). Renting out your secondary residence to tourists means it should be placed in the “hébergements touristiques” destination (tourist lodging). A change in "destination" is only possible when granted by the City Hall after applying for authorization. Such application may be completed by simple prior notice or by requesting a planning permission for construction work (where heavy improvements are needed before hosting tourists). Plus d'informations sur Service-Public.fr ou en contactant le service urbanisme de votre Mairie.
More information on prior authorizations for primary residence here and secondary residence here (official pages from the French administration official website).
Registration number
Article 51 of the Loi pour une République numérique allows some French cities to require the registration of all "meublés de tourisme" (either primary or secondary residence) located on their territories.
- The registration number is immediately issued after completing the registration process (either at your City Hall or online, through a dedicated portal);
- Your registration number must be included in your misterb&b listing. You can do it by going to "Legal requirements and taxes" via "Edit my listing".
- More information (including the list of relevant cities) in our FAQ about French registration number.
Sub-renting and home sharing
- Sub-renting. If your lease contract was executed after March 27, 2014, you must obtain the written agreement of the owner before sub-renting your place. Before this date, sub-rental is free unless an explicit provision in your lease contract forbids it or subject it to the prior consent of your owner. More information here on Service Public.fr - click here for a template of authorization request;
- Shared-home. You may determine in your flat/house sharing the frequency of tourist rentals, and/or the potential splitting of earnings;
- Public / low-income housing. In France, sub-renting your entire space in a public housing is forbidden (even to tourists on a short-term basis). Sub-renting a room is strictly regulated. More information Service-Public.fr.
Security standards
In France, every lodging must meet minimum standards of security, accessibility and health. Such standards are set by national or local regulations. Please contact your City Hall to learn more about these regulations.
- Emergency contact. Share with your Guests the national and local emergency contact, including the address and contact of the doctor on duty, pharmacy on duty and the closest hospital;
- First-aid kit. To be installed in a easily accessible place. You can follow the Protection civile de Paris guidelines to help you compose your first-aid kit;
- Decent housing (décret n°2002-120). All lodgings must meet minimum standards of space and comfort.
- Accessibility for the disabled (loi n°2005-102). "Meublés de tourisme" (i) having a capacity of 15 persons, or meublés de tourisme ayant une capacité d’accueil de plus de 15 personnes, (ii) in which improvements works were subject to planning permission, or (iii) subject to "changement de destination" authorization, must meet accessibility requirements for the disabled.
- Fire security (décret n°2011-36). Every lodging must be equipped with a smoke detector. More information on the website of the Ministère de l’Intérieur;
- Swimming pools. Swimming pools must equipped with a security device for drowning prevention. More information on the website of the Ministère de l'Intérieur;
- Home insurance. Please make sure your home insurance cover short-term rentals;
- Emergency exits. Please indicate clearly all emergency exits to your Guest, by providing an evacuation plan of the building.
Disturbance prevention
- Neighborhood nuisance. Please mind neighborhood nuisance and invite your Guest to respect your neighbors (notably convient de ne pas troubler votre voisinage, en demandant à vos Voyageurs d’être respectueux et vigilants (en particulier en matière de nuisances sonores). You can reduce noise disturbance with the following rules: forbidding parties, additional Guests (undeclared during the booking) and/or noises at certain hours, specifying that the lodging is not suitable to host children or pets. More information on Service-Public.fr;
- House rules. You may include house rules in your Listing;
- Public order (décret 2015-1002). A police form must be filled and signed by foreigner Guests upon arrival. Such forms must be kept by the Hosts for 6 months. More information on Service-Public.fr.