Holiday Cottage or Furnished Tourist Accommodation

This registration is required if you rent out a furnished property (apartment, house, or studio) to short-stay guests in France. It covers holiday cottages (gîtes), vacation rentals, and furnished tourist accommodations rented by the day, week, or month. For primary residences, rentals are limited to 120 days per calendar year, and since the November 2024 law, communes can lower this cap to as few as 90 days per year.

You must file a declaration with your local town hall (mairie) before listing the property. In certain cities, especially Paris, you may also need authorization to change the dwelling's use from residential to commercial. Classification with Atout France is optional but gives access to tax advantages. You are responsible for collecting the tourist tax (taxe de séjour) and meeting safety standards.

Requirements

  • Town hall declaration: Cerfa form n°14004*04, with mandatory registration number in certain municipalities
  • Rental limitation: Maximum 120 days per year for primary residence in municipalities with registration
  • Change of use authorization: Mandatory in municipalities over 200,000 inhabitants and in certain departments (Hauts-de-Seine, Seine-Saint-Denis, Val-de-Marne)
  • Operating permit and license: If selling alcohol (see Beverage Seller fact sheet)
  • Compliance with ERP standards: If capacity exceeds 15 persons
  • Tourist tax: Collection and payment according to municipal council resolution
  • Police forms: Mandatory for foreign guests, kept for 6 months
  • Optional classification: Request to an accredited evaluation organization, valid for 5 years

Procedure

  • Registration: Declaration of business start (Cerfa n° 11921*04 - POi form), registration with RCS if commercial activity
  • Prior declaration: Cerfa form n°14004*04 at town hall, exempted for primary residence except municipalities with mandatory registration
  • Change of use authorization: Application to the mayor in concerned cities, temporary authorization regime possible
  • Classification request: To an accredited evaluation organization, classification visit and certificate issued within one month, valid for 5 years
  • Gîtes de France label: Optional application via questionnaire to GNIS, registration certificate issued
  • Penalties: €450 fine for non-declaration, €3,750 to €7,500 fine for inaccurate information

Specific Obligations

  • Written contract: Indication of price and descriptive statement of rented premises
  • Invoice: Mandatory if service ≥ €25 including tax
  • Classification display: Visible sign and classification decision displayed inside
  • Declaration on honor: Digital platforms must obtain a declaration attesting compliance with obligations, publish the declaration number in listings
  • Swimming pool: Declaration to town hall before opening, water quality monitoring, mandatory safety device (barrier, cover, shelter, or alarm)
  • Advertising: Compliance with prescriptions regarding advertising signs