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Tax and Administrative Obligations for Renting Out Your Property in France

Are you renting out your home in Southern France via Q Home? Then it’s essential to be well-informed about the tax and administrative responsibilities involved. Below we have outlined the most important points for you. Please note: this information is indicative. Every personal situation is unique, so we strongly recommend consulting a specialized tax advisor. At the bottom of this page, you’ll find some reliable contacts.

Tourist Tax (Taxe de Séjour)

Tourist tax is due to the French government for every rental period. In most cases, Q Home collects this tax in advance on behalf of the municipality and transfers it accordingly. This will be specified in the guest’s rental agreement. Only in exceptional cases — and only if explicitly agreed with Q Home — is this tax collected on-site by the local property manager.

Note: The amount and the regulations vary per municipality and are updated annually. If you or your manager collects the tax locally, please inform us of any changes in good time to avoid surprises for your guests.

SIRET Number Required for Rentals

If you rent out your property in France on a regular basis (i.e., structurally, also via a platform or rental agency), you are legally required to register for a SIRET number. This is the French identification number for commercial activities. Without this number, you cannot declare rental income to the French tax authorities.

You can obtain the SIRET number through the INPI’s online platform or with the help of an advisor who is experienced in working with foreign property owners (see contacts below).
👉 https://formalites.entreprises.gouv.fr/

Declaration of Rental Income

The French tax authority classifies income from furnished rentals as commercial income (BIC: Bénéfices Industriels et Commerciaux). You are therefore obliged to declare this income annually in France — even if you are not a French tax resident.

This is done via form 2042 NR and must be submitted before June 1st of the year following the rental year. Depending on your situation, you can choose between:

  • Micro-BIC regime: a flat-rate deduction for expenses, simpler but with limits.

    • Unclassified home: 30% flat-rate deduction (max. €15,000 income)

    • Classified home: 50% flat-rate deduction (max. €77,000 income)

  • Régime réel (actual expenses): you specify and deduct all actual costs (management, maintenance, depreciation, etc.) from your income.

Classification of Your Holiday Home (1 to 5 stars)

Thinking about officially classifying your property? A classified home (meublé de tourisme) offers several benefits, including:

  • More confidence for renters

  • Often a lower tourist tax rate in many municipalities

  • Significant tax advantage: up to 50% flat-rate expense deduction under the micro-BIC regime (vs. 30% for unclassified homes)

Classification is performed by a certified inspector, who assesses your home based on an official checklist (surface area, facilities, comfort, services…). A positive evaluation results in an official certificate valid for 5 years.

Important: Once you receive your classification certificate, please send it to us for accurate processing in our system. A lower star rating also typically results in lower tourist tax for your guests, which may benefit your rental appeal.

You can apply (for a fee) via:

No VAT (TVA) on Rentals via Q Home – Note on Parahotellerie!

Q Home does not fall under the parahotellerie regime and is not a hotel or digital platform. We strictly provide rental mediation and do not offer hotel-like services. Therefore, no French VAT is due on the rental income from your property. However, Q Home does pay Dutch VAT on the commission it receives from the rental.

Note: As the owner, it is your responsibility to ensure that you do not become liable for VAT. Under French law, you may become VAT-liable (10%) if you offer more than three of the following hotel-like services via yourself or your manager:

  1. Breakfast service (le petit-déjeuner)

  2. Daily or mid-stay cleaning

  3. Daily or mid-stay linen changes

  4. Personal reception at the start of the stay

If only one or two of these services are provided, no VAT obligation applies.

No DAC7 Obligation for Q Home

There is often confusion about the European DAC7 directive, which requires platforms to report user income to tax authorities. Q Home does not fall under this directive, as we are not a digital sales platform but a traditional travel agency that mediates between tenant and owner.

This means that, as the owner, you remain fully responsible for correctly and timely declaring your rental income, as previously mentioned under “declaration of rental income.”

Obligation of an Energy Performance Certificate (DPE) for Holiday Rentals in France

Is a DPE required for holiday rentals in France?

No, a DPE is not legally required for pure seasonal rentals (location saisonnière), provided that:

  • The property is not rented to the same tenant for more than 4 consecutive months,

  • The property is not used as the tenant’s main residence,

  • The property is not offered to tourists year-round on a systematic basis (i.e., not a structurally commercial rental).

This is the official stance according to French law (Code de la construction et de l’habitation, articles L126-26 and R126-15).

However, the reality isn’t entirely black and white, and there are exceptions.

Some municipalities or tax authorities interpret the rules more strictly, especially in popular tourist areas. They may view ongoing seasonal rental activity as a form of “quasi-commercial operation.” In case of doubt, we recommend checking with your local town hall (mairie).

If you apply for a classification as a meublé de tourisme (for tax benefits or star rating), a DPE is often requested as part of the application — even though it is not strictly required by law.

What does this mean concretely for Q Home owners?

A DPE is not required by law as long as it concerns pure holiday rental (not more than 4 months per tenant, not a main residence, etc.).

However, it is strongly recommended if:

  • the property is rented year-round through Q Home (i.e., structurally used for tourist rentals),

  • you are seeking an official classification (1 to 5 stars),

  • or the municipality requires it as part of the registration as a meublé de tourisme.

Experienced Tax Advisors

Because tax obligations in France are complex — and subject to regular change — we recommend working with an experienced specialist. Below are some professionals we have good experiences with, who can assist you in Dutch:

  • RFN – Carefree entrepreneurship in France
    Fiscal and legal advice for Belgian and Dutch individuals with French activities.
    Website: rfn.fr

  • Frank van Eig (Lorgues)
    Tax lawyer, specialized in French-Dutch law
    T: 0033 4 98 10 41 45 | M: 0033 6 75 03 45 23

  • Mr. Albert Mulder – Soldrivium
    Specialist in French tax law and real estate
    E: [email protected]
    W: www.soldrivium.fr

Disclaimer

The information above has been compiled with care and is based on the current French legislation (May 2025). However, Q Home cannot provide tax or legal advice. Each owner remains responsible for fulfilling their tax obligations and making appropriate fiscal choices. Always consult an expert for an assessment of your personal situation.