Tax and Administrative Obligations for Renting Your Property in France
Are you renting out your property in the South of France via Q Home? Then it is important that you are well informed about the fiscal and administrative obligations involved. Below, we list the most important matters for you. Please note: this information is indicative. Every personal situation is unique, so we advise you to always consult a specialized tax advisor. At the bottom of this page, you will find some reliable contacts.
Tourist Tax (taxe de séjour)
For every rental period, tourist tax is due to the French government. In most cases, Q Home collects this tax in advance on behalf of the municipality and then remits it. This is specified on the guest’s rental agreement. Only in exceptional cases — when explicitly agreed with Q Home — is this tax collected on-site by the manager.
Please note: the amount and rules can vary per municipality and are adjusted annually. If you or the on-site manager collect the tourist tax, please inform us of any changes in a timely manner so that this is not a surprise for the tenants. A classified property can lead to a lower rate for the tourist tax in many municipalities.
SIRET Number Required for Rental
If you regularly rent out your property in France (i.e., structurally, even via a platform or rental organization), you are legally required to apply for a SIRET number. This is the French registration and identification number for commercial activities. Without this number, you cannot file a return with the French tax authorities.
You can obtain the SIRET number via the online platform of INPI or with the support of an advisor who is accustomed to working with foreign owners (see contacts at the bottom).
https://formalites.entreprises.gouv.fr/
Declaration of Your Rental Income
The French tax authorities consider income from the rental of furnished properties as commercial income (BIC: Bénéfices Industriels et Commerciaux). You are therefore required to declare this income annually in France — even if you are not a tax resident of France.
The declaration is made via form 2042 NR and must be submitted before June 1 in the year following the rental. Depending on your situation, you can choose from:
**Micro-BIC regime**: flat-rate deduction of 50% of the costs, simpler but limited in applicability (max. €77,700 income per year). This regime is suitable for most vacation rental owners with furnished properties.
**Real regime (régime réel)**: you specify all actual costs (management, maintenance, depreciations, etc.) and deduct them from the income. This is mandatory for higher incomes or if you opt for detailed deductions.
Please note: For non-EU residents (such as post-Brexit UK owners), higher social contributions apply (17.2% instead of 7.5%) on rental income, which can increase the tax burden. Double taxation treaties (e.g., with the Netherlands or Belgium) can help prevent double taxation, but rental income is primarily taxed in France.
Classification of Your Vacation Property (1 to 5 Stars)
Are you considering having your property officially classified as ‘meublé de tourisme’? This offers several benefits, such as more trust from tenants, a more favorable rate for the tourist tax in many municipalities, and possible reductions on other taxes (such as CFE). The classification does not provide a direct increase in the flat-rate deduction in the micro-BIC regime, but it contributes to a professional appearance and can improve rentability.
The classification is carried out by an accredited inspector, who assesses your property based on an official checklist (surface area, amenities, comfort, services…). Upon a positive result, you receive an official certificate that is valid for 5 years.
Important: As soon as you have the classification certificate, we would appreciate receiving it from you for correct processing in our administration. A lower number of stars means a lower tourist tax for the tenants, so it can be beneficial for the rental.
Applications can be made (for a fee) via:
* The official platform: Accueil | Atout France
* Or via an accredited agency such as Organisme de classement des hébergements touristiques | In Auris, which assists you every step of the way.
Requirement for an Energy Performance Certificate (DPE) in Vacation Rentals in France
Is a DPE required for vacation 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 longer than 4 consecutive months.
– The property does not serve as the tenant’s primary residence.
– The property is not systematically offered to tourists throughout the year (structural commercial rental).
This is the official line according to French law (Code de la construction et de l’habitation, articles L126-26 and R126-15).
However, this is not entirely black and white, and there are exceptions.
Some municipalities or tax authorities interpret the rules more strictly, especially in busy tourist areas. They view ongoing seasonal rentals as a form of ‘quasi-commercial exploitation’. In case of doubt, we recommend checking with your municipality.
For classification as ‘meublé de tourisme’ (for tax benefits or star qualification), a DPE is often requested as part of the file — even if it is not legally required.
What does this mean concretely for Q Home owners?
Not required by law, as long as it concerns pure vacation rentals (and no more than 4 months per tenant, no primary residence, etc.).
However, strongly recommended if:
– the property is available for rent year-round via Q Home (structural tourist rental),
– or if you want an official classification (1 to 5 stars),
– or if the municipality imposes this upon registration as meublé de tourisme.
No VAT (TVA) on Rentals via Q Home – Watch Out for Parahotellerie!
Q Home does not fall under the parahotellerie regime and is not a hotel or e-platform. We only provide rental mediation and do not supply hotel services ourselves. Therefore, no French VAT is due on the rental proceeds of your property. Q Home, of course, pays Dutch VAT on the commission it receives on the rental.
Please note: as the owner, you are responsible for avoiding falling under VAT liability. According to French legislation, VAT liability (10%) arises if you, via your manager or yourself, offer more than three of the following hotel services:
1. Breakfast service (le petit-déjeuner)
2. Daily or interim cleaning during the stay
3. Daily or interim linen change during the stay
4. Personal reception at the beginning of the stay
If you offer only one or two of these services, there is no VAT obligation.
No DAC7 Obligation for Q Home
There is often confusion about the European DAC7 directive, which requires platforms to report users’ income to the tax authorities. Q Home does not fall under this regulation because we are not a digital sales platform, but a classic travel organization that mediates between tenant and owner.
Other Relevant Taxes
– Taxe Foncière: Annual property tax on land and buildings, payable in October.
– Taxe d’Habitation: For second homes, payable in November; possible exemption if you pay CFE.
– Cotisation Foncière des Entreprises (CFE): Annual business tax for rental activities (€100–€1,500), with possible exemptions for low turnover. Many owners pay too much and can claim refunds.
– Wealth Tax (IFI): If the value of your French real estate > €1.3 million, with progressive rates up to 1.5%.
– Capital Gains Tax: 19% + 17.2% social contributions (total 36.2%), with deductions based on ownership duration; fully exempt after 22/30 years.
Tax Advisors with Expertise
Because fiscal obligations in France are complex — and moreover, change regularly — we recommend that you seek assistance from an experienced specialist. Below are some parties with whom we have good experiences and who can assist you in Dutch:
– RFN – in France
Fiscal and legal advice for Belgian and Dutch individuals with French activities. Website: rfn.fr
– PTI Returns – International Property Tax Specialists
Specialized in French tax returns for non-residents, including rental income, wealth tax, CFE, and more. They help with online filing, applying tax treaties, and contact with French authorities. Website: https:/ptireturns.com/
Disclaimer
The information above has been compiled with care and is based on the currently applicable French regulations (October 2025). However, Q Home cannot provide fiscal or legal advice. Every owner is responsible for their own declaration obligations and fiscal choices. Therefore, always consult an expert to assess your personal situation.