Tax and Administrative Obligations When Renting Out Your Property in France
(Updated through December 2025)
If you rent out your property in the South of France through Q Home, or are considering doing so, it is important to be well informed about the French tax and administrative obligations associated with holiday rentals. Below you will find a clear step-by-step overview of what you, as a property owner, must arrange. This helps you avoid surprises and ensures full compliance with French law.
Note: this information is indicative and based on regulations valid as of December 2025. Each situation is unique; for personal advice we recommend contacting a qualified tax specialist.
Step 1. Apply for a SIRET number and register your rental with the local mairie
Every owner who rents out regularly or structurally must apply for a French business identification number (SIRET). This can be done via formalites.entreprises.gouv.fr or through a tax advisor. Without a SIRET number, you cannot complete your tax declarations correctly.
You must also register your rental activity with the mairie (town hall) of the municipality in which the property is located. In most cases, you can register your property as a meublé de tourisme online through Déclaloc or via Service Public. After registration, you will receive a 13-digit registration number by email, post, or directly from the municipality. The exact procedure varies per town.
Step 2. Choose your tax regime: Micro-BIC or Régime Réel
Income from renting out a furnished holiday home is taxable in France. These earnings must be declared annually to the French tax authorities under the category of BIC (Industrial and Commercial Profits).
You can choose between two tax regimes, depending on your annual rental income.
Micro-BIC
This is the simplest regime. For non-classified holiday homes, a 30% fixed allowance applies, with a maximum of €15,000 in annual rental income. If you exceed this threshold, you automatically fall under the régime réel.
For classified meublés de tourisme (1 to 5 stars), more favourable conditions apply: a 50% allowance and a threshold of €77,700. Classification therefore makes the Micro-BIC regime significantly more attractive.
Régime Réel
This regime becomes mandatory if your income exceeds the thresholds mentioned above, but you may also opt into it voluntarily. Under this regime, you can deduct your actual expenses, such as maintenance, depreciation, management fees, and loan interest. This is particularly beneficial for properties with high expenses or recent renovations. A professional bookkeeping system is required.
Step 3. Consider applying for a Meublé de Tourisme classification
An official classification provides both fiscal and commercial advantages: you benefit from the higher Micro-BIC threshold, the 50% tax allowance, and often a lower tourist tax rate. A classification also provides more trust and transparency for guests.
You can apply for classification via Atout France or through an accredited evaluation bureau such as In Auris. Q Home works closely with In Auris; they handle the full process, from application and inspection to submitting the dossier and providing the correct documents for your tax declaration. If you want support, email us at [email protected] and we will connect you directly with the appropriate contact.
Step 4. (Optional) Arrange an energy performance certificate (DPE)
A DPE is not required for typical seasonal rentals of less than four consecutive months per tenant. However, a DPE is required if you rent your home year-round, apply for a tourism classification, or if your municipality specifically requires it.
We recommend arranging the certificate at the start of your rental activity so it is available when needed.
Step 5. Check whether you are subject to VAT (TVA)
Q Home does not fall under the parahôtellerie regime and does not provide hotel-type services. Therefore, no French VAT is due on your rental income. Q Home does, of course, pay Dutch VAT on its commission.
You, as the property owner, are responsible for ensuring that you do not inadvertently become VAT-liable. According to French law, VAT liability (10%) applies when you provide more than three of the following services:
1. Breakfast service
2. Daily or mid-stay cleaning
3. Daily or mid-stay linen changes
4. Personal reception at the start of the stay
Step 6. Other relevant taxes
As a property owner in France, you may encounter the following taxes:
Taxe Foncière – annual property tax, payable in October.
Taxe d’Habitation – applicable to second homes; sometimes waived if you pay CFE.
Cotisation Foncière des Entreprises (CFE) – a business tax on rental activity, usually ranging from €100 to €1,500. Many owners pay too much; reimbursements may be possible.
Impôt sur la Fortune Immobilière (IFI) – wealth tax applicable to real estate assets exceeding €1.3 million.
Impôt sur les Plus-Values Immobilières – capital gains tax upon selling your property: 19% tax plus 17.2% social contributions. Reductions apply the longer you own the property; full exemption applies after 22 years (tax) or 30 years (social contributions).
Step 7. Seek guidance from a tax advisor
French tax regulations change regularly and can be complex, especially for non-residents. We therefore recommend consulting a specialist for choosing between Micro-BIC and Régime Réel, preparing your annual tax declaration, optimising deductible expenses, and questions regarding CFE, IFI or double taxation.
When you require personalised guidance, we are pleased to refer you to two tax advisors with whom we collaborate and who have extensive experience assisting non-resident property owners in France:
PTI Returns – International Property Tax Specialists
Specialised in tax returns for non-residents who rent out a holiday home in France, among other countries.
A dedicated link is available for Q Home owners, which automatically registers that you are coming via Q Home. Through this link, you can also request a free informational call. PTI Returns will then contact you directly if desired:
https://www.ptireturns.com/property-tax-services/french-tax-rental-income/?utm_ref=qhome
RFN – Peace of Mind for Doing Business in France
This firm supports Dutch and Belgian property owners with tax advice related to owning and renting out a (second) home in France.
More information can be found at:
https://www.rfn.fr/nl/diensten/vastgoed-en-belastingen
No DAC7 reporting obligation for Q Home (for now)
There is regular confusion about the European DAC7 directive, which obliges digital platforms to report the income of private landlords to tax authorities. This obligation applies only to platforms that act as intermediaries between landlords and tenants.
Q Home does not fall under this regulation. We are not a digital sales platform; we operate as a traditional travel organisation. Tenants sign the rental contract directly with Q Home, meaning we provide the service ourselves and do not facilitate transactions between third parties. Property owners remain responsible for correctly declaring their rental income.
We are happy to assist you
Q Home supports you in the practical and commercial aspects of renting out your holiday home. For fiscal or legal questions, we strongly recommend consulting a specialist.
[email protected]
+31 (0)10 850 2410
Disclaimer
This information has been compiled with care and is based on French regulations valid in December 2025. Q Home cannot provide fiscal or legal advice. Each property owner remains responsible for their own tax obligations. Always consult a specialist for personalised guidance.