Put under management
Feb 3, 2026
8 minutes
The possibility of renting out one's main residence in France increasingly attracts homeowners, whether it's to make a profit during an absence, supplement their income, or test a form of seasonal rental without committing to a traditional rental investment. This practice, although common, is neither free nor trivial legally: it relies on a precise definition of the accommodation, strict limits on duration, and enhanced legal regulations, especially in large cities. Understanding what the law actually permits and under what conditions is essential to avoid costly mistakes and to secure any rental of one's main residence, including through platforms like Airbnb.
The legal rental of the primary residence
The concept of primary residence
The qualification of primary residence constitutes the legal basis for any legal rental of the housing. Under French law, a dwelling is considered a primary residence when it is occupied for at least eight months a year by its owner or tenant, except for professional obligations, health reasons, or cases of force majeure. This concept therefore does not rely on a mere declaration of intent: it is based on an actual and verifiable use of the property as a regular place of living, unlike a secondary residence.
This definition has direct consequences on the right to rent. A dwelling that no longer meets this criterion automatically falls into the category of secondary residences, which are much more strictly regulated in terms of seasonal rentals or furnished tourist accommodations, especially in tight areas. Conversely, as long as the property remains the primary place of residence of the owner, the law allows it to be rented occasionally, subject to compliance with applicable specific rules.
In practice, the tax administration and local authorities can rely on concrete indicators to assess this concept: address appearing on the tax notice, consumption of water and electricity, home insurance taken out, or even prior declarations. A manifest inconsistency between the declared use and the actual use of the dwelling exposes the owner to a risk of reclassification as a secondary residence, with significant financial consequences.
The authorized rental duration
The maximum rental duration is the most well-known limit, but also the most misunderstood. When it comes to short-term furnished rentals or seasonal rentals, the primary residence can be rented for up to 120 days per calendar year. This ceiling is set by law and applies regardless of the platform used, the type of rental agreement, or the number of tenants hosted during the year.
This threshold of 120 days is not symbolic: it marks the boundary between a primary occupation and an activity akin to that of a furnished tourist accommodation. Exceeding it, even by a few days, causes the dwelling to lose its status as a primary residence under local regulations. In municipalities that have established control systems, platforms are also required to automatically block listings once the ceiling is reached through the registration number issued by the town hall.
It is important to emphasize that this limitation does not concern long-term rentals. Renting out one's primary residence for several months necessarily implies that the owner is no longer living there during this period, which in principle makes this situation incompatible with the very definition of primary residence. The 120-day rule therefore primarily targets short-term rentals, intended to complement residential use rather than replace it.
The rules according to the type of rental
Short-term furnished rentals
Short-term furnished rentals
A short-term furnished rental is the most common form when it comes to renting out one's primary residence on a temporary basis. It involves providing a furnished accommodation to transient clientele for a few nights or a few weeks, without the tenant establishing residency. This arrangement is legal as long as the property is indeed the landlord's primary residence and the total rental duration does not exceed the allowed annual ceiling.
The furnished nature of the property is not incidental. The law requires sufficient equipment to be present, allowing the tenant to live there immediately under normal conditions. This requirement clearly distinguishes furnished rentals from unfurnished ones and leads to a specific legal and tax regime applicable to tourist accommodations as well as rentals offered through digital platforms.
However, this apparent freedom is heavily regulated in certain municipalities. Cities facing strong real estate pressure have enhanced control powers, including the obligation for prior declaration and the assignment of a registration number. Failing to comply with these formalities can lead to severe penalties, even if the maximum rental duration has not been exceeded.
Regulated long-term rentals
Renting out one's primary residence for a long duration poses a major legal challenge, as it contradicts the very notion of primary residency. Renting out one's home for several months under a lease agreement implies, by definition, that the owner is no longer residing there during this period. In this case, the property can no longer be considered as occupied primarily.
Some particular situations exist, such as a temporary job transfer or an extended absence, but they remain legally sensitive. In the absence of an explicit derogatory framework, long-term rentals transform the property into a secondary residence under the regulations, which results in the application of more restrictive rules, particularly concerning change of use authorization.
This grey area is often a source of errors. Many owners think they can rent their primary residence for several months while maintaining its initial legal status. In reality, this type of rental exposes them to a risk of reclassification, leading to administrative, tax, and sometimes social penalties. A prior analysis of the local context and the nature of the rental agreement is therefore essential.
Renting a room in one’s home
Renting a room within one's primary residence constitutes a special case, generally more flexible from a legal standpoint. The owner continues to occupy the property and clearly retains their status as the primary residence. This arrangement significantly limits the risks of reclassification, as the primary residential use is maintained continuously.
This practice is allowed year-round, without the application of the 120 days ceiling, as long as only a part of the property is rented and the landlord actually resides there. It can take the form of a furnished rental to a student, a guest room, or temporary lodging. The legal framework then depends on the length of the stay and the type of lease agreement concluded.
Beyond the apparent simplicity, certain precautions remain necessary. The rented surface must meet the criteria of decency, an inventory is recommended, and the condominium regulations may contain specific restrictions. From a tax perspective, the income derived from this rental may, under certain conditions, benefit from an income tax exemption.
The administrative obligations to be met
Mandatory Declaration at the Town Hall
Renting out one's main residence is not just a simple contractual relationship. In many municipalities, a declaration at the town hall is mandatory before any rental can take place, especially for seasonal rentals or furnished tourist accommodations. This prior declaration allows local authorities to monitor the evolution of the housing stock.
In large cities, this process leads to the allocation of a registration number, which must be included in any advertisement published on platforms like Airbnb. The absence of a declaration or the omission of this number exposes one to significant fines, regardless of compliance with the 120-day limit.
Since this obligation is local, it is imperative to check the applicable rules in the concerned municipality before renting out, under penalty of purely administrative but financially heavy sanctions.
Local Change of Use
Change of use is a particularly sensitive issue in tense areas. It may be required when a dwelling is transformed into a furnished tourist accommodation. In principle, temporary rental of one's main residence is exempt from this obligation, provided the legal duration is respected.
However, some municipalities impose stricter rules and condition rentals on a written authorization or a specific change of use authorization. Failure to comply with these rules incurs substantial financial penalties.
This often unknown local regulation explains a large part of the disputes related to short-term rental of the main residence.
Applicable Co-Ownership Rules
When the housing is located in a co-ownership building, the co-ownership rules may limit or prohibit certain forms of rental, particularly rentals akin to a hotel activity.
Even if the law allows for the rental of the main residence, these clauses may be enforceable if they aim to preserve the purpose of the building. Non-compliance with the rules exposes one to legal actions and damages.
The taxation related to rental
Rental income to declare
Income from renting out one's primary residence must be declared, including in the case of occasional furnished rentals. They are generally subject to the regime of industrial and commercial profits and must be reported on form 2042.
In some cases, registration with the Sirène directory and obtaining a SIRET number may be necessary, especially when the activity becomes regular. These incomes may also be subject to social contributions depending on their amount.
Renting a room in a host's home may, however, benefit from an exemption, provided strict ceilings are respected.
The applicable tax regime
Two tax regimes may apply. The micro-BIC regime allows for a flat-rate deduction on the rents received, simplifying the declaration. The actual regime allows for the deduction of actual expenses, such as interest on real estate loans, home insurance costs, or certain taxes.
The choice of the tax regime has a direct impact on income tax, housing tax, property tax, and, where applicable, the occupancy tax collected from tenants.
What to remember
Renting out your primary residence in France is legal, but far from unrestricted. This possibility relies on a precise definition of housing, strict duration limits, variable rules depending on the type of rental, and often overlooked administrative obligations. In addition, there is a specific tax system that requires rigor and foresight. When these rules are followed, they allow you to enhance your property value without falling into illegality; when they are ignored, they expose you to severe penalties and costly reclassifications. Therefore, renting out your primary residence should not be seen merely as a one-time opportunity, but as a regulated approach that requires a comprehensive understanding of the legal and tax framework.
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