What applies everywhere in France

Before looking at local specifics, a few rules now apply to every municipality under the Le Meur law, enacted in November 2024 and rolled out gradually through 2028:

  • Mandatory registration of the property with the local authority, with a registration number that must appear on every listing, including on booking platforms.
  • A national cap of 120 nights per year for a main residence rented as a furnished tourist accommodation, which municipalities can lower to as little as 90 days through a reasoned decision.
  • Micro-BIC taxation: a 30% allowance for an unclassified rental (revenue capped at €15,000), or 50% for a classified rental (cap raised to €83,600 for 2026 income). Beyond that threshold, the standard tax regime becomes mandatory.
  • Increasingly strict energy-rating (DPE) requirements: tourist rental of a G-rated property has been banned since 1 January 2025 (the ban extends to F-rated properties in 2028, then E-rated ones in 2034).
  • A co-ownership's by-laws can now ban furnished tourist rentals outright, with a two-thirds majority vote.

In Paris

Main residence: the City of Paris has lowered the cap to 90 nights per year (versus 120 nationally), effective since 1 January 2025. Every paid night counts, and platforms (Airbnb, Booking…) automatically block the calendar once the threshold is reached.

Secondary residence or a property dedicated to rental: no night cap applies, but a change-of-use authorization is required before any rental activity — usually paired with a compensation requirement (converting an equivalent amount of space into housing, sometimes doubled in central districts).

This is the most heavily penalized breach: fines of up to €100,000 per unit converted without authorization, plus a daily penalty until the property is brought back into compliance. Failing to register exposes an owner to a fine of up to €10,000.

Worth knowing: the Paris tourist tax is generally collected directly by booking platforms at the time of payment.

In Lille and the metropolitan area

Main residence: unlike Paris, Lille has not lowered the cap — it remains at 120 nights per year.

Secondary residence or buy-to-let property: a change-of-use authorization is required in six municipalities of the metropolitan area — Lille (including Hellemmes and Lomme), La Madeleine, Roubaix, Loos, Marcq-en-Barœul and Wasquehal.

Since 1 April 2024, any new change-of-use request to create a furnished tourist rental is subject to mandatory compensation, with no exceptions: the owner must convert an equivalent amount of commercial or office space in the same neighborhood. Certain districts — notably Centre, Vieux-Lille, Wazemmes and Fives — are flagged as areas with a severe shortage of family housing, with stricter criteria.

Registration is done online with the town hall, with a number to display on every listing. Exceeding the cap or failing to register can both result in a civil fine.

This article is provided for general information only and does not replace personalized legal or tax advice. Rules change frequently (the national registration portal, for instance, is still being rolled out). Check the current requirements with your town hall, the ADIL, or a qualified professional before making any decision.

Last updated: October 2026.