Key Points
Updated June 2026
- In Paris, a furnished vacation rental designated as a primary residence may be rented for only 90 days per year, effective January 1, 2025.
- Any rental listing on Airbnb or any other platform requires prior registration with the city hall: the 13-character number is required on every listing.
- To rent out a property that is not your primary residence, you must obtain a rental permit: this involves a change of use with compensation, which is a lengthy and costly process.
- Fines of up to €100,000 for non-compliant second homes make Paris one of the strictest municipalities in Europe.
- The Le Meur Act (November 2024), known as the “anti-Airbnb” law, also tightened tax regulations, strengthened enforcement, and expanded the powers of homeowners’ associations.
Paris enforces some of the strictest regulations in Europe for furnished tourist rentals. Since January 2025, the rules have become even stricter: a 90-day cap for primary residences, mandatory national registration, harsher penalties, and stricter tax rules. Whether you own a pied-à-terre in the 7th arrondissement, a Haussmann-style apartment in the Marais, or a second home in the heart of Paris, each type of property is subject to a distinct set of rules, with its own specific obligations and risks.
This guide provides an overview of the laws in effect in Paris in 2026 : registration procedures, maximum number of days, authorization for changes in use, taxation, and condominium rules.
To outsource operational and regulatory management, check out our Airbnb concierge service in Paris.
Primary residence or secondary residence: two distinct categories
Two systems, two levels of requirements. The table below summarizes the key points to consider before renting an apartment in Paris.
| Obligation | Primary residence | Second home |
| Rental Cap | 90 days a year (Paris, starting in January 2025) | No limit on the number of nights |
| Declaration / Registration | Required: 13-character number on each listing | Required: 13-character number on each listing |
| Permit to Rent | Not required | Authorization for a Change of Use + Mandatory Compensation |
| Visitor's Tax | To be collected and remitted to the Paris City Hall | To be collected and remitted to the Paris City Hall |
| DPE (Energy Performance Assessment) | Not required for properties already under lease (expiration date: 2034) | Required for all new permit applications |
| Primary fine | Up to €10,000 for exceeding 90 days | A fine of up to 100,000 € without authorization |
How do you register your residence and obtain a registration number in Paris?
Any rental of a furnished tourist accommodation in Paris requires prior registration with the City of Paris. The process is completed online via the dedicated online service on paris.fr (a free, immediate process that issues a unique 13-character registration number). This number must appear on every published listing, regardless of the platform used.
Starting in May 2026, the national Declaloc online service will go into effect and will gradually replace local registrations. Platforms will be required to submit monthly activity data for each listing to this one-stop shop: number of nights rented, address, and registration number. Automatic data cross-checking between platforms will be operational. To understand how our team manages this compliance, see [Airbnb rental management in Paris].
What is the maximum number of rental days in Paris in 2026?
For a primary residence, the limit is 90 days per year as of January 1, 2025. The Paris City Council unanimously approved this reduction (Resolution No. 2024 DLH 398 of December 18–20, 2024), implementing the provision set forth in Article 7 of the Le Meur Act. At the national level, the Tourism Code sets the limit at 120 days: Paris is the first municipality to have passed a resolution to this effect.
Four points to clarify and avoid common mistakes:
- The count applies across all platforms. Airbnb + Booking + Abritel = cumulative total for the calendar year.
- The Airbnb platform automatically locks the calendar when the threshold for registered primary residences is approaching.
- There are legal exceptions (professional obligations, health reasons, force majeure), but they are strictly regulated by the Tourism Code and are subject to judicial review.
- For a second home, there is no limit on the number of overnight stays, but a permit to change the property’s use —with compensation—is required before the property can be rented out. For second homes, see the alternative [ mobility lease] .
How do you get permission to rent out your second home in Paris?
Is your Paris apartment not your primary residence? The rules are different, and the financial implications are significant. To rent out a residential property that is not your primary residence as a furnished tourist rental in Paris, you must obtain authorization for a change of use with compensation: you must convert an area of equivalent value into residential housing within the same arrondissement. This compensation is purchased in the form of “commercial rights” from owners who are carrying out the reverse transaction.
The cost is relatively high. In the central arrondissements, the premium exceeds 1,000 €/m² in several areas. The 1st through 6th arrondissements are nearly at full capacity in terms of available retail space. Before taking any action, check the remaining quota with the DRIHL (Regional and Interdepartmental Directorate for Housing and Accommodation).
The fine, which can reach €100,000 for renting without authorization, is accompanied by a penalty of up to €1,000 per day per square meter until the situation is brought into compliance. Recent case law (Paris Court of Appeal ruling, January 2026) confirms that penalties include the full restitution of rental income received, in addition to the amount of the fine.
Can a condominium association prohibit short-term rentals in Paris?
Since the Le Meur Act (November 2024), a condominium association may prohibit furnished short-term rentals by a two-thirds majority vote of the co-owners, rather than by unanimous consent as required under the ELAN Act. This provision took effect on March 19, 2026, and provides Parisian condominium associations with a new tool for taking action.
Before posting a listing or estimating your property’s rental potential, check your building’s condominium bylaws and the minutes of recent general meetings. A “bourgeoisie” clause or a recent resolution may make renting out the property illegal, even if you otherwise meet all the legal requirements imposed by the City of Paris. The property manager may take legal action regardless of any municipal penalties. To anticipate disturbances and avoid neighborhood conflicts from the moment you begin renting, see our article [Safety and Nuisances in Short-Term Rentals].
What are the tax rules for Airbnb rentals in Paris in 2026?
The Le Meur Act has significantly changed the micro-BIC tax regime applicable to furnished vacation rentals. For 2025 income (2026 tax returns), the new deductions are as follows:
- Unclassified furnished rental properties: 30% tax deduction, with an annual income cap of €15,000 (compared to 50% and €77,700 previously).
- Atout France-classified furnished rental properties: 50% tax deduction, capped at €77,700 (down from 71% previously)
Above these thresholds, the actual taxation regime applies. It allows for the deduction of expenses and depreciation of the property, which—depending on the nature of the rental investment—significantly reduces the tax burden. A certified public accountant specializing in LMNP remains the best person to consult when deciding between the two regimes and estimating the tax impact based on your rental income.Open Up Paris has a strong network of certified public accountants and tax attorneys specializing in LMNP, who can assist you at every stage: renting out the property, optimizing the tax regime, filing tax returns, and resale. You don’t have to search for the right professional—we’ll introduce you to them.
What are the new energy requirements for a furnished vacation rental in Paris?
Is your Parisian property rated G or F? It is subject to a phased ban schedule that applies to all housing units offered for short-term rental:
- Effective January 1, 2025: It is prohibited to rent out G-rated housing units as furnished vacation rentals.
- Effective January 1, 2028: ban on housing units classified as F.
- Effective January 1, 2034: Only housing units rated A through D may be offered for short-term rental.
For any new application for a change-of-use permit (second home), an energy performance certificate (DPE) classifying the property between A and E is now required before the application is submitted. If the DPE is not submitted to city hall upon request, a penalty of €100 per day will be imposed. Owners who are already renting out their properties have until 2034 to comply with the new energy efficiency regulations.
How does Open Up Paris handle regulatory compliance for your property?
Regulations are changing rapidly. Declaloc is being rolled out, condominium associations are holding votes, and fines are being issued. Whether you’re in London, Geneva, or New York: who keeps track of the number of nights, verifies that your listing complies with regulations, coordinates with your lawyer and accountant, and handles the reporting requirements?
Open Up Paris incorporates regulatory monitoring into its management services: tracking the number of days, registering with city hall, liaising with your legal and tax advisors, and providing information on any new regulatory developments applicable to your property. You don’t have to worry about the regulations. You manage your assets.
To learn more: [Airbnb rental management in Paris], [Airbnb revenue optimization], and [safety and disturbances in short-term rentals].
You rent. We make sure every night goes smoothly.
Official sources
- City of Paris: paris.fr: Rules for Tourist Rentals of Furnished Apartments
- Legifrance:Law No. 2024-1039 of November 19, 2024 ( Le Meur Act)
- Government:2025 Practical Guide to Regulations Governing Vacation Rentals (Ministry of Ecology)
- Derhy, Attorney at Law:Paris City Council Resolution No. 2024 DLH 398 of December 18–20, 2024
Frequently Asked Questions About Airbnb Regulations in Paris
90 days per year for a primary residence, effective January 1, 2025. This limit applies across all platforms. Airbnb automatically blocks the calendar as the limit is approached. For a secondary residence, there is no limit on the number of nights, but a change of use permit is required.
Online at paris.fr via the dedicated online service. The process is free and immediately issues a 13-character registration number that must be displayed on all your listings. As of May 2026, the national Declaloc online service will be added to the local registration process. Without a valid registration number, your listing may be suspended, and you may be subject to a fine of up to 5,000 €.
Failure to obtain a registration number: fine of up to 5,000 €. False declaration or concealment: up to 20,000 €. Exceeding the 90-day limit for a primary residence: up to 10,000 € per year of violation. Renting a second home without authorization: a fine of up to 100,000 € plus a penalty of 1,000 € per day per square meter. Case law 2026 adds the requirement to return all rental income received.
You must obtain authorization for a change of use with compensation from the Paris City Hall. The compensation involves acquiring commercial rights, the cost of which exceeds €1,000 per square meter in the central arrondissements. The 1st through 6th arrondissements are nearly at capacity. It is essential to seek legal advice before undertaking any project to rent out a secondary property.
Three major changes since 2025: the 90-day limit for primary residences (down from 120 days previously), the implementation of Declaloc (May 2026), which automatically cross-checks data across platforms, and the reform of the micro-BIC tax regime, which reduces tax deductions (30% for unclassified furnished rentals, 50% for classified ones). The Le Meur Act also gives condominium associations the right to ban short-term rentals with a two-thirds majority vote.
Yes. Since the Le Meur Act (which took effect on March 19, 2026), a condominium owners’ association meeting may vote to ban furnished short-term rentals with a two-thirds majority of the co-owners, as opposed to the unanimous consent required by the ELAN Act. Check the condominium bylaws and the minutes of recent meetings before listing your unit for rent.
Under the micro-BIC tax regime: a 30% deduction (capped at €15,000 in revenue) for unclassified furnished rentals, and a 50% deduction (capped at €77,700) for furnished rentals classified by Atout France. Above these thresholds, the actual income tax regime applies, which is often more advantageous for high-value rental investments due to deductions for expenses and depreciation. The tourist tax is collected by the Airbnb platform and remitted to the city. Consult a certified public accountant to estimate the tax impact based on your revenue and tax regime.
