You have been occupying your apartment or house for several years, and a job transfer or a long trip is on the horizon. Rather than leaving the property empty, you are considering renting it out. The process seems straightforward, but the rules governing the rental of a primary residence have evolved significantly, especially since the law of November 19, 2024.
Registration number and national online service: the new obligation of 2026
Since law n° 2024-1039 and its general implementation by May 20, 2026, any rental of furnished tourist accommodation of the primary residence must go through a declaration on a national online service (Declaloc, accessible via service-public.fr). This declaration generates a 13-digit registration number.
This number must appear on every advertisement published, regardless of the site or platform used. No municipality is exempt. The goal is to allow municipalities to automatically verify compliance with the rental day limit and the actual occupation of the property.
Before starting this process, it is useful to fully understand the conditions for renting out your primary residence, as the legal framework differs depending on whether you rent it in whole or in part, for short or long durations.
Seasonal rental day limit: rules that vary from city to city
The national principle remains known: the primary residence cannot be rented as furnished tourist accommodation for more than 120 days per year. The same tenant cannot stay for more than 90 consecutive days in a calendar year.
Since January 1, 2025, municipalities have an additional lever. They can, by deliberation, lower this limit to 90 days per year. Some tourist or high-demand cities already apply this reduction.
Are you considering renting your Parisian or Lyonnaise property during your summer vacation? First, check the deliberation in effect in your municipality. Exceeding the limit exposes you to a fine that can reach several thousand euros.
Why this difference between cities? Municipalities where rental pressure is high seek to limit the withdrawal of housing from the traditional residential stock. The local limit is therefore a regulatory tool, not just a formality.
Proving effective occupation: enhanced controls on the primary residence
To benefit from the primary residence regime (and its more flexible day limit than that of a secondary residence), the property must be occupied at least 8 months per year by the owner or their household. Accepted exceptions are limited to specific reasons: professional obligation, health reasons, force majeure.
Municipalities are strengthening their controls. In case of doubt, they may require:
- The tax notice mentioning the address of the property as the tax residence
- Energy bills showing regular consumption outside rental periods
- The home insurance certificate covering the property as a primary residence
The risk is real. A property incorrectly classified as a primary residence can be reclassified as a secondary residence, which imposes a change of use subject to prior authorization in many municipalities, with financial penalties at stake.
Long-term rental, mobility lease, or furnished tourist rental: which contract to choose
The choice of contract depends on your situation and the duration of your absence.
Classic furnished lease
If you are leaving for a year or more, the one-year furnished lease (or 9 months for a student) offers income stability. The property must meet the list of mandatory furnishings set by decree. The tenant benefits from the law of July 6, 1989.
Mobility lease for a temporary absence
The mobility lease lasts between 1 and 10 months, with no possibility of renewal. It is aimed at tenants in training, internships, temporary professional missions, or transfers. The owner cannot require a security deposit. This contract is well-suited for an absence of a few months, as it allows you to recover your property on a fixed date.
Furnished tourist rental for short stays
This is the Airbnb or Abritel model. The property is rented by the night, week, or month, to passing travelers. The constraints are heavier: declaration at the town hall, registration number, compliance with the day limit, verification of the co-ownership regulations.
Energy performance and co-ownership: two common pitfalls
The latest reforms gradually introduce requirements for energy performance diagnosis (DPE) for furnished tourist rentals. The most energy-consuming properties could be banned from short-term rental in the coming years, following the same model as restrictions already applied to long-term leases.
The co-ownership regulations constitute another point of vigilance. Since November 21, 2024, co-ownership regulations must specify whether furnished tourist rentals are allowed or not. A co-owner who rents short-term without checking this document is exposed to legal action from the co-ownership.
Before publishing your advertisement, re-read the regulations and, in case of doubt, ask the property manager in writing. A registered letter is sufficient to prove your diligence if a dispute arises later.
Tax declaration of rental income from the primary residence
Any income derived from renting your primary residence is taxable, regardless of the duration or amount. The tax regime depends on the type of rental chosen:
- Furnished rental: the income falls under industrial and commercial profits (BIC), with the micro-BIC or real regime depending on the amount
- Unfurnished rental: property income applies, with the micro-property or real regime
- Room in a host’s home: an exemption exists if the rent does not exceed a certain ceiling set annually by the tax administration
The declaration of activity with the commercial court registry is mandatory for furnished rentals, even occasional ones. This formality generates a SIRET number, essential for declaring income in the correct category.
Renting out your primary residence remains accessible, but the regulatory framework has tightened significantly since 2024. The registration number, the modifiable day limits by municipality, and the effective occupation controls form a triptych of constraints to master before publishing any advertisement. Taking the time to verify each obligation avoids tax adjustments and fines that could quickly erase the expected profit from the rental.