Paris Airbnb Rental Rules

Paris, the City of Light, has long been a top destination for travelers from around the globe. Its rich history, iconic landmarks, and vibrant culture make it an irresistible place to visit. With the rise of home-sharing platforms like Airbnb, visitors now have more options than ever to experience Paris like a local. However, hosting on Airbnb in Paris comes with its own set of rules and regulations. Understanding Paris Airbnb rental rules is crucial for anyone looking to rent out their property in this beautiful city.

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Understanding Airbnb Rental Rules in Paris

The popularity of Airbnb has prompted many cities to implement regulations to manage the impact on local communities and housing markets. Paris is no exception, and it has established a comprehensive legal framework governing short-term rentals. These Airbnb rental rules are designed to balance the benefits of tourism with the needs of residents.

Four Scenarios for Tourist Furnished Rentals

1. Renting Your Primary Residence as a Tourist Furnished Rental, Limited to 120 Days per Year

If your property is your primary residence, you can rent it as a tourist furnished rental for up to 120 days per year, after filing an online declaration.

Important: Tourist furnished rentals are strictly prohibited in social housing. Tenants risk lease termination in addition to financial penalties.

What is a primary residence? A primary residence is the property you occupy for at least eight months per year, except for professional obligations, health reasons, or force majeure. It is generally the place where you and your family live and where your personal, professional, and material interests are centered. Fiscal domicile is not the sole criterion, as you must physically reside there for at least eight months and provide material proof of this.

Note: A tourist furnished rental is a fully rented property (“for the exclusive use of the tenant”). Renting a single room within the landlord’s primary residence does not require a prior declaration, except for properties used as guest rooms.

Procedures to Follow:

To rent your primary residence as a tourist furnished rental for up to 120 days per year, you need to:

1. Check Compliance with Private Law Rules:
   • If you are in a condominium, ensure the rental complies with the condominium regulations.
   • If you are a tenant, the landlord must authorize the sublease as a tourist rental.
2. Register Online:
   • Online declaration of tourist furnished rentals.
   • This declaration provides an immediate registration number, which must be included in your rental listings.
3. Pay the Tourist Tax (Taxe de séjour PARIS).

2. Renting a Property That Is Not Your Primary Residence as a Tourist Furnished Rental

Several steps are required to rent a property that is not your primary residence as a tourist furnished rental, from the first day of rental and regardless of the size of the property.

Procedures to Follow:

1. Check Compliance with Private Law Rules:
   • If you are in a condominium, ensure the rental complies with the condominium regulations.
   • If you are a tenant, the landlord must authorize the sublease as a tourist rental.
2. Obtain a Change of Use Authorization with Compensation:
   • Required under articles L.631-7 and following of the Construction and Housing Code and article 3 of the municipal regulations on change of use.
   • Compensation involves converting commercial spaces into housing to offset the loss of residential space. This can be done using the applicant’s property or third-party property offered for this purpose. The goal is to maintain a balance between residential and economic activities.
   • For more information on change of use, visit www.paris.fr.
3. Change the Property’s Designation to Hotel Accommodation:
   • For more details on changing the property’s designation, contact the BASU (Bureau Accueil et Service à Usager) of the City of Paris Urban Planning Department.
4. Register Online:
   • Online declaration of tourist furnished rentals.
   • This declaration provides an immediate registration number, which must be included in your rental listings.
5. Pay the Tourist Tax (Taxe de séjour PARIS).

3. Renting a Commercial or Artisanal Space as a Tourist Furnished Rental

To determine the use of your space (residential or other use, such as office, commercial), check the FAQ section.

If it is a commercial or artisanal space, follow these steps with the City of Paris:

Procedures to Follow:

1. Check Compliance with Private Law Rules:
   • If you are in a condominium, ensure the rental complies with the condominium regulations.
   • If you are a tenant, the landlord must authorize the sublease as a tourist rental.
2. Request Prior Authorization from the Mayor of Paris:
   • Submit through the online urban planning service “Démarches d’urbanisme à Paris“.
   • Alternatively, you can submit your request in paper form by using the appropriate form for a prior declaration or a building permit and sending it to the Urban Planning Department of the City of Paris, Service du Permis de Construire et du Paysage de la Rue – Bureau Accueil et Service de l’Usager (BASU) at 6 Promenade Claude Levi-Strauss, CS 51388, 75639 Paris Cedex 13.
3. Register Online:
   • Online declaration of tourist furnished rentals.
   • This declaration provides an immediate registration number, which must be included in your rental listings.
4. Pay the Tourist Tax (Taxe de séjour PARIS).

4. Renting Another Type of Space (e.g., Office) as a Tourist Furnished Rental

To determine the use of your space (residential or other use, such as office, commercial), check the FAQ section.

If it is another type of space, follow these steps with the City of Paris:

Procedures to Follow:

1. Check Compliance with Private Law Rules:
   • If you are in a condominium, ensure the rental complies with the condominium regulations.
   • If you are a tenant, the landlord must authorize the sublease as a tourist rental.
2. Request Authorization for Change of Use:
   • Submit through the online urban planning service “Démarches d’urbanisme à Paris”.
   • You may also submit your request in paper form by completing the relevant form for a prior declaration or building permit and mailing it to the City of Paris Urban Planning Department, Service du Permis de Construire et du Paysage de la Rue – Bureau Accueil et Service de l’Usager (BASU) at 6 Promenade Claude Levi-Strauss, CS 51388, 75639 Paris Cedex 13.
3. Register Online:
   • Online declaration of tourist furnished rentals.
   • This declaration provides an immediate registration number, which must be included in your rental listings.
   • Note: You must wait for approval of the change of use request before declaring the tourist furnished rental online.
4. Pay the Tourist Tax (Taxe de séjour PARIS).

What Are the Penalties for Non-Compliance with Regulations?

• Renting your primary residence as a tourist furnished rental for more than 120 days per year can result in a fine of up to €10,000 per year of overuse.
• Renting a secondary residence as a tourist furnished rental without change of use authorization can result in a fine of up to €50,000, plus a daily fine of up to €1,000 per square meter until compliance is achieved.
• Renting a commercial or artisanal space as a tourist furnished rental without authorization can result in a fine of up to €25,000.
• Renting another type of space as a tourist furnished rental without urban planning authorization is subject to criminal penalties.
• Failing to register a tourist furnished rental can result in a fine of up to €5,000.
• Criminal penalties, including up to one year of imprisonment and an €80,000 fine

Check out more on Paris’ official website.

Tax Obligations for Paris Airbnb Hosts

Understanding and fulfilling tax obligations is essential for Airbnb hosts in Paris. Here’s a detailed guide to help you navigate your tax responsibilities.

National Taxes

Taxes can be complex and vary based on individual circumstances. It’s advisable to research your specific obligations or consult a tax professional for precise information.

Generally, income earned from hosting on Airbnb is considered taxable and may be subject to various taxes such as income tax, corporate tax, and others. For detailed information, you can contact the tax authority or seek advice from a business lawyer or chartered accountant.

In 2017, the French Tax Administration released guidelines on determining taxable earnings and reporting income from ancillary business activities. The Official Bulletin of Public Finances-Taxes (BOFiP-Taxes) offers comprehensive information on these obligations. Additionally, France provides a summary sheet on tax for furnished property rentals applicable to both individuals and professionals.

DAC7 – EU Data Sharing

The EU Council Directive 2021/514, known as DAC7, requires online platforms like Airbnb to collect and report taxpayer information for certain users earning income on the platform. If you have a property listed within any of the 27 EU Member States or are a resident of an EU Member State, DAC7 applies to you. Residency for DAC7 purposes is determined by your primary address and any other country where you have been issued a tax identification number (TIN).

Automatic Reporting of Hosts’ Income to the French Tax Authorities

Since January 2020, online platforms operating in France, including Airbnb, are legally required to report specific data annually to the French tax authorities. This data includes the host’s identity (name, date of birth, address), activity on the platform (gross income, number of bookings), and payment method information (IBAN in most cases). This reporting applies to both home and experience hosts. 

Tax Categories

Income from the rental of furnished premises must be reported on your annual tax return under the Industrial and Commercial Profit (BIC) category. Depending on whether you are a tenant or an owner, you’ll also need to pay either residential tax or property tax.

Note: Renting a ranked furnished accommodation does not automatically make you a professional host.

VAT

Furnished rentals are generally not subject to VAT unless additional services are provided.

Annual Earnings Statements

Each January, Airbnb sends hosts their annual earnings statement to help them understand their fiscal and social tax obligations. You can view your gross earnings amount on your Airbnb profile at any time.

Micro BIC Declaration of Earnings

Whether or not you are a hospitality expert, you can opt for the Micro BIC scheme if your annual revenue is within a specified limit.

• Unranked Furnished Accommodations: The Micro BIC scheme applies if your income in the previous year did not exceed €70,000 for renting furnished residential premises. You benefit from a 50% flat-rate discount. Complete Declaration No. 2042-C-PRO, entering the total rental income in lines 5ND, 5OD, or 5PD for non-professional hosts, and in lines 5KP to 5MP for professional hosts.
• Ranked Furnished Accommodations or Bed and Breakfasts: The threshold for the Micro BIC scheme is raised to €170,000 if you qualify as a bed and breakfast or ranked tourist furnished accommodation. This scheme reduces your income by a flat rate of 71% if you earn less than €170,000 in rental income per year.

Partial Rentals of Primary Residences

Income from renting part of your primary residence is exempt if:

• The rent is within reasonable limits.
• Rental earnings do not exceed €760 per year.

Professional Bed and Breakfasts

If you run a professional bed and breakfast (“chambre d’hôtes”), you may fall under the para-hotel tax system rather than the furnished accommodation renting category. You can report under other regimes such as BIC, real profits, Micro business, or farm profits. You will also be liable for VAT and the property rental tax of companies. The French government and tax administration can provide further details on land use for professional bed and breakfasts.

Hosts Using Private Real-Estate Companies

Some hosts manage their real-estate assets through private real-estate companies (SCI). Your tax status will depend on the nature of your relationship with the SCI.

Tourist Tax

Since 2015, hospitality platforms including Airbnb have been authorized to collect tourist tax on unclassified tourist accommodations. The rate and collection calendar vary by city or region, and you should check France’s guide to tourist tax for more details.

From January 1, 2019, platforms must collect and remit tourist tax in France. The calculation methods for the applicable rate for “unclassified dwellings” (meublés non classés) have also changed. Airbnb collects the correct amount of tourist tax on your behalf and remits it directly to your city.

Exemptions

Certain guests may be exempt from tourist tax, including:

• Minors
• People staying as part of emergency accommodation or temporary relocation
• Persons renting premises below a threshold set by the municipal council
• Seasonal employees of the city or region
• Guests booking “mobility lease” accommodations in specific cities
• Guests booking stays longer than 365 days

In cities where Airbnb has implemented registration, guests with “mobility lease” accommodations are automatically exempt from tourist tax. Elsewhere, such guests will be charged tourist tax but can request a refund from the City Hall of the municipality where they stayed.

Data Shared with Local Authorities

Platforms collecting tourist tax must provide cities with the following information annually:

• Date of tax collection
• Listing address
• Number of guests
• Number of nights
• Price per night (for non-classified listings)
• Total tax collected
• Registration number, if applicable

Social Security Affiliation

Hosts earning more than €23,000 per year must affiliate with social security. More information and registration are available on the URSSAF website.

Explore Responsible hosting in France – Airbnb Help Centre.‘

Useful links:

• Airbnb – Tax Guide 2024 – France
• What is the tourist tax?
• Tourist tax on tourist accommodation
• How do I declare my income from additional activities such as carpooling, rental of goods or furnished accommodation, etc.?
• How do I declare my income from furnished rental?
• Automatic transmission of host earnings to the French Tax administration
• How to declare your Airbnb income for taxes in 2023?

Neighbors and Community Relations for Airbnb Hosts in Paris

Maintaining positive relations with neighbors is vital for Airbnb hosts in Paris. This involves adhering to noise and nuisance regulations and implementing best practices to ensure a harmonious coexistence.

Noise and Nuisance Regulations

Paris enforces strict noise and nuisance regulations to protect the peace and quiet of residential areas. Hosts must ensure their guests do not cause excessive noise or disturbances, especially during nighttime hours from 10 PM to 7 AM. Violations can lead to complaints from neighbors and potential fines from local authorities. It’s essential for hosts to clearly communicate these rules to guests to avoid any issues.

Best Practices for Maintaining Good Relations

To foster positive relationships with neighbors, Airbnb hosts can take several proactive steps:

1. Clear Communication of House Rules:
   • Clearly outline house rules regarding noise and behavior in your Airbnb listing and welcome guide. Emphasize the importance of respecting neighbors and adhering to quiet hours.
   • Include detailed information on local noise regulations and the consequences of non-compliance.
2. Welcome Guide and Orientation:
   • Provide a comprehensive welcome guide with essential information about the neighborhood, local amenities, and emergency contacts.
   • Conduct a brief orientation with guests upon their arrival to explain house rules, emergency procedures, and local customs.
3. Noise Monitoring Devices:
   • Consider installing noise monitoring devices in your property. These devices can alert you to excessive noise levels, allowing you to address issues promptly before they escalate.
   • Inform guests about the presence of these devices to encourage compliance with noise regulations.
4. Responsive Communication:
   • Be responsive to any concerns or complaints from neighbors. Address issues promptly and communicate with guests to resolve problems.
   • Maintain open lines of communication with neighbors. Provide them with your contact information and encourage them to reach out directly if any issues arise.
5. Guest Screening and Vetting:
   • Screen potential guests by reading reviews from previous hosts to ensure they have a good track record of respecting house rules and neighbors.
   • Consider setting minimum stay requirements to attract more responsible and committed guests.
6. Property Maintenance and Cleanliness:
   • Ensure your property is well-maintained and clean. Regularly inspect the premises for any issues that could cause disturbances or complaints from neighbors.
   • Address any maintenance issues promptly to prevent disruptions to your guests and neighbors.
7. Building Positive Relationships:
   • Introduce yourself to your neighbors and inform them about your hosting activities. Reassure them that you are committed to maintaining a peaceful and respectful environment.
   • Engage with your neighbors and participate in community events to build rapport and demonstrate your commitment to the neighborhood.

By implementing these best practices, Airbnb hosts in Paris can create a positive and respectful environment for their guests while maintaining good relations with their neighbors. This approach not only ensures a harmonious living situation but also enhances the reputation of your hosting business within the community​.

Recent Changes and Updates to Paris Airbnb Regulations

With the upcoming 2024 Olympic and Paralympic Games in Paris, Airbnb and other short-term rental platforms are preparing for tighter regulations. The French government is set to introduce a charter requiring platforms like Airbnb to display notifications on listings with prices significantly higher than similar properties during the Olympics from July 26 to August 11, 2024. This initiative aims to prevent price gouging and protect visitors from exorbitant rates during this peak period​​.

Key Regulatory Changes

1. Price Monitoring and Notifications: Platforms like Airbnb will need to alert renters when listing prices are abnormally high. This measure, part of a broader set of proposals, is designed to ensure fair pricing for tourists during major events such as the Olympics and the Rugby World Cup​.
2. Registration and Compliance: Since October 2017, hosts in Paris must register their properties with the city and display a registration number in their listings. This requirement helps enforce the city’s 120-day annual limit on renting out primary residences. Non-compliance can lead to hefty fines and legal action​​.
3. Secondary Residences and Commercial Properties: Renting out secondary residences or converting residential properties into short-term rentals requires special permissions. Hosts must obtain a change of use authorization and often need to compensate by converting an equivalent commercial space into a residential one. This rule helps preserve residential housing stock for long-term residents​​.
4. Increased Fiscal Controls: The French government is enforcing stricter financial scrutiny on income generated from short-term rentals. Platforms must report hosts’ rental data, including income and booking details, to the French tax authorities annually. This regulation ensures better compliance and tax collection from rental activities​.
5. Night Limits: There is a firm cap of 120 rental nights per year for primary residences. This limit does not apply to individual rooms or secondary homes, provided they meet specific regulatory requirements. Platforms like Airbnb enforce this cap automatically in designated cities​.

Implications for Hosts and the Community

These regulations aim to balance the benefits of short-term rentals with the need to maintain housing availability and affordability for residents. They address concerns about rising property prices and the reduction of available long-term rental housing.

Paris’s stringent approach reflects a broader trend across major cities worldwide, seeking to manage the impact of platforms like Airbnb on local communities and housing markets. As these regulations continue to evolve, staying informed and compliant is crucial for hosts looking to capitalize on the increased demand during major events while supporting sustainable tourism practices

Conclusion

Navigating the rules and regulations for Airbnb rentals in Paris is essential for anyone looking to host in this beautiful city. Paris has implemented a comprehensive framework to balance the benefits of tourism with the needs of its residents, including strict caps on rental days, registration requirements, and specific procedures for different types of properties. Compliance with Paris Airbnb rental rules ensures that hosts can offer unique and local experiences to visitors while supporting sustainable tourism and community well-being. Staying informed and adhering to these guidelines will not only help hosts avoid hefty fines and penalties but also foster positive relationships with neighbors and contribute to the preservation of long-term housing in Paris.