Many buyers want to let their second home when they are not using it. On the Côte d'Azur that is still possible and often worthwhile. But since the “Loi Le Meur” (November 2024) the rules have become considerably stricter. Here is an overview as of November 2026.
1. Registration: no number, no listing
- Every holiday let (meublé de tourisme) must be declared, whether it is a main or second home
- The law provides for a registration number that must appear in every listing – on Airbnb, Booking or your own website. Many municipalities on the Côte d'Azur already require it
- A national online service for registration is being introduced. Until then, you register the property with the mairie. Municipalities can refuse or withdraw numbers if information is missing
2. Municipal rules
- If you let your main residence, the limit is 120 days a year. Municipalities can lower it to 90 days
- In larger towns, a change of use permit (changement d'usage) may be required for second homes, sometimes with conditions
- Municipalities can set quotas or exclude certain districts. Ask before you buy if letting is part of your calculation
3. Copropriété: what do the rules say?
If the règlement de copropriété restricts the building to residential use, the owners can ban holiday lets. Since the Loi Le Meur, this has become easier than before. So read the rules and the minutes of recent meetings (more in The French copropriété explained).
4. Energy rating
Holiday lets are now also subject to energy certificate requirements. From 2034, holiday lets that are not the owner's main residence must reach at least class D. Municipalities can already ask for the DPE today. More in The pre-sale surveys explained.
5. Tax
- Rental income from a French property is taxed in France. Non-residents pay at least 20% income tax, plus social charges (17.2%, or 7.5% if covered by social security in another EU country)
- Under the simplified micro-BIC regime, non-classified holiday lets now get only a 30% allowance on income up to €15,000. For classified properties (meublé de tourisme classé) it is 50% – so classification is often worthwhile
- Under the “régime réel” (LMNP), costs and depreciation can be deducted, but since 2025 the depreciation is added back to the gain when you sell (see Capital gains on sale)
- Add the tourist tax (taxe de séjour, usually collected by the platform) and possibly the CFE
- The income usually has to be declared in your country of residence too. Take tax advice
Our recommendation: professionals for management
Key handover, cleaning, laundry, guest communication, registration, tourist tax: if you don't live locally, it's best to hand the letting over to a conciergerie or management company. We work with partners who specialise in international owners. More on our About page under “After-Sale”, or just ask us.
All information without guarantee, as of November 2026. It is for general guidance only and does not replace legal or tax advice.
