Parliament gave its final green light on Thursday to a law aimed at better regulating the market for furnished tourist accommodation such as Airbnb.
In the works since April 2023, this text was the subject of a compromise between the National Assembly and the Senate at the end of October.
It notably reforms the taxation applicable to these rentals, until now more favorable than that weighing on traditional housing.
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Parliament gave its final green light on Thursday to a law aimed at better regulating the market for furnished tourist accommodation such as Airbnb. This text of parliamentary origin, in the works since April 2023, was the subject of a compromise at the end of October between the National Assembly and the Senate. A version of the text common to both chambers was therefore largely approved on Thursday by the deputies, with only the far right opposing it. It had already been unanimously approved by the senators on Tuesday.
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The text gives all municipalities a “toolbox” to regulate the phenomenon. Until now, only those with more than 200,000 inhabitants, located in “tense area”, could act. If they deem it necessary, mayors will be able to cap the number of days in the year where an individual can rent their main residence on a platform at 90 (instead of the current 120).
All municipalities will also be able to set up quotas for furnished tourist accommodation. And those located in a “tense zone”, or comprising more than 20% of secondary residences, will be able to designate, in their local urban planning plan (PLU), zones reserved for the construction of main residences.
What changes
To control the phenomenon, the law reforms in particular the taxation applicable to these rentals, until now more favorable than that weighing on traditional housing. For unclassified furnished tourist accommodation, namely those which have not requested a label, from one to five stars, the tax reduction will drop from 50% to 30%, thus aligning with bare rental, with a ceiling at 15,000 euros. As for classified furnished accommodation and guest rooms, they will benefit from a reduction reduced from 71% to 50%, and a ceiling lowered to 77,700 euros.
Energy performance rules will also be standardized to avoid “leak” from poorly insulated housing to short-term rentals. The text also plans to generalize the registration number for all furnished accommodation. The lessor must also inform his co-ownership trustee, who may decide in his regulations whether or not to prohibit the rental of furnished tourist accommodation. Finally, the creation of new furnished tourist rental accommodation will now be subject to authorization for change of use in all municipalities.
Airbnb does not anticipate “no impact” on its activities
“In the midst of the housing crisis and faced with the explosive increase in the number of furnished tourist accommodations, from 300,000 to 1.2 million in eight years, this text was necessary not to prohibit, but to regulate,” exposed PS deputy Inaki Echaniz, one of the co-authors of the law, with elected Macronist Annaïg Le Meur. “Restoring the primary function of housing is our only leitmotif”, said the latter.
The new law was welcomed by hotelier representatives, who considered it “balanced”, as well as by the federations representing tourism (CAT and ADN Tourisme). Conversely, Airbnb, of which France is the second largest market – the platform hosts rental offers in more than 29,000 municipalities in the country – regretted on Thursday “new fiscal and administrative constraints”, while asserting that they would not have “no notable impact” on its activities in France.
