What changes for tourist rental in 2025

It's official! The law, aimed at strengthening the regulatory mechanisms for furnished tourist accommodation, was published in the Official Journal on November 20, 2024.

Borrowing rates noted on 11/27/2024

The new rules for renting a property

The objective sought in these changes is to encourage property owners to rent their homes for longer to allow the French to find rental for a long term. The law mainly concerns areas where demand is greater than supply.

The owner of the property to be rented must be able to prove that this accommodation is indeed his main residence using his tax notice. The latter must include his name and the address of the furnished accommodation.

A valid DPE

To be rented, the furnished property, located in a tense area and subject to authorization for change of use, must be subject to an energy performance diagnosis (DPE). The property must be classified:

• at least F in 2025;
• E and 2028;
• between A and D, from 2034 for current and future housing.

The lessor has a period of 10 years to comply with the Climate and Resilience law of 2021, meaning that this system is only aimed at mainland France.

Town halls may request a valid DPE and the owner has 2 months to present it.

Furthermore, this indicator is also an element closely scrutinized by buyers before acquiring housing, possibly thanks to a real estate loan.r.

The new tax relief rates

The deduction rates will also change next year. For classified furnished accommodation and guest rooms whose annual rental income does not exceed €77,700, the rate will rise to 50%. As a reminder, it stands at 71% today, within the limit of €188,700 in income.

Concerning unclassified properties with a limit of €15,000 of rental income, the reduction rate will be 30% in 2025. Today, it stands at 50%, for €77,700.

Changes for co-ownerships

And and rental company part of a co-ownership and declaree in town hall as rental of furnished tourist accommodationil must inform his union. In addition, the new regulations issued by the latter may or may not prohibit furnished tourist accommodation.

For a co-ownership which already has regulations, a majority vote is required to include the ban or not on the rental of these accommodations.

Municipalities more equipped with tourist rentals

Town halls will have the possibility of setting up quotas authorizations locations tourism to better regulate them.

In addition, concerning main residences rented to tourists, municipalities will be able to limit the duration of occupancy to 90 days per year (compared to 120 days currently).

Two new administrative fines will also appear:

• €10,000 maximum in the event of failure to register a furnished tourist accommodation;
• €20,000 maximum in the event of false declaration or use of a false registration number.