Seasonal rental regulations change regularly, and the rules vary from one municipality to another. Before opening your 2027 calendar, here are the six points to check, in order. This article does not replace the advice of your town hall or your accountant: it is a list so you don't forget anything.
1. Declaration and registration
A tourist furnished rental must be declared at the town hall. In some municipalities, a registration number is also mandatory and must appear on every listing. The law of 19 November 2024 (the Le Meur law) made registration of tourist furnished rentals general, by 20 May 2026 at the latest: it therefore no longer depends on the municipality's choice. The national online service responsible for collecting declarations is being rolled out; in the meantime, ask your town hall about the procedure to follow.
Open your listing and check that a registration number appears on it. A listing without a number can be removed by the platform, and failing to register exposes you to a fine.
2. Tourist tax
The tourist tax is collected from travellers and then paid over to the local authority. The major platforms often collect it on your behalf, but not for direct bookings : in that case, it's up to you to collect and declare it. Check your municipality's or metropolitan area's website for the rate and the declaration schedule.
3. Taxation of income
Income from a furnished rental is classed as BIC (industrial and commercial profits). Under the micro-BIC regime, the allowance is 50% for a classified furnished property and 30% for a non-classified furnished property let short term, the latter being capped at €15,000 of income. The ceiling for classified furnished properties is €77,700 for 2025 income and €83,600 for 2026 income, according to service-public.gouv.fr. Above that, or if your expenses and depreciation are high, the actual (réel) regime is often more advantageous. Your LMNP or LMP status then follows from your rental income and your other income. Our article on LMNP and LMP details the thresholds. The amounts are revised by the finance acts: confirm them with your accountant.
4. Insurance
Your landlord insurance must cover seasonal rentals. Ask your insurer in writing whether the extension is included, and what it covers: liability towards guests, damage, theft. Without this clarification, compensation may be refused after a claim.
5. Co-ownership and rules
If your property is in a co-ownership building, reread the rules and the latest minutes of the general meetings. A clause specifically targeting short-term rentals can be enforced against you. Around the Pic Saint-Loup, most properties are detached houses and the issue arises less often; in the centre of Montpellier, it arises very often.
6. Tourist furnished rental classification
Classification (from one to five stars) is not mandatory, but it changes the tax allowance under the micro-BIC regime and the way the tourist tax is calculated. If your income exceeds the ceiling for unclassified furnished rentals, it is worth looking at what classification would bring you. An accredited body carries out the visit; ask about the timeframe and the cost before making up your mind.
The checklist
- Town hall: declaration made, registration number shown on the listings.
- Tourist tax: collection by the platforms confirmed, direct bookings handled.
- Taxation: regime chosen, thresholds checked with your accountant.
- Insurance: seasonal extension confirmed in writing.
- Co-ownership: rules and meetings reread.
- Classification: benefit assessed if your income is high.
This article was written in October 2026 and presents general guidelines. The rules change (finance acts, municipal orders): always check with your town hall and your accountant. Serenza is a service provider: we help you not to forget anything, but responsibility for the declarations remains with the owner.
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