New rules for tourist rentals in 2026: what owners need to know

Since the entry into force of the law of November 19, 2024, applied as of January 1, 2025, the regulations governing tourist rentals have evolved profoundly. In 2026, these measures continue to produce their effects, particularly in tight market areas where controls are being reinforced.

Taxation, mandatory DPE (Energy Performance Certificate), expanded powers for municipalities, increased penalties: owners of furnished tourist accommodations must now deal with a stricter legal framework. Here is the essential information you need to know to remain compliant and secure your business.

What are the new rules applicable in 2026?

1. Less advantageous taxation for furnished tourist accommodations

Since 2025, the micro-BIC tax scheme applicable to furnished tourist rentals has been modified:

• 50% deduction for classified furnished properties and guest rooms
  (cap of €77,700 in annual income)

• 30% deduction for unclassified furnished properties
  (cap of €15,000 in annual income)

These new thresholds significantly reduce the tax advantage for unclassified properties. In 2026, it becomes strategic to study the option of classification or to consider a actual cost regime if expenses are high.

2. The DPE becomes a central criterion

The energy performance certificate (DPE) is gradually becoming mandatory for tourist rentals, particularly in tight market areas.

The planned schedule is as follows:

• From 2025: progressive ban on properties rated G

• 2028: minimum rating F

• 2034-2035: obligation to reach at least rating E, or even D depending on regulatory changes

This measure aims to combat energy-inefficient housing and improve the quality of the rental stock.

A poorly rated property may eventually become unusable for tourist rental.

3. Reinforced powers for municipalities

Municipalities now have greater leverage to regulate seasonal rentals.

Specifically, they can:

• Reduce the maximum rental period for primary residences to 90 days

• Impose quotas on tourist rentals per neighborhood

• Reinforce controls

• Penalize violations more severely

Fines can reach:

• €10,000 for failure to register

• €20,000 for false declaration

• Up to €100,000 in case of illegal change of use

In certain large cities, regulation is becoming particularly strict.

Mandatory procedures in 2026

To remain compliant, owners must:

• Declare their primary residence to the town hall

• Obtain a registration number

• Respect the annual rental limit (often 90 days)

• Verify the energy compliance of the property

• Respect condominium rules

In parallel, some co-ownership associations can now regulate or even ban tourist rentals through their internal regulations.

Increased vigilance is essential.

Tourist rentals in 2026: is the model still profitable?

Despite this regulatory tightening, seasonal rentals remain profitable in certain sectors, especially those with high tourist demand.

However, the model is becoming:

• More regulated

• More technical

• Riskier in case of error

Many owners are now questioning safer alternatives:

• Medium-term furnished rental (3 to 10 months)

• Mobility lease

• Long-term furnished rental management

These options offer:

• Fewer administrative constraints

• Often optimizable taxation

• Lower risk of fines

• Increased rental stability

  
  

How to secure your strategy in 2026?

With the constant evolution of rules, adopting a strategic approach becomes essential:

• Analyze real profitability after tax

• Study the energy compliance of the property

• Verify the applicable local rules

• Evaluate the opportunity of a change of use

• Consider a rental alternative if necessary

A lack of foresight can result in significant financial penalties.

Need support to adapt your strategy?

Do you operate a furnished tourist rental or plan to do so in 2026?

Our team supports you to:

• Verify the regulatory compliance of your property

• Optimize your taxation

• Study more profitable and secure alternatives

• Set up rental management adapted to the new legal framework

Contact us for a personalized analysis and discover the most efficient and compliant strategy for your investment.