Change-of-use authorisation — the forgotten step before letting furnished tourist accommodation
In most large municipalities, letting a dwelling as furnished tourist accommodation requires a DECLARATION WITH REGISTRATION, which is made up of TWO separate steps: first applying to the town hall for AUTHORISATION TO CHANGE THE USE of the premises — from dwelling to tourist accommodation —, then registering the property. To obtain the authorisation, where the property is in mainland France, the energy performance certificate must be produced, and it must show a rating from A to E. Depending on the municipality, the authorisation granted is permanent, permanent subject to COMPENSATION — which requires converting one or more other premises into housing —, or temporary for less than 5 years and not automatically renewable. The cost of forgetting is of a different order from that of the declaration: failing to apply for the change-of-use authorisation is punishable by a FINE OF UP TO €100,000, and restoration of the dwelling to its original state as well as a penalty payment of €1,000 per day and per square metre may be ordered.
Up to date for 2026 — verified on September 12, 2026Official procedure, no printed formGuide: about 30 min
Deadlines
- Before letting — the order of the two steps
- A declaration with registration is made up of two steps: applying for change-of-use authorisation, THEN registering the furnished tourist accommodation. Registration does not dispense with the authorisation, and the authorisation does not dispense with registration.
- Less than 5 years — temporary authorisation
- Depending on the municipality, the authorisation may be temporary, for less than 5 years. It is NOT automatically renewable: the deadline must be diarised.
- 90 consecutive days — the limit per client
- Furnished tourist accommodation supposes that the client uses it as a second home, stays there for a short period — by the day, the week or the month — and that a single client does not total more than 90 consecutive days of letting per calendar year.
- 2034 — the announced tightening of the energy rating
- From 2034, the energy performance certificate will have to show a rating from A to D in mainland France, and from A to E in the overseas departments. In addition, the municipality will be able to require the certificate for furnished tourist accommodation ALREADY in existence.
Documents to prepare
- The town hall's answer on which step applies: simple declaration, or declaration with registration
- Energy performance certificate for the dwelling, rated A to E in mainland France (A to D from 2034)
- Application for change-of-use authorisation sent to the town hall
- Where applicable, identification of the premises to be converted into housing by way of compensation
- Co-ownership rules, and the date they were drawn up (before or from 21 November 2024)
- Where applicable, minutes of the general meeting on banning furnished tourist accommodation
- Written reason for refusal, which the municipality must state
- Expiry date of a temporary authorisation, to be diarised — it is not automatically renewable
No form is attached to this procedure: the link leads to the official page that describes it.
What this page gives you
The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.
Who this applies to
- An owner wishing to let a dwelling as furnished tourist accommodation in a municipality that has introduced change-of-use authorisation — that is, most large municipalities
- An owner whose property is in mainland France, who must produce an energy performance certificate rated A to E to obtain the authorisation
- An owner in a co-owned building, whose rights depend on the date of the co-ownership rules: since 21 November 2024, those rules STATE whether furnished tourist accommodation is allowed; before that date, a clause restricting the building to strictly residential use prohibits any professional activity, and therefore furnished tourist letting
- The owner of a unit in a building whose rules prohibit any commercial activity in units not specifically intended for commercial use: the co-owners in general meeting may vote to ban furnished tourist accommodation
- NOT covered: a municipality requiring only a simple declaration — the town hall must be asked which step applies
Worked example
Example: a studio in a large city, a compensation requirement, and a fine narrowly avoided
An owner wants to let as furnished tourist accommodation a studio he owns in a large city, as a second home. He first asks his town hall, as he must, and learns that his municipality requires a declaration WITH REGISTRATION: two steps, not one. He must therefore start by applying for change-of-use authorisation — the move from dwelling to tourist accommodation. The studio being in mainland France, he produces the energy performance certificate, which shows a D rating: the rating must be between A and E, so the condition is met. He notes in passing that from 2034 the required rating will tighten to A to D in mainland France, and that the municipality will then be able to require the certificate for properties ALREADY in existence — his D rating would still pass, narrowly. The town hall grants him a permanent authorisation SUBJECT TO COMPENSATION: he will have to convert one or more other premises into housing, for example a shop or a set of offices. That authorisation is attached not to him but TO THE PROPERTY: it will not end the day he ceases his activity, unlike a simple permanent authorisation. He also checks his co-ownership rules: drawn up in 2019, and therefore before 21 November 2024, they contain no clause restricting the building to strictly residential use — failing which any professional activity, including furnished tourist letting, would have been prohibited. He then moves on to the second step, registration with his town hall. Had he skipped the first in the belief that registration was enough, he would have exposed himself to a fine of up to €100,000, to restoration of the dwelling to its original state and to a penalty payment of €1,000 per day and per square metre — whereas failing to make the declaration alone carries a civil fine of up to €5,000.
How to fill it in, step by step
- Ask your town hall which step applies: in most large municipalities, a declaration WITH REGISTRATION; in the others, a simple declaration.
- If a declaration with registration applies, remember that it is made up of TWO steps, and start with the first: applying to the town hall for change-of-use authorisation for your furnished tourist accommodation.
- Prepare the energy performance certificate if the property is in mainland France: it must show a rating from A to E.
- Anticipate 2034: the certificate will then have to show a rating from A to D in mainland France and from A to E in the overseas departments, and the municipality will be able to require the certificate for furnished tourist accommodation already in existence.
- Identify the type of authorisation your municipality grants: permanent, permanent subject to compensation, or temporary for less than 5 years.
- If the authorisation is subject to compensation, cost the obligation before committing: it requires converting one or more other premises into housing, for example a shop or a set of offices.
- Note who the authorisation is attached to: a simple permanent authorisation is attached to you and ends when you permanently cease your activity; one subject to compensation is attached TO THE PROPERTY and does not end when the applicant ceases.
- If the authorisation is temporary, diarise its expiry: it lasts less than 5 years and is not automatically renewable.
- In case of refusal, insist on the reason: the municipality must tell you why the change-of-use authorisation is refused.
- Check your co-ownership rules: drawn up from 21 November 2024, they state whether furnished tourist accommodation is allowed; drawn up before, a clause restricting the building to strictly residential use prohibits any professional activity, and therefore furnished tourist letting.
- Move on to the second step: registering your furnished tourist accommodation with the online service provided by your town hall.
- Finally check the conditions of the letting itself: the client must use the dwelling as a second home, stay there for a short period — by the day, the week or the month — and a single client may not total more than 90 consecutive days of letting per calendar year.
The form, line by line
- Change-of-use authorisation
- It covers the move from dwelling to tourist accommodation, and is applied for at the town hall. It is the FIRST of the two steps of a declaration with registration.
- Energy performance certificate rating
- In mainland France it must show a rating from A to E to obtain the authorisation. From 2034: A to D in mainland France, A to E in the overseas departments.
- Permanent authorisation
- It is attached to you: it ends when you permanently cease your activity.
- Permanent authorisation subject to compensation
- It requires converting one or more other premises into housing — a shop, a set of offices. It is attached TO THE PROPERTY and does not end when the applicant permanently ceases their activity.
- Temporary authorisation
- For less than 5 years, and not automatically renewable.
- Reason for refusal
- In case of refusal, the municipality must state the reason why the change-of-use authorisation is refused.
- Co-ownership rules
- From 21 November 2024, they state whether furnished tourist accommodation is allowed. Before that date, a clause restricting the building to strictly residential use prohibits any professional activity, and therefore furnished tourist letting.
Good to know
- The two steps do not replace each other: registering the property does not dispense with change-of-use authorisation, and vice versa. The two penalties are indeed distinct.
- The amounts are not of the same order: up to €100,000 of fine for the absence of change-of-use authorisation, against a civil fine of up to €5,000 for the absence of declaration.
- The absence of authorisation does not expose the owner to a fine alone: restoration of the dwelling to its original state and a penalty payment of €1,000 per day and per square metre may be ordered.
- An authorisation subject to compensation is attached to the PROPERTY, not to the applicant: that is what makes it transferable with the asset, where a simple permanent authorisation lapses with the activity of the person who obtained it.
- A temporary authorisation is not automatically renewable: it must be applied for again, with no guarantee that it will be granted.
- The tightening of the energy rating is already on the books: from 2034, a rating from A to D in mainland France, and the ability for the municipality to require a certificate from a property ALREADY in existence — a property compliant today may therefore cease to be so.
- In a co-owned building, the date of the rules changes the position: since 21 November 2024 they expressly state whether furnished tourist accommodation is allowed; before that, the clause restricting the building to strictly residential use decides.
- Where the rules prohibit any commercial activity in units not specifically intended for commercial use, the co-owners in general meeting may vote to ban furnished tourist accommodation.
- A single client may not total more than 90 consecutive days of letting per calendar year: beyond that, the arrangement leaves the furnished tourist accommodation regime.
Common mistakes
- Believing that registering the property is enough: in the municipalities concerned, a declaration with registration is made up of TWO steps, including change-of-use authorisation.
- Not asking the town hall: it is the town hall that says whether the applicable step is a declaration with registration or a simple declaration.
- Filing the application without an energy performance certificate in mainland France, or with a certificate rated F or G: the rating must be between A and E.
- Confusing the two permanent authorisations: the one subject to compensation requires converting other premises into housing, and remains attached to the property after the activity ceases.
- Treating a temporary authorisation as settled: it lasts less than 5 years and is not automatically renewable.
- Accepting a refusal without a reason: the municipality must state why the authorisation is refused.
- Starting without reading the co-ownership rules: a clause restricting the building to strictly residential use, in rules drawn up before 21 November 2024, prohibits furnished tourist letting.
- Overlooking that a general meeting may vote to ban furnished tourist accommodation where the rules prohibit any commercial activity in non-commercial units.
- Underestimating the penalty: up to €100,000 of fine, restoration to the original state and a penalty payment of €1,000 per day and per square metre.
- Letting a single client exceed 90 consecutive days of letting per calendar year.
Frequently asked questions
Is change-of-use authorisation needed to let furnished tourist accommodation?
It depends on the municipality. In most large municipalities, a declaration WITH registration is required, made up of two steps: applying for change-of-use authorisation, then registering the property. In other municipalities, a simple declaration is enough. The town hall must be asked which step applies.
Which document must be produced to obtain the authorisation?
Where the furnished tourist accommodation is in mainland France, the energy performance certificate must be produced, and it must show a rating from A to E.
Which types of authorisation may the municipality grant?
Three. A permanent authorisation, attached to you and ending when you permanently cease your activity. A permanent authorisation subject to compensation, which requires converting one or more other premises into housing — for example a shop or a set of offices — and which is attached to the property, so does not end when the applicant ceases their activity. Or a temporary authorisation, for less than 5 years, not automatically renewable.
What is the exposure for not applying for the authorisation?
Failing to apply for change-of-use authorisation is punishable by a fine of up to €100,000. Restoration of the dwelling to its original state and a penalty payment of €1,000 per day and per square metre may also be ordered. By comparison, failing to make the declaration carries a civil fine of up to €5,000.
May the municipality refuse?
Yes, and in case of refusal it must tell you the reason why the change-of-use authorisation is refused.
Can furnished tourist accommodation be set up in a co-owned building?
It all depends on the date the co-ownership rules were drawn up. From 21 November 2024, the rules state whether furnished tourist accommodation is allowed. Before that date, if the rules contain a clause restricting the building to strictly residential use, any professional activity is prohibited, including furnished tourist letting. Moreover, where the rules prohibit any commercial activity in units not specifically intended for commercial use, the co-owners in general meeting may vote to ban furnished tourist accommodation.
Are the energy certificate rules going to change?
Yes. From 2034, the energy performance certificate will have to show a rating from A to D in mainland France, and from A to E in the overseas departments. In addition, the municipality will be able to require the certificate for furnished tourist accommodation already in existence.
What are the conditions of the letting itself?
The client uses the dwelling as a second home, that is they do not make it their home; they stay there for a short period — letting by the day, the week or the month; and a single client may not total more than 90 consecutive days of letting per calendar year.
Go further
Understand this form: the related course
Official sources
- service-public.gouv.fr — Mettre en location sa résidence secondaire (en faire un meublé de tourisme), fiche F2043 read on 12 September 2026: distinction between a simple declaration and a declaration with registration depending on the municipality, and the composition of the latter in two steps — change-of-use authorisation then registration; obligation to produce an energy performance certificate rated A to E in mainland France to obtain the authorisation, and the announced tightening from 2034 (A to D in mainland France, A to E in the overseas departments, certificate requirable from an existing property); three types of authorisation — permanent attached to the applicant, permanent subject to compensation attached to the property and requiring the conversion of other premises into housing, and temporary for less than 5 years not automatically renewable; the municipality's obligation to state the reason for a refusal; penalty for the absence of authorisation — a fine of up to €100,000, restoration to the original state and a penalty payment of €1,000 per day and per square metre — and the distinct penalty for the absence of declaration, a civil fine of up to €5,000; co-ownership rules depending on whether they were drawn up from 21 November 2024 or before, the strictly-residential-use clause and the general meeting's power to vote a ban; conditions of letting as furnished tourist accommodation, including the limit of 90 consecutive days per calendar year for a single client — September 12, 2026
- entreprendre.service-public.gouv.fr — Taxe de séjour sur les hébergements touristiques (verified 1 January 2026): express distinction between the tourist tax declaration and the compulsory town hall declaration that individuals letting all or part of their own home — guest room or furnished tourist accommodation — must make before the letting starts, with the exception of a property that is their main residence, occupied at least 8 months a year save for professional obligation, health reasons or force majeure — September 12, 2026
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.