Getting furnished tourist accommodation classified (cerfa 11819) — stars, thresholds and tourist tax

The classification of furnished tourist accommodation is proof of quality: it tells the customer its level of comfort and equipment through the number of stars awarded, across 5 categories from 1 to 5 stars. The procedure is OPTIONAL and CHARGEABLE, and it is started by the host with the accredited or approved assessment body of their choice, using form cerfa no. 11819*03. The body visits the property then, within the month following that visit, hands over a visit certificate comprising an inspection report, an inspection grid and a proposed classification decision for the category stated in the report. The host has 15 DAYS from receipt of the certificate to REFUSE the proposal; after that period, absent a refusal, the classification is ACQUIRED. The decision is valid for 5 YEARS. What is at stake is not cosmetic: for 2025 income, the micro-regime threshold is €77,700 for classified furnished accommodation against €15,000 for unclassified, and the flat-rate abatement 50 % against 30 %.

Up to date for 2021 — verified on October 3, 2026Official form11819*03Guide: about 25 min

This content is part of the path: Renting out a furnished holiday let· Step 6 of 10· Next step: Declaring a furnished tourist rental to the municipality

Deadlines

1 month after the visit — the visit certificate: The assessment body visits the property. Within the month following that visit, it hands over a visit certificate comprising the inspection report, the inspection grid and the proposed classification decision for the category stated in the report.
15 days to refuse — otherwise the classification is acquired: The host has 15 days from receipt of the visit certificate to refuse the proposed classification. After that period, absent a refusal, the classification is acquired. Silence therefore amounts to ACCEPTANCE, unlike many other procedures.
5 years — the period of validity: The classification decision is valid for 5 years. Beyond that, the procedure must be repeated to keep the stars and the advantages attached to them.
Micro-regime thresholds for 2025 income: For 2025 turnover, declared in 2026, the micro tax regime threshold is €77,700 for classified furnished accommodation and guest rooms, and €15,000 for UNCLASSIFIED furnished accommodation. A host of classified accommodation who exceeds €77,700 in two consecutive calendar years — 2024 and 2025 — loses the benefit of the micro regime from 1 January 2026.

Documents to prepare

Form cerfa no. 11819*03, application for classification of furnished tourist accommodation
Contact details of the accredited or approved assessment body chosen — the choice is free
Inspection guide setting out the method for assessing the required criteria, to consult before the visit
Visit certificate received: inspection report, inspection grid, proposed classification decision
Date of receipt of the certificate, which starts the 15-day period for refusing
Classification decision, to be displayed visibly in the property and entered in the town hall declaration
For a French rural revitalisation zone: forms cerfa no. 15532 (property tax) and no. 13567 (residence tax), to be sent to the public finances centre

Download the official form (11819*03)

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What this page gives you

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Who this applies to

The owner of furnished tourist accommodation — a second home or otherwise — who wants the comfort level of their property recognised and their tax regime secured
A host whose municipality or inter-municipal body applies a tourist tax: classification avoids having to apply the increased amount, which is imposed on UNCLASSIFIED furnished tourist accommodation
A host under the micro-enterprise tax regime, who obtains an increased flat-rate abatement on the rental income
A host whose property is located in a relevant French rural revitalisation zone, who may apply for exemption from property tax and residence tax
CANNOT apply for star classification: any accommodation outside the eligible list — this classification is specific to furnished tourist accommodation, and is distinct from the Atout France star classification of hotels, campsites, leisure residential parks, tourist residences, holiday villages and collective hostels

Worked example

Example: €28,000 of rental income, and what classification changes from end to end

An owner lets her second home as furnished tourist accommodation and takes in €28,000 of rent over the year. Her property is unclassified. For 2025 income, the micro tax regime threshold for UNCLASSIFIED furnished accommodation was lowered to €15,000: she is well above it, and the flat-rate abatement applicable to that category is now only 30 %. She therefore applies for classification. The procedure is optional and chargeable, and she goes through the accredited or approved assessment body of her choice, using form cerfa no. 11819*03. The body visits the property. Within the following month she receives the visit certificate: an inspection report, an inspection grid, and a proposed classification decision for the category stated in the report — three stars. She then has 15 days to REFUSE that proposal; she does nothing, and the classification is acquired when the period expires. The decision is valid for 5 years. The effects are immediate and cumulative: her micro-regime threshold rises to €77,700, the flat-rate abatement to 50 %, and her municipality can no longer apply to her the increased tourist tax amount reserved for unclassified accommodation. She must now display the classification decision visibly in the property, and may put up a plaque showing the three stars and use the corresponding logo in all her communication material. Her registration number and, where applicable, the date and level of the classification decision will appear in her declaration to the town hall.

How to fill it in, step by step

Check that the procedure is worth starting: it is optional and chargeable, and its benefit is measured on three fronts — the threshold and abatement of the micro regime, the amount of tourist tax, and any exemptions in a rural revitalisation zone.
Freely choose the accredited or approved assessment body with which you will file the application: the choice is yours.
Complete form cerfa no. 11819*03, "Demande de classement d'un meublé de tourisme", issued by the ministry responsible for tourism, and send it to that assessment body.
Consult the inspection guide setting out the method for assessing the required criteria, before the visit: it describes what the assessor will rule on.
Receive the assessment body's visit to the property.
Wait for the visit certificate, handed over within the month following the visit: it comprises the inspection report, the inspection grid and the proposed classification decision for the category stated in the report.
Decide within 15 DAYS of receipt of the certificate: that is the period for REFUSING the proposed classification. After that period, absent a refusal, the classification is acquired.
Display the classification decision visibly in the furnished tourist accommodation: this is an obligation attached to classification.
Use, if you wish, the plaque showing the number of stars awarded and the corresponding logo in all your communication material.
Enter the date and level of the classification decision in your declaration to the town hall, where that information is expected, and make a fresh declaration if any of the information declared ceases to be valid.
For accommodation located in a relevant French rural revitalisation zone, apply for the exemptions to the public finances centre: form cerfa no. 15532 for property tax on built land, form cerfa no. 13567 for residence tax.
Note the deadline: the classification decision is valid for 5 years, and the procedure must be repeated to keep it.

The form, line by line

Accredited or approved assessment body: It receives the application, visits the property and proposes the classification decision. The host chooses it freely.
Visit certificate: Handed over within the month following the visit, it comprises three items: the inspection report, the inspection grid and the proposed classification decision for the category stated in the report.
15-day period: The period for REFUSING the proposal, running from receipt of the visit certificate. Silence amounts to acceptance: after that period, absent a refusal, the classification is acquired.
Classification category: Five categories, from 1 to 5 stars. The category proposed is the one stated in the inspection report.
Display of the decision: Classification takes effect in particular through the obligation to display the classification decision visibly in the furnished tourist accommodation.
Plaque and logo: An option — not an obligation — to display a plaque showing the number of stars awarded and to use the corresponding logo in all communication material.
Cerfa no. 15532 and no. 13567: Applications for exemption from property tax on built land and from residence tax for furnished tourist accommodation located in a French rural revitalisation zone (ZFRR or ZFRR+), to be sent to the public finances centre.

Good to know

Silence amounts to acceptance: once the 15 days following receipt of the visit certificate have passed, absent a refusal, the classification is acquired. That is the opposite of the usual reflex, where administrative silence amounts to refusal.
The classification decision is valid for 5 years — a deadline to diarise, since losing the classification would send the host back to the threshold and abatement of unclassified accommodation.
"Classified" accommodation is that which has been the subject of a classification decision by an approved body, across 5 categories from 1 to 5 stars; absent such a decision it is "unclassified". Classification is an optional step, taken at the host's initiative.
For 2025 income, declared in 2026, the micro tax regime threshold was lowered to €77,700 for classified furnished accommodation and guest rooms, and to €15,000 for unclassified furnished accommodation; taxable profit is computed by applying a flat-rate abatement of 50 % for classified accommodation and guest rooms, against 30 % for unclassified accommodation.
A host of classified accommodation who exceeded the €77,700 threshold in two consecutive calendar years — in 2024 and in 2025 — loses the benefit of the micro tax and micro social regimes from 1 January 2026 and must move to the actual regime.
Classification avoids having to apply the INCREASED tourist tax amount, which is imposed on unclassified furnished tourist accommodation where the municipality or inter-municipal body applies that tax.
The classification of furnished tourist accommodation is distinct from the star classification managed by Atout France, which covers only hotels, campsites, leisure residential parks, tourist residences, holiday villages and collective hostels.
Apart from classification, a host may apply for a label — for example the Tourisme & Handicap label — to signal the specific features of their property to customers.
Turnover generated from 1 January 2026, declared in 2027, is subject, for the purposes of the micro-entrepreneur regime, to NEW thresholds set by the 2026 Finance Act: the amounts above apply to 2025 income and cannot be carried over without checking.

Common mistakes

Believing that classification is obtained from the town hall: the application is made to an accredited or approved assessment body, freely chosen by the host.
Confusing classification with the town hall declaration of furnished tourist accommodation: they are two separate steps, the second compulsory and the first optional.
Waiting for a written confirmation after the visit certificate: classification is acquired by the mere expiry of the 15-day period without refusal.
Believing the 15 days are for ACCEPTING: that period is the one for REFUSING the proposed classification.
Forgetting to display the classification decision visibly in the property: this is an obligation attached to classification.
Letting the decision expire: it is valid for only 5 years, and its lapse returns the property to the unclassified category, with the €15,000 threshold and the 30 % abatement for 2025 income.
Starting the procedure without measuring its cost: it is chargeable, and its value is judged against turnover and the applicable tourist tax.
Applying for Atout France star classification for furnished tourist accommodation: that classification covers only hotels, campsites, leisure residential parks, tourist residences, holiday villages and collective hostels.
Omitting to enter the date and level of the classification decision in the town hall declaration, and to make a fresh declaration when declared information ceases to be valid.
Carrying the 2025 income thresholds over to 2026 income: turnover generated from 1 January 2026 falls under new thresholds set by the 2026 Finance Act.

Frequently asked questions

Is classification compulsory?

No. Classification of furnished tourist accommodation is an optional step, taken at the host's initiative, and it is chargeable. Accommodation that has not been the subject of a classification decision by an approved body is "unclassified".

Where should the application be sent?

To the accredited or approved assessment body of your choice, using form cerfa no. 11819*03, "Demande de classement d'un meublé de tourisme", issued by the ministry responsible for tourism.

How does the procedure work?

The assessment body visits the property. Within the month following that visit, it hands over a visit certificate comprising the inspection report, the inspection grid and the proposed classification decision for the category stated in the report. The host then has 15 days from receipt of that certificate to refuse the proposal; after that period, absent a refusal, the classification is acquired.

How long does classification last?

The classification decision is valid for 5 years.

What tax advantages does classification bring?

Three, subject to conditions. Where the municipality or inter-municipal body applies a tourist tax, it avoids having to apply the increased amount imposed on unclassified furnished tourist accommodation. It opens an increased flat-rate abatement on rental income where the host is under the micro-enterprise tax regime. And, where the property is located in a relevant French rural revitalisation zone, it opens exemption from property tax and residence tax, to be applied for using forms cerfa no. 15532 and no. 13567 sent to the public finances centre.

In practice, what does classification change on the thresholds?

For 2025 income, declared in 2026, the micro tax regime threshold is €77,700 for classified furnished accommodation and guest rooms, against €15,000 for unclassified accommodation; the flat-rate abatement is 50 % for classified accommodation and guest rooms, against 30 % for unclassified. Turnover generated from 1 January 2026 will fall under new thresholds set by the 2026 Finance Act.

What obligations does classification create?

Classification takes effect in particular through the obligation to display the classification decision visibly in the furnished tourist accommodation. It also opens the option of displaying a plaque showing the number of stars awarded and of using the corresponding logo in all communication material.

Is it the same classification as for hotels and campsites?

No. Atout France manages the star classification of hotels, campsites, leisure residential parks, tourist residences, holiday villages and collective hostels; outside that list, other types of tourist accommodation cannot apply for that star classification. The classification of furnished tourist accommodation follows its own procedure, conducted by an accredited or approved assessment body on form cerfa no. 11819*03.

Go further

Understand this form: the related course

Investing in furnished letting

Related forms

Official sources

Read in French

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.