Skip to content

Declaring a furnished tourist rental to the municipality

Since 20 May 2026, anyone offering a furnished tourist rental must file a declaration subject to registration: the duty has become national, where it previously applied only in municipalities that had resolved to impose it. A thirteen-character number is issued and must appear on every listing. This declaration is not the same as the change-of-use authorisation, which belongs to another code and applies only in certain municipalities.

Up to date for 2026 — verified on September 6, 2026Official form14004*04Guide: about 15 min

This content is part of the path: Renting out a furnished holiday let· Step 7 of 10· Next step: Form 2042-C-PRO — self-employed income

Deadlines

Before letting begins
The registration number must appear on every listing: you must therefore declare before publishing.
Annual cap for a main home
120 days per calendar year, which a municipality may lower to 90 by reasoned resolution. Exceptions: professional obligation, health reasons, force majeure.
Night count on request
The municipality may require the night count to be provided, within one month.

Documents to prepare

  • Address and characteristics of the property
  • Evidence of main-home status, where applicable
  • Form cerfa 14004*04 or the municipality's online service
  • Thirteen-character registration number, once issued
Download the official form (14004*04)

The blank PDF remains downloadable from the official site. For pre-filling, we keep a copy of this public form (Licence Ouverte 2.0, source cited on the produced document).

What you get

  • The official form itself, pre-filled with your entries. Only the boxes that match the fields below are filled in: complete the others on the form before filing it.

Free, no account and no email address.

The generated document is written in French — the language the receiving French authority expects. This page is in English; the document itself is not translated.

Fill in the official form online

Free. The official PDF is filled on the fly: your entries are not recorded in any of our databases and are only used to produce this document. They travel in the request body, never in the page address.

All fields are required unless marked “optional”.

Your details

1 to 3 digits

1 or 2 digits

A digit from 1 to 5

DD/MM/YYYY

14 digits

DD/MM/YYYY

A draft is a file you save wherever you like, just like the document itself: we keep no copy of it and nothing is left in your browser. When signed in, you can also save it to your space to pick it up later — only if you ask.

Official form pre-filled with your data: read every box and check the amounts before filing or paying.

Who this applies to

  • Anyone offering a furnished tourist rental, whether it is their main home or another property.
  • The declarant must state whether the property is their main home, and provide evidence of it.
  • In municipalities that have imposed it, a prior change-of-use authorisation is added — except for the landlord's main home, which is exempt.
  • A landlord who is neither owner-occupier nor a professional is caught in the same way: it is the offer to let that triggers the duty.

Worked example

Example: Claire lets her Lyon flat for 95 nights a year

Claire lets her main home in Lyon during the holidays. She declares the property, obtains a thirteen-character registration number and puts it on her listings. As it is her main home, no change-of-use authorisation is required. The cap does apply, though: 120 days, which her municipality may have lowered to 90 by resolution. At 95 nights she is within the national cap but should check the local resolution. For tax, her property being unclassified, she falls under the micro-BIC regime at €15,000 with a 30% allowance — against €83,600 and 50% if it were classified.

How to fill it in, step by step

  1. First establish whether the property is your main home under the 1989 Act — occupied at least eight months a year: it changes the applicable regime.
  2. File the declaration subject to registration and keep the thirteen-character number issued.
  3. Put that number on all your listings, whatever the platform.
  4. Check whether your municipality has imposed the change-of-use authorisation, and whether it has lowered the annual cap below 120 days.
  5. Then choose your tax regime knowingly: classification raises the micro-BIC threshold from €15,000 to €83,600 and the allowance from 30% to 50%.

The form, line by line

Registration number
Thirteen characters: the municipality's five-digit official geographic code, a six-digit identifier, then a two-character alphanumeric check key.
Main home
Within the meaning of article 2 of the Act of 6 July 1989: a dwelling occupied at least eight months a year. That status is what exempts you from the change-of-use authorisation.
Change of use
Letting a furnished residential unit as a furnished tourist rental CONSTITUTES a change of use. The authorisation is however required only in the municipalities listed by decree that have imposed it by resolution.
Classification
A voluntary step, separate from the declaration to the municipality. It does not condition the right to let, but it radically changes the tax regime.

Good to know

  • « 90 days » means two opposite things, and that is the trap of the subject. In the DEFINITION of a furnished tourist rental it is the maximum length of a consecutive stay for the same tenant. In the CAP for a main home it is the floor to which a municipality may lower the 120-day annual total.
  • The micro-BIC threshold for UNCLASSIFIED properties is not index-linked: it stays at €15,000 while the classified threshold rises to €83,600 for 2026-2028. The gap widens mechanically at each three-yearly revaluation.
  • The additional allowance that classified properties outside high-pressure areas used to enjoy no longer exists.
  • Obtaining the change-of-use authorisation requires an energy performance certificate of class A to E, and A to D from 1 January 2034.

Common mistakes

  • Confusing the declaration to the municipality, under the tourism code, with the change-of-use authorisation, under the construction and housing code: the first is national, the second local.
  • Publishing a listing without the registration number.
  • Relying on the 120-day cap without checking your municipality's resolution, which may have lowered it to 90.
  • Reporting furnished letting income as property income: furnished letting falls under industrial and commercial profits.
  • Relying on the « municipalities over 200,000 inhabitants » test for change of use: it no longer appears in the text in force, replaced by a reference to the high-pressure areas decree.

Frequently asked questions

Is the declaration compulsory everywhere?

Yes, since 20 May 2026. Previously only municipalities that had so resolved required registration; the duty is now national, and the number issued must appear on every listing.

What are the penalties for failing to declare?

The tourism code provides for an administrative fine of up to €10,000 for failure to declare, and €20,000 for a false declaration or use of a false number. Exceeding the day cap carries a civil fine of up to €15,000. ⚠ Note: sheet F2043 on service-public.gouv.fr, though verified on 21 May 2026, still shows a €5,000 fine for failure to declare — a figure that became wrong the day before it was verified. The code itself governs.

Is a change-of-use authorisation also needed?

Only in the municipalities covered by the decree that have imposed it by resolution. The landlord's main home is exempt. Without authorisation where it is required, the fine can reach €100,000, together with a daily penalty until the premises return to residential use.

What is the tax regime?

Micro-BIC. For an UNCLASSIFIED furnished tourist rental: a €15,000 threshold and a 30% allowance. For a CLASSIFIED one: an €83,600 threshold for 2026 to 2028 income and a 50% allowance. Classification is therefore the central tax decision on this subject.

Is there a single national portal?

It is announced for the fourth quarter of 2026. In the meantime the procedure remains municipal — form cerfa 14004*04 or the municipality's own online service. Holders of a number issued by their municipality will have a period to renew it through the national service.

Go further

Compute the related amounts

Understand this form: the related course

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.