Seasonal rental is the business of renting out a property, whether a primary or secondary residence, for a limited period of time, usually from a few days to a few weeks. This activity is becoming increasingly popular, thanks in particular to the rise of online booking platforms like Airbnb.

While seasonal rental can be an attractive source of income, it is also subject to a number of legal and tax rules. It's important to be familiar with them before you start.


Legal considerations

In France, seasonal rentals are governed by the March 24, 2014 law on access to housing and renovated urban planning (ALUR law). Among other things, this law stipulates that the rental of a principal residence may not exceed 120 days per year. For secondary residencesit is possible to rent for an unlimited period, but the rental must be declared to the town hall.

In addition, the ALUR law stipulates that seasonal rentals must comply with certain safety and comfort standards. In particular, the owner must ensure that the property is equipped with electricity and gas in good working order, and that it is covered by home insurance.

Tax considerations

Income from seasonal rentals is subject to income tax. In principle, they are taxed as industrial and commercial profits (BIC). However, it is possible to benefit from a simplified tax regime, the micro-BIC regime, if annual income from seasonal rental does not exceed 72,600 euros.

Under the micro-BIC scheme, income from seasonal rentals is taxed at a flat rate of 23%. Full accounting is not required. All you need to do is declare your gross seasonal rental income on your tax return.

Tips for getting started

Before taking the plunge into seasonal rental, it's important to find out about the legal and tax rules that apply. You can consult the websites of local authorities and online booking platforms for further information.

Here are a few tips to get your vacation rental business off to a good start:

  • Choose a suitable home

The property you wish to rent must be in good condition and comfortable. It must also be located in an attractive tourist area.

  • Give a good description of your home

The description of the property is essential to attracting tenants. It must be complete and precise, and highlight the property's assets.

  • Set attractive prices

Seasonal rental prices vary according to location, time of year and accommodation facilities. It's important to set attractive prices to attract tenants.

  • Make sure you're well covered

It's important to take out home insurance to cover the risks associated with seasonal rentals, such as damage caused by tenants or domestic accidents.


Seasonal rental can be a profitable business, but it is subject to a number of legal and tax rules. It's important to be familiar with them before you start.

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