The Le Meur Act & Airbnb taxation in Paris : what changes for you in 2026.
Airbnb taxation is changing. Property owners who adapt quickly will come out ahead. The others will struggle.
The Le Meur Act (n°2024-1039 of 19 November 2024) fundamentally reforms the taxation of furnished tourist rentals in France. For Airbnb property owners in Paris and Île-de-France, it brings significant changes — but also real opportunities for those who know how to adapt.
At The Coosy Heavens, we've been supporting Paris property owners since 2023. This guide explains what changes concretely,what you need to do and how to make the most of it.
01. Why this reform was introduced
The reform pursues two distinct objectives.
The first : to simplify and harmonise taxation between furnished tourist rentals and traditional unfurnished lettings, providing greater clarity for all property owners.
The second : to rebalance the Paris rental market.Airbnb-style rentals have contributed to housing market tensions in certain Paris arrondissements — rising rents, shortage of housing for permanent residents.
The law attempts to correct this by giving greater powers to local councils.
Key takeaway : This reform is not a punishment for owners who play by the rules.
clarification of the framework — and for compliant owners, it's actually an opportunity to stand out from undeclared competitors.
02. New tax allowances — the complete breakdown
This is the most impactful change for your Paris Airbnb taxation..
The reform progressively harmonises the rules between furnished and unfurnished lettings, with differentiated allowances based on your property's classification.
| Property type | Tax allowance | Revenue ceiling | Scheme |
|---|---|---|---|
| Classified furnished ★ | 50% | €77,000 / year | Micro-BIC |
| Unclassified furnished | 30% | €15,000 / year | Micro-BIC |
| Unclassified furnished | Real costs deducted | All revenue | Free option |
This changes everything for Paris property owners. An unclassified furnished property loses a significant tax advantage (30% instead of 71% before the reform). meublés classés however, retain a competitive 50% allowance.
Get your property classified now if you haven't already. The furnished tourist classification (1 to 5 stars) is accessible via Atout France — a quick and inexpensive process. In Paris, it has become essential for optimising your tax position.
Le The simplified actual costs scheme remains available for all profiles.
If your real costs (works, furniture, concierge fees) exceed the flat-rate allowance, this scheme may prove more advantageous.
Consult an accountant specialising in furnished lettings.
03. National register of furnished tourist properties
The reform creates a centralised national register of all furnished tourist properties in France.
Every owner will need to declare their property and obtain a registration number — mandatory for publishing on Airbnb, Booking and all platforms.
- Cleaner competition — undeclared owners will progressively be excluded from platforms. Your property will gain visibility in a better-regulated market.
- Enhanced credibility — a registration number visible on your listing reassures guests and reinforces your legitimacy.
- Public data — the register will allow local councils to better manage rental supply in their area.
In Paris, registration has been mandatory since 2017 for primary residences (number to be displayed on all listings).The reform extends this obligation across the entire country and strengthens enforcement.
04. EPC ratings & energy inefficiency — Paris deadlines
The reform accelerates the regulation of poorly-rated Paris short-term furnished rental sector..
The deadlines are progressive :
- Since 2024 — Prohibition on renting properties G as furnished tourist accommodation
- By 2028 Properties rated F must be renovated to remain on the market
- D’ici 2034 Properties rated E will be affected in turn
⚠️ Attention Paris property owners : Many Haussmann-era apartments have poor EPC ratings due to their age. Check your property's energy rating now — partial renovation (loft insulation, window replacement) may be enough to move from an F to a D.
The good news : renovating your property mechanically increases its rental value.A renovated Paris apartment can justify rates 15 to 20% higher on Airbnb — guests are increasingly sensitive to environmental criteria.
05. Strengthened powers for Paris local councils
This is perhaps the most sensitive point for Paris property owners. The law gives local councils new tools to regulate tourist rentals :
- Quotas on furnished tourist properties — limiting the number of listings per zone or per building
- Reduction of the maximum annual rental period — possible reduction from 120 to 90 days for primary residences
- Zones reserved for permanent housing — certain neighbourhoods could be protected from tourist rental
Specifically in Paris : the City of Paris is one of the most active in France on these matters.
Arrondissements such as Le Marais (3rd, 4th) or Montmartre (18th) could be subject to stricter measures. Stay informed about decisions made by the Paris Council.
📍📍 Our regulatory monitoring
At The Coosy Heavens, we actively monitor Paris regulations on behalf of all our property owners. You are kept informed of any change affecting your property — without having to follow legal news yourself.
06. What this means concretely for you
50%
Tax allowance if property is classified.
G → F
EPC rating to check.
N°
Mandatory registration.
90 days
Possible annual limit.
In summary — what a Paris property owner should do today
The Le Meur Act changes the framework it doesn't destroy it. Owners who adapt quickly — property classification, EPC check, registration in order — will continue to generate excellent rental income in Paris. The market remains one of the strongest in Europe. But the window of opportunity for non-compliant owners is closing.
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