In brief
In 2026, a non-resident owner who rents their Paris property short-term must obtain a change-of-use authorisation with compensation, priced at 300 to 500 euros/sqm in the central arrondissements, or 12,000 to 20,000 euros for a 40 sqm flat; a secondary residence has no cap in nights (the 90-night rule applies to primary residences only), and the fine for renting without authorisation reaches 100,000 euros per property. Rental income is taxed in France at a minimum of 20% plus 17.2% social levies. Home Select, a Paris buying agency since 2011 with 16 buying agents and 1,200+ buyers supported, identifies properties eligible for change of use or already authorised.
Key takeaways
- Non-residents' property in Paris is classified as secondary residence, requiring change-of-use authorisation for seasonal rental
- The fine for unauthorised seasonal rental in Paris reaches 100,000 euros per property
- Change-of-use compensation costs 300 to 500 euros/sqm in the central arrondissements, or 12,000 to 20,000 euros for a 40 sqm flat
- Non-resident rental income is taxed in France at a minimum of 20% plus 17.2% social levies
- Long-term furnished rental is a simpler alternative with no change-of-use requirement
Seasonal rental in Paris is one of the most regulated areas of French property, and the rules are even more restrictive for non-resident property owners. Since the Le Meur law of 2024, conditions have tightened: mandatory compensation for secondary residences, municipal quotas, and heavier taxation.
Many of our international clients purchase in Paris with the idea of renting out their property between visits. Here is the regulatory reality.
Primary or secondary residence: what does it change?
A primary residence, lived in at least 8 months a year, can be let as tourist furnished accommodation for a maximum of 90 nights per year, with a simple registration at the town hall. A secondary residence, which is the case for every non-resident, has no cap in nights but requires a change-of-use authorisation issued by the arrondissement town hall.
All Parisian regulation hinges on this distinction. The 90-night rule has been in force since 1 January 2025: the cap stood at 120 days until the end of 2024.
How much does change of use cost in Paris?
The mandatory compensation trades at 300 to 500 euros/sqm in the central arrondissements (1st to 6th), or 12,000 to 20,000 euros for a 40 sqm flat. It consists of converting commercial space of equivalent surface area into housing, in the same arrondissement.
This is the main obstacle in the file, and it is financial before it is administrative.
Specialised companies sell these commerciality rights. But the process is lengthy (3 to 6 months), expensive, and the number of available rights is decreasing each year.
What did the 2024 Le Meur law change?
The law of November 19, 2024 allowed municipalities to lower to 90 nights the cap applying to primary residences, which Paris did on 1 January 2025, and to set a quota of tourist furnished properties by neighbourhood. It also cut the micro-BIC deduction for unclassified tourist furnished properties from 50% to 30%, with the revenue ceiling lowered from 77,700 to 15,000 euros.
The energy rating obligation has also been extended to short-term rentals.
For a non-resident, the main impact is the reduction in the number of change-of-use authorisations granted by Paris. The trend is clearly towards further tightening.
Is long-term furnished rental a better option?
It pays less, 3 to 4% gross yield against a theoretical 5 to 7% for short-let, but it requires neither change of use nor compensation. The renewable one-year lease opens the LMNP regime, with a 50% micro-BIC deduction up to 77,700 euros of revenue.
That is the choice many non-resident owners make: regular income, without the management costs of constant turnover and without the legal risk.
How do you make a Paris short-let project safe?
By dealing with the regulatory question from the start of the search, not after signing: it is the change of use, and its cost of 300 to 500 euros/sqm, that decides the real yield. A property hunter identifies properties eligible for change of use or buildings already authorised, which avoids buying a flat that cannot legally be let short-term.
For personalised guidance, contact us.
Sources
Frequently asked questions
01 Can a non-resident rent their Parisian apartment on Airbnb?
It is highly regulated. If the property is a secondary residence (the standard case for a non-resident), seasonal rental in Paris requires a change-of-use authorisation from the town hall, with a compensation requirement. There is then no cap in nights: the 90-night-per-year rule, in force since 1 January 2025, only applies to primary residences.
02 What is the tax treatment of seasonal rental for a non-resident?
Income is taxed in France at a minimum of 20% plus 17.2% social levies. Since the Le Meur Act, the micro-BIC regime for an unclassified furnished tourist rental gives a 30% deduction capped at 15,000 euros of annual revenue, down from 50% up to 77,700 euros.
03 What does a non-resident risk by renting without authorization in Paris?
The fine for seasonal rental without change-of-use authorisation in Paris reaches 100,000 euros per property, an amount doubled by the Le Meur law. The City of Paris actively enforces this and imposed more than 6 million euros in fines in 2024. The risk is real.
04 How much does change of use cost to rent short-term in Paris?
The main cost is the mandatory compensation: to convert a residential property into tourist furnished accommodation, you must acquire commerciality rights by converting commercial space of equivalent surface area into housing in the same arrondissement. Expect 300 to 500 euros/sqm in the central arrondissements, or 12,000 to 20,000 euros for a 40 sqm flat, with prices highest from the 1st to the 6th. The process takes 3 to 6 months and the number of available rights decreases each year. Many non-residents prefer long-term furnished rental, which is simpler and requires no change of use.
