The Le Meur law (loi Le Meur) of 19 November 2024 has profoundly reshaped the rules for furnished tourist rental in France. Registration everywhere, stronger powers for mayors, energy requirements, tighter taxation and heavier penalties: each strand directly affects the owner of a villa, a prestige apartment or a chalet let by the night. Here, strand by strand, is what Law no. 2024-1039 provides and what it means in practice for a high-end property in 2026.
The Le Meur law in brief: a new framework for furnished tourist rental
Enacted on 19 November 2024 and largely in force since 21 November 2024, Law no. 2024-1039, known as the Le Meur law, aims to regulate short-term tourist lettings more effectively. It starts from an observation shared by many municipalities: in the most sought-after areas, nightly letting has sometimes grown at the expense of permanent housing. The law does not abolish holiday rentals; it regulates them and gives mayors new levers. For an owner considering luxury short-term rental management, it above all calls for a careful reading of local rules before any letting begins. What follows is general information, up to date as of October 2026, to be checked with your mairie (town hall) or a professional before any decision.
The four levers of the reform
The law rests on four complementary levers. The first is transparency: every furnished let must be declared and identified by a number displayed on its listings. The second is local regulation, with municipalities able to lower the letting cap for a main residence, make second homes subject to change of use, set quotas or reserve certain zones for main residences. The third concerns energy, since the energy performance certificate (DPE) now falls within the scope of authorisations and inspections. The fourth is tax, with a micro-BIC regime that is far less favourable to unclassified furnished lets. These levers combine, and how hard they bite varies greatly from one municipality to the next.
The timetable for entry into force
The Le Meur law does not apply all at once: its measures are phased in over almost a decade. Since 21 November 2024, the rules on co-ownership and change of use have largely applied, and since 1 January 2025 any municipality may cut the letting cap for a main residence to 90 days. Registration was due to become universal by 20 May 2026 at the latest, but the national online service was not open on that date: its launch is announced for the fourth quarter of 2026 (service-public.fr). On the tax side, the new micro-BIC thresholds have applied since the taxation of 2025 income. The most distant horizon is energy: on 1 January 2034, furnished tourist lets that are not the owner’s main residence will have to be rated A to D.
Why high-end properties are in the front line
Exceptional properties are often located where regulation is most active: historic centres, the Mediterranean coast, the Basque Country, Alpine resorts. These are also the municipalities most inclined to use the levers of the law. A villa or a prestige apartment is also more visible, which makes any irregularity more exposed. Moreover, a high-end property is frequently a second home, the category most tightly regulated by the law. Regulatory compliance is therefore an integral part of the property’s value and of the quality of its management.
The Le Meur law and registration: declaration extended to the whole of France
This is the most visible measure of the reform. Before the law, declaration with a number depended on each municipality’s choice; the Le Meur law makes it universal across the country, by 20 May 2026 at the latest (art. L.324-1-1 of the Tourism Code). Every municipality is covered, and main residences are not exempt. The furnished tourist rental registration number must appear on every published listing, whatever the platform. It becomes the cornerstone of enforcement: without a valid number, a listing is not meant to stay online.
The national online service, announced but not yet open
The law provides for a mandatory online declaration through a national online service that will issue the number to be displayed. On 20 May 2026, the deadline set by the law, this service was not available, and in mid-October 2026 it still is not: service-public.fr indicates a launch planned for the fourth quarter of 2026, with no precise date or official name. In the meantime, the rule remains a declaration at the town hall, using Cerfa form no. 14004 or the municipality’s own online service where one exists. Once the national system opens, existing municipal numbers will have to be renewed on the new platform within a period announced as several months, whose length has not yet been specified, before they become invalid. The most prudent course is to follow official announcements and plan ahead for renewal.
Main residence: 120 days, or 90 if the municipality so decides
A résidence principale (main residence) is a home occupied for at least eight months a year. Letting it as furnished tourist accommodation remains limited to 120 days a year, but since 1 January 2025 any municipality may lower this cap to 90 days a year by a reasoned council decision; Paris did so as early as January 2025. Exceptions exist for professional obligations, health reasons or force majeure. The Court of Cassation has, however, made clear that studies or an internship do not constitute a professional obligation allowing the 120 days to be exceeded (Cass. 3e civ., 16 April 2026, no. 24-22.809). The count of nights must therefore be monitored rigorously, across every platform used.
Mayoral checks and suspension of the number
The law strengthens municipalities’ enforcement powers. The mayor can check that the property complies, notably on safety and energy performance, and can suspend the registration number. Platforms must inform hosts of their obligations, display the number, pass their data to municipalities and remove non-compliant listings. A listing taken down in high season is as much a commercial risk as a legal one. Keeping your file up to date (declaration, authorisations, DPE, insurance certificate) becomes a management discipline in its own right.
| Strand of the Le Meur law | What it means for the owner |
|---|---|
| Registration | Declaration required everywhere, number on every listing; national online service announced for the fourth quarter of 2026. |
| Main residence | Letting capped at 120 days a year, 90 days if the municipality has so decided by council vote. |
| Second home | Change of use wherever the procedure exists, and any municipality may now introduce it. |
| Co-ownership | Ban can be voted by the double majority of article 26 if the rules contain a residential-use-only clause. |
| DPE | A to E for new change-of-use applications, A to D in 2034 except for main residences. |
| Tax | Micro-BIC limited to €15,000 and 30% for unclassified lets, €77,700 and 50% for classified ones (2025 income). |
The Le Meur law and mayors’ powers: change of use, quotas, zones
Beyond registration, the Le Meur law gives municipalities a genuine toolkit for steering how their housing stock is used. Each municipality chooses its levers, hence sharp differences between neighbouring towns. Paris shows the most demanding regime: a 90-day cap for main residences and, for second homes, compensation within the same administrative district, with double or triple the floor area in certain sectors (municipal regulation 2025 DLH 44). An owner looking for a luxury concierge in Paris must therefore make sure their future manager has a thorough command of these rules. Elsewhere, Nice has applied regulations with quotas since 1 September 2026, while the Basque Country requires compensation in 24 municipalities.
Change of use and compensation
Letting a second home as furnished tourist accommodation constitutes a changement d’usage (change of use) wherever the procedure exists. It applies automatically in municipalities of more than 200,000 inhabitants and in those of the inner Paris suburbs; elsewhere, it depends on a council decision, which any municipality may now adopt without prefectoral authorisation. Some municipalities require change-of-use compensation, meaning the simultaneous conversion into housing of premises with another use, or the purchase of commercial-use rights, according to a ratio and a perimeter set by local regulations. On 11 June 2026, the Council of State ruled that such regulations are lawful if they meet an overriding reason of public interest and are not disproportionate (CE, no. 504736). In the towns concerned, compensation can weigh heavily on a project’s economics.
Quotas and zones reserved for main residences
A municipality may set a maximum number or maximum share of temporary change-of-use authorisations, these being granted for five years at most (ministry leaflet). In Nice, the regulations in force since 1 September 2026 thus provide for 691 authorisations for 2026, spread across four zones. The PLU (local urban plan) may also designate zones reserved for main residences (art. L.151-14-1 of the Town Planning Code), in municipalities subject to the tax on vacant housing or with more than 20% second homes. This easement covers new buildings and must be mentioned in deeds; breaching it exposes the owner to a penalty that can reach €100,000 in total. A new home located in such a zone therefore cannot become furnished tourist accommodation.
Co-ownership: the article 26 majority
The law makes it easier to ban furnished tourist lets in co-owned buildings. Where the building rules already contain a residential-use-only clause prohibiting any commercial activity in non-commercial units, the general meeting may ban tourist letting (other than of main residences) by the double majority of article 26, that is a majority of members representing at least two thirds of the votes, instead of unanimity. Rules drawn up since 21 November 2024 must state expressly whether tourist letting is permitted or prohibited. The host must also inform the syndic (building managing agent) of the letting, a point then brought to the attention of the next general meeting. For a prestige apartment in a building, reading the rules and the latest minutes becomes essential.
The Le Meur law, DPE, tax and penalties: the host’s obligations
The final strands of the Le Meur law directly affect the economics of furnished tourist rental. The energy performance certificate now conditions certain authorisations, the micro-BIC tax regime has been tightened and penalties have been raised substantially. These dimensions add up: an energy-hungry, unclassified and imperfectly declared property accumulates weaknesses. Conversely, a compliant, classified and properly monitored property is in a strong position when inspections come. A rigorous manager and competent tax advice provide the most security.
DPE: A to E today, A to D in 2034
In mainland France, any new change-of-use application for furnished tourist accommodation requires a DPE rated A to E, then A to D from 1 January 2034 (ministry leaflet). On that same date, all furnished tourist lets that are not the owner’s main residence will have to reach at least class D; main residences are not affected. The mayor may request the DPE: the host has two months to provide it, failing which a penalty of €100 per day may apply, and a non-compliant property exposes the owner to a fine of up to €5,000 per unit. An intermediate timetable by class, mentioned by some sources, has yet to be verified against the text. For older houses and characterful residences, an early energy audit allows works to be scheduled without haste.
Micro-BIC: a tighter regime for unclassified furnished lets
Since the taxation of 2025 income, the micro-BIC regime for unclassified furnished tourist lets has been limited to €15,000 of receipts with a 30% allowance, compared with €77,700 and 50% for 2024 income. Classified furnished lets benefit from a €77,700 ceiling for 2025 income, raised to €83,600 for 2026 income, with a 50% allowance, whereas they enjoyed €188,700 and 71% for 2024 income (LMNP FAQ on impots.gouv, service-public.fr). The switch to the real regime only occurs after two consecutive years above the threshold. Furnished tourist accommodation classification, a voluntary process based on a framework of 133 criteria and valid for five years, thus regains its full appeal for a high-end property. The real regime should still be compared case by case, especially as the 2027 finance bill, still under debate in mid-October 2026, plans to restrict depreciation.
Heavier penalties, reaching intermediaries too
Maximum fines have been raised substantially: up to €10,000 for failure to declare, €20,000 for a false declaration or false number, and €15,000 for exceeding the authorised period for a main residence (ministry leaflet, 2025). Change of use without authorisation exposes the owner to €100,000 per unit, plus a penalty of up to €1,000 per day per square metre. Notably, an intermediary who assists fraud (the leaflet explicitly mentions the concierge service) faces up to €100,000. Some municipal pages still show the old amounts (€5,000 and €10,000): the date from which the new ceilings apply remains to be confirmed. Conciergerie.luxe, an introduction service free for the owner, does not carry out the services itself: they are performed by the concierge service you choose, under the contract signed directly with it, and compliance deserves to be raised from the very first conversation.
Frequently asked questions about the Le Meur law
Does the Le Meur law ban holiday rentals?
No. It regulates the letting of furnished tourist accommodation without banning it: mandatory declaration, a cap for main residences, energy requirements and revised taxation.
Do I already need to register on the national online service?
Not yet: in mid-October 2026, this online service is not open and its launch is announced for the fourth quarter of 2026. Declarations are still made at the town hall, using Cerfa form no. 14004 or the municipal online service where one exists.
Is my main residence affected by the Le Meur law?
Yes, for declaration and the cap of 120 days a year, reduced to 90 days in municipalities that have so decided, such as Paris. However, the obligation to reach DPE class D on 1 January 2034 does not apply to the host’s main residence.
Our guides help owners of high-end properties understand short-term rentals in France: regulations, tax, and choosing and overseeing a concierge company. They are for information only and do not replace advice from a legal or tax professional.