What are the rules for renting your main residence?

Put Renting out your main residence can be a great way to generate a additional income, especially during extended absences, vacations or to optimize your real estate. However, this approach is governed by strict regulations, particularly in terms of rental period, of administrative procedures, of taxation, and compliance with co-ownership rules. This comprehensive guide takes you step by step to rent your main residence legally, whether for a short-term furnished rental Or a shared primary housing.

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🏡 Main residence: definition and maximum rental period

✔️ What is a primary residence?

La main residence is defined as the dwelling occupied at least 8 months per year (except in cases of force majeure). It corresponds to the main address of the taxpayer and should not be confused with a second home, subject to other fiscal and contractual rules.

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⏳ How long can you rent your main residence for?

La rental period authorized is limited to 120 days per year. This mainly concerns short term rentals, often offered via platforms such as Airbnb, Abritel or Booking.

To note: This ceiling applies per unit and per year, regardless of the number of tenants welcomed.

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⚠️ Exemptions from the 120-day ceiling are possible

Some exceptional situations allow you to exceed 120 legal days, provided you request it from the Town hall :

• Temporary professional transfer
• Health reasons (prolonged hospitalization)
• Prolonged absence abroad
• Dually justified cases of force majeure

It is therefore imperative to report to the town hall the situation justifying this excess to avoid any Risk of requalification into furnished tourist accommodation.

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📝 What are the administrative procedures for renting your main residence?

📍 Mandatory declaration at the town hall

In municipalities with more than 200,000 inhabitants or in tense areas, it is mandatory to do a prior declaration of short-term furnished rental at the town hall. In return, a registration number will be attributed to you and must appear in all rental ads (including on online platforms).

Failure to comply with this requirement may result in fine of up to €50,000.

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🏛️ Registration with INSEE and the court registry

If your rental activity becomes regular (for example, if you exceed certain income thresholds), you will have to:

• Get a SIRET number via registration at Mermaid directory From INSEE
• You register at the registry of the commercial court if you carry out the activity on a regular basis

These obligations apply as soon as your rental activity takes on a professional character.

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💰 What are the tax obligations to rent your main residence?

📜 Compliance with condominium regulations

Before renting, check if your condominium regulations Authorize the short-term furnished rental. Some trustees prohibit this type of rental for reasons of tranquility or the safety of residents. It is therefore crucial to consult this document to avoid disputes.

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💸 Tourist tax

In many municipalities, owners must collect tourist tax to their tenants and donate it to the town hall. Rental platforms often do this collection automatically, but that doesn't exempt you from liability.

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📊 Tax regimes: micro-BIC or real regime

Revenues from renting your main residence are taxable under industrial and commercial benefits (BIC) :

• Micro-Bic diet : if your revenue does not exceed €77,700 per year, you benefit from a 50% lump-sum reduction. Simple to declare, this regime is the most used.
• Real regime : you can deduct actual expenses (loan interest, maintenance costs, insurance, etc.). This diet is more advantageous if your loads are high.

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Do you want to rent out your main residence as a seasonal rental? Read our article.

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✍️ Rental contract and obligations towards tenants

📃 The rental contract is mandatory

Even for a short term rental, it is recommended to draw up a rental agreement to secure the transaction. This contract should include:

• The identification of the lessor and the tenant
• The full address of the accommodation
• The rent amount, the charges, and the terms of payment
• La duration of the rental (generally less than 90 days)
• Les cancellation conditions or refund
• Les obligations of both parties (inventory, insurance, peaceful use of the premises...)

One Inventory of entry and exit is highly recommended, even for a few days of rental.

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🚨 Penalties for non-compliance with the rules

Renting out your main residence without complying with legal obligations may result in heavy administrative and fiscal sanctions :

• Fine up to €50,000 for failure to report or for unauthorised overtaking of 120 days
• Requalification of the property as furnished tourist accommodation, with obligation to change use
• Tax adjustment, or even criminal sanctions in case of fraud

Cities like Paris, Lyon or Bordeaux regularly carry out controls to check the conformity of the rentals.

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🧾 Conclusion: renting your main residence, a good plan under certain conditions

Renting your main residence maybe profitable and perfectly legal, provided that you respect the maximum rental period, the Declarations in town hall, the tax obligations, and the local regulatory framework.

Before you get started, take the time to:

• Read your condominium regulations
• Check the rules in force in your municipality
• Declare your activity
• Establish a written contract with each tenant

By following these steps, you will be able to take advantage of your home in a optimized and secure.

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❓ FAQ

Can you rent part of your main residence?

Yes, it is entirely possible to rent a furnished room in your main home. If the annual rent does not exceed The ceilings set by the administration, you can benefit From a tax exemption.

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Can a tenant sublet their primary residence?

Yes, but only with the written agreement of the owner, and The rent requested must not exceed that of the main lease.

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Do you need permission to rent in a big city?

In cities like Paris, Lille, or Nice, The declaration at the town hall is mandatory, accompanied by a registration number to be displayed on your ads.

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Can the rental period exceed 120 days?

Only in specific cases (mutation, hospitalization...) ), and with permission from the town hall. Otherwise, you are exposed to a requalification of the lease and to financial penalties.

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Does rental income always have to be declared?

Yes, everything rental income, even from your main residence, is taxable On the diet of BIC. Of Abatements exist according to the tax regime chosen.

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