French holiday rental property energy rating requirements to change

An energy rating of at least D is required for tourist rentals from 2034 as part of a raft of government changes signed into law last year.

The law, which has recently been clarified, also states that owners who rent their main residence as tourist accommodation will have to declare this by May 20, 2026 via this link.

Part of the declaration involves providing proof the property is a main residence.

Read more: Could property owners in France be obliged to combat heat in tenanted homes?

Tax rules

New tax rules also apply, with a 50% tax allowance for properties rented as chambres des hôtes to an annual turnover ceiling of €77,700, and a 30% allowance for non classés properties to a turnover ceiling of €15,000.

The tax rules apply on rental income from January 1, 2025.

Requirements for diagnostic de performance énergétique (DPE) certificates are now obligatory for all buildings newly converted to tourist activities. 

They are also required for buildings which are not a principal residence and which have to be registered as businesses for the first time if let.

Until December 31, 2033, there will be no energy restrictions on tourist rentals, with the full range of classifications accepted.

However, after that date only tourist accommodation with an A to D certificate will be allowed.

Each building is different, but in general a D certificate requires roof insulation, double glazed windows and doors, and either a heat-pump, an efficient log burner or pellet stove as the main heating source.

Enforcement of DPE rules from 2034 will be undertaken by the local maire.

They will be able to issue €100 a day astreintes administratives (penalty notices) to tourist accommodation owners who do not provide DPEs when asked. Continued failure to do so could see owners taken before a tribunal administrative which can issue fines of up to €5,000.

Maires will also be able to limit the time a main residence can be rented as tourist accommodation to 90 days, compared to the usual rule of 120 days.

Fines of up to €15,000 can be imposed by maires on property owners who exceed the limit.

Fines of up to €10,000 can be imposed on owners of holiday accommodation who do not declare their rentals, and of up to €20,000 on those who make false declarations.

Read more: France’s home renovation grant system to resume in September

Meublés de tourisme

Traditional gîtes, which are not main residences, now come under their own set of rules and are called meublés de tourisme. 

They are limited to five bedrooms and for use by a maximum of 15 people. They must have a common living space, a kitchen, bathroom facilities including at least a shower and sink, inside toilets, at least one bedroom with a bed, electricity, running water, a heating source and facilities for washing clothes.

Owners must have business registration and put the SIREN or SIRET number on all bills.

Most people declare income from gîtes under loueurs en meublé non professionnels in the bénéfices industriels et commerciaux (BIC) parts of a tax declaration.

Note the situation may evolve – owners of property with poor energy ratings in mountainous areas have already been given special concessions due to the expense and difficulty of undertaking renovation work in these regions.