Rent your principal residence as a furnished holiday home requires compliance with a set of legal and regulatory rules. Before getting started, it's essential to know the definitions, thresholds, registration requirements and consequences of non-compliance. These standards must be met for your activity to be legal, and for you not to lose the status of principal residence. Let's take a look at the various standards, point by point, with their legal underpinnings.

1. Definition of principal residence and furnished tourist accommodation

1.1 What is a «principal residence»?

The notion of principal residence is defined in article 2 of Law no. 89-462 of July 6, 1989 aimed at improving rental relations: «the dwelling that the tenant (or lessor) occupies at least eight months a year, except in cases of professional obligation, health or force majeure.»
In other words, for a property to qualify as a principal residence, it must be occupied on a regular and continuous basis throughout the year, with personal and professional ties.

1.2 What is a «meublé de tourisme»?

A furnished holiday home is furnished accommodation offered to a visiting clientele (tourists, short-term stays) who do not make it their home. This concept is defined in article L 324-1-1 of the French Tourism Code. 

“The estimated 1.2 million meublés de tourisme are furnished villas, apartments or studios for the exclusive use of the tenant. They are offered for rent to a visiting clientele who do not take up residence there, and who stay there on a daily, weekly or monthly basis (article L. 324-1-1 of the French Tourism Code). The maximum duration of the rental, which constitutes a seasonal rental, may not exceed 90 consecutive days”.”  Source entreprises.gouv.fr

So, offering your main residence for tourist rental means making it available for short periods to people passing through, which triggers specific obligations.

2. Annual rental limit

2.1 The legal 120-day threshold

For rental of the principal residence meublé de tourisme, the national rule is that it cannot be rented for more than 120 days a year in municipalities that have introduced a registration procedure. This limit derives from article L 324-1-1 IV of the French Tourism Code. 
This measure was introduced by Law No. 2018-1021 of November 23, 2018 on the evolution of housing, development and digital (ELAN) (ELAN law). 

“Loi n° 2018-1021 du 23 novembre 2018 portant évolution du logement, de l'aménagement et du numérique du logement, de l'aménagement et du numérique (ELAN) introduces a ban on renters renting out their main residence for more than 120 days a year, barring exceptions (professional obligation, health reason or case of force majeure). This ban applies to rentals in municipalities that have introduced the registration number procedure. Renters in breach of this ban are liable to a civil fine of up to 10,000 euros. Source entreprises.gouv.fr

So, if you rent out your main residence as a furnished tourist accommodation, you need to make sure you don't exceed this threshold 120 days/year to remain in the «main residence» category. “

2.2 Possible reduction to 90 days

A more recent change: by Law no. 2024-1039 of November 19, 2024 aimed at strengthening the regulatory tools for furnished tourist accommodation (known as the «Le Meur Law»), communes now have the option of reducing this threshold from 120 days to 90 days a year for primary residences. 
Example: at Paris, the 90-day limit is already mentioned:

“You wish to rent out your main residence as a furnished tourist accommodation: the limit is 90 days per year”.” Paris.fr

2.3 Consequences of exceeding the limit

If you exceed these limits without authorization or without following the correct procedures, your home may lose its status as a principal residence, or require authorization for a change of use. You may also be subject to fines and penalties. 

3. Declaration and registration number

3.1 Declaration obligation

Renting out furnished tourist accommodation - even for a principal residence - is subject to compulsory declaration or registration with the town hall or the relevant department. According to article L 324-1-1 of the French Tourism Code, any person offering for rent a furnished tourist accommodation must declare whether it is their main residence, and if so, provide a registration number and be listed on the platform.

 
Since the law of November 19, 2024, this obligation has been extended to all municipalities via a national teleservice.

3.2 Registration number for advertisements

In municipalities that have implemented the system, a registration number must appear on every rental ad. Online platforms may be obliged to remove ads without a number. 

3.3 Penalties for non-declaration

In the absence of a declaration or number, the renter is liable to a civil fine of up to 10 000 € (or even more in some communes) in accordance with article L 324-1-1 V of the French Tourism Code. 

4. Change of use / authorization

4.1 When «change of use» applies

A «change of use» involves converting a residential property into a tourist accommodation, thereby transforming its status. In particular, this becomes mandatory for second homes rented out as furnished tourist accommodation in high-tension areas. 

4.2 Primary vs. secondary residence

If you rent your principal residence, In principle, a change of use is not necessary if you continue to live there. However, if you are renting the property for a longer period or changing its use, a change of use may be required. (Article L 631-7-1 A of the French Construction and Housing Code) 
For a second home, or a property that you do not declare as your principal residence, the authorization procedure is very often compulsory. 

4.3 Role of municipalities

With the November 2024 law, communes can impose a prior authorization for meublé touristique or limit the number of authorizations, particularly in tense areas or areas with a strong tourist presence. 

5. Obligations relating to the rented property

5.1 Condition, equipment and compliance

The property must be furnished, in a good state of repair and equipped for immediate occupancy. This is part of the general obligation to provide decent accommodation (article 6 of the law of July 6, 1989). 
In addition, it must be clearly identified as such in the advertisements, with the equipment necessary for tourist use (e.g. bedding, furniture, fitted kitchen). 

5.2 Compliance with lease and condominium rules

Even if you're only renting for a short time, you'll still need to comply with condominium bylaws, rules governing nuisance, etc. Some condominiums prohibit furnished tourist accommodation. Check the rules. 

5.3 Insurance, taxation, tourist tax

As a renter, you must ensure that you are covered («meublé touristique» insurance or extension), and collect and pay the tourist tax paid by occupants, if applicable in the commune concerned. 

6. Taxation and applicable regimes

6.1 Furnished rental income

You need to declare the income you generate from renting out your main residence as furnished accommodation: this is considered furnished rental (often classified as BIC - bénéfices industriels et commerciaux). 
If you only rent out rooms in your main residence, certain exemptions or allowances may apply within certain limits. 

6.2 LMNP / LMP regime

Depending on your activity and revenue, you may be eligible for either LMNP (Loueur en Meublé Non Professionnel) or LMP (Loueur en Meublé Professionnel) status. This has implications for tax, depreciation and social security obligations.

6.3 Impacts if rules are exceeded

If you exceed the maximum duration without authorization or change of use, you risk not only penalties but also requalification of the property (e.g. as a second home), resulting in higher taxation or loss of status. 

7. Check local rules and condominiums

7.1 Rules by municipality

The regulation of furnished tourist accommodation also depends on local decisions: some communes may decide to set a 90-day threshold, require a permit file, or set quotas. 
It is therefore important to consult the town hall or the town-planning department of the commune where the property is located.

7.2 Co-ownership regulations

If you own a condominium, the bylaws may limit or prohibit tourist rentals. Check the clauses and inform the syndic. 

8. Penalties for breaches

Failure to comply with the provisions entails risks:

• Civil fines of up to €10,000 or more for false declarations or failure to register. 

• Obligation to return to residential use, daily penalty. 

• In some cases, loss of principal residence status, heavier taxation, reclassification of the property. 

Practical tips for compliance

• Check that the housing is your principal residence (≥ 8 months occupancy).

• Check with your local council: is there a registration number, and what is the maximum number of days (120 or 90) applicable in your area?

• Register your property as a furnished tourist accommodation and mention the number on the advert.

• Don't exceed the maximum rental period to remain a principal residence.

• Check the condominium bylaws if applicable.

• Declare your income and opt for the right regime (LMNP, etc.).

• Make sure you have the right insurance.

• Keep abreast of legislative developments (in particular the law of November 19, 2024).

Conclusion

Rent your main residence in furnished tourist accommodation is still possible, but within a strict frameworkThese include a clear definition of the principal residence, a limit on the number of days (120 or 90), declaration or registration, compliance with equipment requirements, appropriate taxation, and local verification. By complying with these standards, you secure your business and avoid legal and financial risks.
If you wish, I can prepare a downloadable checklist or a localized version for Nouvelle-Aquitaine (or your commune of Saujon).

This article is based on the following official and regulatory sources:

https://www.entreprises.gouv.fr/espace-entreprises/s-informer-sur-la-reglementation/les-meubles-de-tourisme

https://www.paris.fr/pages/meubles-touristiques-3637

https://www.impots.gouv.fr/particulier/questions/je-souhaite-louer-une-partie-de-ma-residence-principale-en-location-meublee