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Owners of seasonal rentals: the taxation of tourist apartments continues to evolve in 2026.
One of the points to watch includes the difference between classified and unclassified properties. Classification can now have a significant impact on the applicable tax regime and the deductions you can benefit from.
For your information:
Since May 20, you must necessarily register your activity with the town hall
You can rent your tax residence for up to 100 days per year (90 in some communes including Paris)
Above €23,000 in revenue, you must register with the URSSAF
In other words, if you rent your accommodation on Airbnb, Booking, through a third party (agency/concierge) or directly, now might be the right time to check the status of your property and the rules that apply to your situation.
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