On 30 January 2024, the French National Assembly passed several measures changing the tax treatment and letting conditions of furnished holiday rentals:
- the tax allowance is cut to 30%;
- income ceilings are sharply reduced, from €188,700 to €30,000 for rated properties and from €77,000 to €15,000 for unrated ones;
- prior registration of lets becomes mandatory in every municipality, not only those with housing shortages;
- cities may cut the maximum letting period from 120 to 90 days;
- energy assessments may be required before letting;
- cities may set quotas on change-of-use permits towards furnished letting.
The bill now goes to the Senate, which may amend it.
The thresholds have changed since: see holiday rental rating for the current rules.
