What is a furnished holiday rental?
A meublé de tourisme is a furnished villa, apartment or studio, for the tenant’s exclusive use, let to short-stay guests by the day, week or month, who do not make it their home (art. D 324-1 of the French Tourism Code).
It is a seasonal let that cannot be rented to the same occupant for more than 12 consecutive weeks. Light or mobile dwellings (mobile homes, caravans, yurts, boats, barges, etc.) do not qualify and cannot be rated.
The property must meet minimum standards of comfort and habitability (decree no. 87-149 of 6 March 1987) and be away from sources of nuisance such as major roads, airports or railways. Occupants must not be disturbed by persistent noise or permanent odours. You can have your main residence rated and let it for 90 days a year.
Why get your property rated?
Tax allowance
Income from a rated holiday rental benefits from a flat 50% allowance if it does not exceed €77,000 (2025 threshold) for non-professional landlords, compared with 30% and €15,000 for unrated rentals. Above that threshold, owners must switch to the actual-expenses regime.
Please note. Since 2015, income from furnished lets must be declared on form no. 2042 C. Non-professional landlords must be registered with INSEE (SIRET number). This registration does not trigger social charges for non-professional landlords earning no more than €77,000 in turnover and/or no more than 50% of their income (2024 Finance Act).
Tourist tax
Rated rentals pay a fixed tourist tax per adult per night instead of a percentage (1% to 5%) set by the local authority. In most cases this is better value for guests and simpler for owners.
Stronger visibility
Rated rentals are listed by local tourist offices. The official rating is a clear national reference that tells guests at a glance what level of equipment and comfort to expect:
- 1 star: simple but decent accommodation
- 2 stars: good comfort
- 3 stars: very good comfort
- 4 stars: very good comfort, high quality
- 5 stars: top-end accommodation, luxurious setting
ANCV holiday vouchers
Owners of rated rentals can join the ANCV (national holiday voucher agency) and accept its vouchers as payment. ANCV listing includes an entry in its national guide and website.
Rating or label: what’s the difference?
Labels
Labels (ears of wheat, keys, etc.) are issued by private organisations (associations, federations) according to their own criteria and have no official status. Label holders are not listed by the Ministry of Tourism and do not benefit from the tax allowance reserved for rated rentals. Labels last three to five years; the holder pays for an assessment visit and then an annual fee.
Official rating
Star rating is an official process based on precise criteria published in the Official Journal. It is issued by an accredited body and entitles you to display an official Ministry of Tourism plaque, a mark of quality recognised by the State. It is valid for five years.
Since 1 February 2022, beds in cabins (rooms under 7 m²) and in spaces without an opening to the outside are no longer counted.
The rating procedure
The owner (or their agent) arranges an inspection by the COFRAC-accredited body of their choice. The list of bodies is in the “organismes de contrôle” section of classement.atout-france.fr.
Within a month of the visit, the body sends an inspection certificate made up of three documents, in line with the order of 24 November 2021:
- the inspection report;
- the inspection grid completed by the inspector;
- a proposed rating decision.
The owner has fifteen days to decline the proposal. After that, the rating is granted. Decisions are sent monthly to ADN Tourisme, which keeps the national list of rated rentals, available only to departmental, regional and national institutions.
Disclaimer. A rating decision does not certify that the property complies with any standards other than those of the holiday rental rating.
Owner obligations
- Maintain the property: its condition and equipment are checked every five years. No visit or an unfavourable report means losing the rating.
- Provide proof of rating every year (rating decision) to keep the maximum tax allowance.
- Register the property with the town hall using the official form below.
- Send a standard description to every prospective guest.
- Make the rating decision known to the tenant.