Voted in 2024 and applicable in 2026, the Loi Le Meur reshapes the rules of short-term furnished letting in France. For Parisian owners, the impact is major: cap reduced to 90 nights, micro-BIC allowance lowered, EPC obligations, reinforced powers of city halls. Detailed update.
1. The reduction of the cap to 90 nights
The headline measure: the cap on the rental of a primary residence as tourist accommodation drops from 120 nights to 90 nights per calendar year, applicable from 1 January 2026.
This rule applies to all of France. City halls keep the possibility of going down to 60 nights in the most touristic communes, but Paris has not (yet) used this option.
Concrete impact: for a Parisian owner who renting his primary residence at the 120-night cap, this represents an average loss of revenue of 5,000 to 8,000€/year.
2. The lowering of the micro-BIC allowance
Loi Le Meur revisits one of the most important tax measures of the LMNP regime: the flat allowance on rental revenues under the micro-BIC.
Before (until 31/12/2025):
- Furnished tourist (classified): 71% allowance, ceiling 188,700€
- Furnished tourist (not classified): 50% allowance, ceiling 77,700€
After (from 01/01/2026):
- Furnished tourist (classified): 50% allowance, ceiling 77,700€
- Furnished tourist (not classified): 30% allowance, ceiling 15,000€
This is a major change. For a property generating 30,000€/year:
- Before: 30,000 × 50% = 15,000€ taxable → ~5,500€ tax
- After (not classified): 30,000 × 70% = 21,000€ taxable → ~7,700€ tax
- Increase: ~+2,200€/year
3. The growing importance of Atout France classification
Consequence of the previous point: the Atout France classification (1 to 5 stars) becomes the priority lever to maintain attractive taxation.
A classified property keeps the 50% allowance with a 77,700€ ceiling, which corresponds to a saving of around 2,000€/year in tax compared to a non-classified property.
Cost of classification: 200 to 600€ for the inspection (every 5 years). Gain: x10 of the cost.
Read our complete article: Atout France classification: how to obtain your stars in 2026.
4. The Energy Performance Diagnostic (EPC, DPE in French) becomes a discriminating criterion
Big news: from 1 January 2025, properties classified EPC F or G can no longer be rented as tourist accommodation in Paris. Extension foreseen to EPC E from 2028.
Concretely, this means that owners of energy-poor properties (heaters from another era, single glazing, no insulation) can no longer rent them via Airbnb. They must do energy renovation works (5,000 to 30,000€ depending on properties) or switch to long-term rental (1989 law).
Action plan: if you have an Airbnb-leased property, check its EPC immediately. If it's F or G, plan the works.
5. The reinforced powers of city halls
Loi Le Meur grants city halls extended new powers:
- Reduction of the cap: ability to lower locally to 60 nights/year (instead of 90)
- Geographic restrictions: ability to ban tourist letting in certain blocks or arrondissements
- Reinforced controls: direct access to platform data (Airbnb, Booking) to verify owner declarations
- Heavier sanctions: fines up to 100,000€ for serious infringements
Paris City Hall has expressed its intention to use these powers, but no concrete measure has yet been adopted in 2026.
6. The new obligations for owners
Loi Le Meur creates new owner obligations:
- Compulsory energy declaration: EPC must be visible on every listing, like for long-term rental
- Co-ownership rules: general meetings can prohibit short-term letting (already possible for new co-ownerships, extended to all)
- Mandatory insurance: specific home insurance for tourist letting
7. The unchanged rules
Despite the upheavals, several rules remain unchanged:
- Mandatory registration number (already in force in Paris)
- Change of use mandatory for secondary residences
- BIC tax regime, real or micro
- LMNP status and depreciation rules
8. The strategy to adopt in 2026
Faced with these changes, here is the strategy we recommend to our owners:
- Audit EPC of properties immediately. If F or G, plan works or alternative.
- Get classified (Atout France) systematically. ROI is undeniable.
- Reassess the short-term/medium-term equation. With a more constrained Airbnb framework, the civil lease becomes more competitive.
- Switch to real regime if you were on micro. The lowering of the allowance makes the real regime even more advantageous.
Conclusion: end of the gold rush, beginning of structuring
Loi Le Meur marks the end of the unregulated era of short-term letting. The good news is that the activity remains profitable for owners who structure properly: classification, energy works, optimal tax regime. Full Concierge has integrated all these new rules into its support — we audit each property and orient owners towards the most relevant 2026 setup.