Renting an apartment short-term in Paris in 2026 means navigating a complex but manageable regulatory maze. Loi Le Meur, registration number, change of use, 90-night cap, compensation… Here is the full guide for any Parisian owner who wants to rent compliantly.
1. Primary residence vs secondary residence: the fundamental distinction
This is the cornerstone of the regulation. Your status entirely determines your possibilities.
Primary residence: the property in which you live at least 8 months per year. You can rent it short-term up to 90 nights per calendar year (Loi Le Meur cap, applicable from 2026, replacing the previous 120-night cap).
Secondary residence: any property in which you do not live as your primary residence. This includes investment properties, family homes, properties owned by SCIs (real estate investment companies). Renting these short-term in Paris requires a change of use (changement d'usage).
2. The mandatory registration number
Since 2017 in Paris, any short-term rental must display an official registration number on every listing (Airbnb, Booking, Vrbo, etc.). Failure to comply: fine up to 50,000€.
How to obtain it: declaration via the declaloc.paris.fr portal. Free, 100% online, takes 5 minutes. The number is then valid indefinitely (subject to no change in status).
3. Change of use (changement d'usage)
For secondary residences, transforming a property into "tourist accommodation" requires the change of use. In practice, this means converting the legal status of the property from "residential" to "commercial".
The principle of compensation: in central Paris arrondissements (1-9, 16, 17), Paris City Hall imposes "compensation" — buying or making available equivalent commercial premises that you will reconvert to residential. In practice, this is bought from operators specialised in title trading.
Compensation cost: from 25,000€ for a small studio in the 17th arrondissement, up to over 100,000€ for an apartment in the 1st arrondissement.
4. The 90-night cap: how to maximise within the law
For a primary residence, the 90 nights are calculated per calendar year (1 January to 31 December). They are reset every year. Once 90 nights are reached, your listing must be deactivated until the following year.
Strategy: optimise these 90 nights at the highest seasons (summer, December, fashion weeks, Roland Garros). Average revenue: 15,000 to 30,000€ per year for a well-located T2.
5. Tax obligations in 2026
Short-term rental revenues fall under BIC (Industrial and Commercial Profits). Two tax regimes:
- Micro-BIC: automatic 50% allowance for revenues under 77,700€/year. Simple but suboptimal.
- Real regime: deduction of all real expenses (loan interest, maintenance, depreciation, fees). Often more advantageous for investments. Compulsory accountant.
Note: the Atout France classification (1 to 5 stars) provides a 50% additional tax allowance and exempts you from certain obligations.
6. Sanctions: a strict 2026 framework
Loi Le Meur reinforces the powers of city halls. Sanctions in case of non-compliance:
- Lack of registration number: up to 5,000€ per listing
- Exceeding the 90-night cap: 10,000€ fine
- Lack of change of use: up to 100,000€ fine + revenue confiscation
- False declaration: 3 years' imprisonment + 200,000€
Conclusion: rent compliantly is possible
The regulation may seem dissuasive, but it is perfectly manageable with the right setup. The key is anticipation: declaring properly, choosing the right tax regime, structuring the change of use if necessary. Full Concierge handles all these formalities for our partner owners — let us guide you.