How do I register to offer a furnished gite rental in France?

Reader Question: I want to start renting out a gite I own, but a neighbour told me there are new registration procedures. What is involved?

Gites are considered a form of location saisonnière (furnished holiday rental) and therefore follow the same registration rules as other properties of this type.

The rules on declaring yourself a non-professional renter changed in 2023 but most other elements have remained the same.

The first thing you need to do is declare your gite to your local mairie, which you can do here, or by using Cerfa form 14004*04. If completing online the form will be sent automatically to the mairie if it is set up for this, otherwise you will have to print and deliver it.

In some larger cities and certain areas with high numbers of tourists, you must also ask for an autorisation de changement d'usage for the property. The process is prohibitive in Paris and certain other cities, where it may only be possible if you convert another property for residential use.

In some cities you will also be awarded a special number which you must include in any advertising of the property as a holiday let.

In most cases, you will probably be classed a loueur en meublé non professionnel (LMNP, or non-professional renter).

Note, however, that if you make more than €23,000 from renting and the revenue is your main source of income, business social charges are payable on the amount earned, and you will be classed a professional furnished letter (loueur en meublé professionnel, or LMNP).

Tax formalities

One fairly recent change is that all furnished letting – confusingly, including ‘non-professional’ letting – now requires registering the activity on an official business creation website to obtain a Siret number.

You should do this before you start letting. It is free of charge and does not require you to pay business social charges if you follow the correct steps.

A new ‘one-stop shop’ website for this process has been in place since 2023: formalities.enterprises.gouv.

This PDF from the government (in French) has a step-by-step guide for on the process for those setting up as a LMNP. Note that it suggests opting for the réel simplifié Bic as the taxation set-up. Many prefer the micro-Bic which allows set expenses deductions rather than keeping a record of each individual expense.

The article below gives an overview of the two options.

Read more: What advantages of setting up French gîte under BIC classification?

People offering furnished letting may also be liable to pay the CFE business tax. This is generally not payable if the overall rental income is under €5,000.

Read more: Explainer: who pays France’s CFE business tax and what exemptions?

Labels, star-system

Other than the obligatory steps mentioned above, you may consider registering the property with a particular group, such as Gîtes de France which can also offer practical advice to members.

Opting to have the gite classified under a star-rating system can also offer tax advantages.

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