I rent my primary residence, what steps should I take?

You occupy your primary residence for at least 8 months of the year and declare it as such to the tax authorities. Therefore, you are allowed to rent your apartment for up to 90 days per year.

To be able to rent your primary residence as a furnished short-term rental, within the limit of 90 days per calendar year, you need to register online. This declaration (now required, including for renting out part or all of your primary residence) allows you to immediately obtain a registration number. This number must be published on your rental listings starting from December 1, 2017.

To make your declaration, click here.

Any owner wishing to rent a furnished property must declare the start of their activity. This process is now carried out through the single window on the website Inpi.fr. It allows you to obtain a SIRET number, which is essential for administrative and tax formalities. Registering the activity is the first step to access the status of non-professional furnished rental (LMNP) or professional (LMP) and to benefit from the associated tax advantages.