Roche & Cie

Furnished Rentals: List of the 18 French cities where Airbnb will block rentals

09 Jan 2019

The 18 French cities where Airbnb will block rentals after 120 days per year.

In order to regulate the urban property rental market, an agreement was signed last June between rental platforms and the French government. This agreement provided for the rental of principal residences to be blocked after 120 days per year in France as from 1 January 2019. Airbnb has just published the first list of 18 cities where the website will apply this system.

As indicated on its website, the platform will apply this measure in the following cities:

  • Aix‑en‑Provence,
  • Annecy,
  • Bordeaux,
  • Levallois,
  • Lille,
  • Lyon,
  • Martigues,
  • Menton,
  • Neuilly‑sur‑Seine,
  • Nice,
  • Nîmes,
  • Paris,
  • Roquebrune,
  • Saint‑Cannat,
  • Saint‑Paul‑de‑Vence,
  • Sète,
  • Villeneuve-Loubet and
  • Versailles

In these cities, the user who has reached the maximum threshold of 120 days will receive an alert via his mailbox or via his Internet account informing him that his calendar is closed. Its announcement will therefore no longer be able to receive new bookings.

The accommodation will then be considered as a second residence and the owner will have to make a preliminary request to the town hall of his city.

If the owner of a principal residence publishes an advertisement that exceeds 120 days per year, he risks a fine of 10,000 euros per dwelling, as provided for in the Housing Act (Article 145). As for the platform that would not delete the offer, it incurs a penalty of 50,000 euros per dwelling. For owners who do not indicate on their offer the declaration number imposed by cities with more than 200,000 inhabitants, a fine of 5,000 euros is also provided for.

In case you rent on different platforms

What about owners who illegally exceed 120 days per year by accumulating their bookings on several platforms?

Last June, Timothée De Roux, General Manager of Abritel (HomeAway group) and President of the National Union for the Promotion of Vacation Rental, replied to the newspaper Le Figaro: “We have set up a system allowing town halls to solicit platforms via a third-party aggregator in order to identify fraudsters

We do not yet know what will happen to other cities, it being specified that the law prohibits renting your main residence for more than four months a year anywhere in France.

Nevertheless, this is a new restriction that should encourage fewer and fewer homeowners to rent their homes. A recent study published by the firm Asterès shows that in Paris, a rental on Airbnb is more profitable than a traditional rental from 126 nights per year. In other words, above the legal threshold.

The law of 23 October 2018 on the fight against fraud requires tourist rental platforms operating in France to transmit their users’ 2019 income to the tax authorities.

The declaration will take place every year in January.

It will start in 2020 on users’ 2019 revenues.

In particular, the platforms will have to communicate to the tax authorities the income of their users and the number of transactions carried out during the calendar year.


Cabinet Roche & Cie, English speaking accountant in Lyon, France.
Specialist in Real-Estate and Non-resident taxation.