As 2025 approaches, second-home owners in France will face a series of significant changes in both rental laws and taxation policies.
From new registration requirements for short-term rentals to alterations in property taxes, these changes will impact anyone who owns a holiday home or rental property in the country.
Here’s a comprehensive breakdown of the upcoming modifications that every second-home owner should be aware of.
Renting Out a Second Home: New Registration and Legal Requirements
Starting on January 1st, 2025, a sweeping change will affect anyone renting out a property on a short-term basis in France, including gîte owners, chalet rental companies, and individual second-home owners who occasionally let out their property—whether through platforms like Airbnb or on their own terms.
Under the new law, all owners who rent their property, even for just a few weeks a year, must register with their local mairie. While some local authorities already require such registration, the law will apply nationwide starting in 2025. This new law is designed to standardize the process and ensure compliance across the country.
Additionally, property owners must request a “change of use” authorization from their local mairie. This applies if the property is rented out as a meublé de tourisme, which is a type of furnished tourist accommodation. If owners fail to complete this registration and request the necessary authorizations, they could face hefty fines of up to €10,000.
Moreover, all second homes rented out for tourism must meet specific energy efficiency standards. Homes that are part of a copropriété (commonly apartment buildings) will also need approval from the copropriété itself before being rented out.
It’s important to note that these new regulations do not apply to owners who allow friends or family to stay in their second home for free. The rental laws only affect properties that are rented out for monetary gain.
Changes in Taxation for Rental Income
While renting out a second home always meant declaring rental income to French tax authorities, the rules are changing slightly in 2025 with regard to tax allowances.
As in previous years, second-home owners must report any rental income on their déclaration des revenus (income tax return). However, a new tax reform will reduce the tax allowance for rental income.
In 2025, the tax allowance for second-home rental income will drop to 30%, provided that the annual rental income does not exceed €15,000.
This is a decrease from previous allowances, which may mean an increase in the tax burden for many property owners who rely on short-term rentals for additional income.
Property Taxes: What Second-Home Owners Need to Know
In addition to changes in rental regulations and taxation, second-home owners will continue to face evolving property tax requirements in 2025.
One major change that was introduced in 2023 and will continue in 2025 is the déclaration des biens immobilier (property declaration), which must be filed by second-home owners.
If property owners have already completed this declaration in 2023 and 2024 and there have been no changes, they do not need to submit it again in 2025.
However, if the property has been bought or sold in the last year, if there has been a change in the primary residence status, or if the declaration has never been completed before, owners must file the declaration in 2025.
Property owners are encouraged to double-check their declaration to ensure that all property details are correct, including the size of the home, number of rooms, and the inclusion of any outbuildings. It is also essential to ensure the property is correctly listed as a maison secondaire (second home).
In recent years, many second-home owners have reported sharp rises in both the taxe foncière (land tax) and taxe d’habitation (residence tax).
This is often due to local authorities re-evaluating local tax bands, which have remained unchanged for many years. If you believe that your property tax bills are incorrect, it is essential to check your property’s tax band and challenge any discrepancies.
The ‘Zone Tendue’ Designation and Surtaxes
The zone tendue designation is granted to areas in France that are officially recognized as having a housing shortage. For second-home owners, the implications of this designation are significant. Local authorities in these zones can apply a surtax (additional tax) on second homes.
This surtax is applied from the beginning of the year, meaning that some areas will gain this designation in January 2025. Second-home owners in these zones should be prepared for an increased tax burden, depending on their property’s location.
To find out if your property is located in a zone tendue, you can use an online simulator that allows you to check based on the property’s postcode.
New EU Travel Regulations: Impact on Second-Home Owners
In addition to property-related changes, second-home owners who frequently visit France should be aware of the EES (Entry/Exit System) and ETIAS (European Travel Information and Authorisation System), two new EU border control systems scheduled to come into effect in 2025.
Although these systems do not apply directly to property ownership, they will affect how non-EU nationals and frequent travelers enter France. EES will require travelers to pre-register biometric data (fingerprints and facial scans) upon arrival. Once this initial registration is completed, subsequent entries only require a passport scan.
Furthermore, ETIAS will introduce an online visa-waiver system. Non-EU travelers will need to apply for this waiver for a small fee of €7. This waiver lasts for three years, unless the individual gets a new passport. However, citizens from the EU and certain other countries will be exempt from these requirements.
Non-EU travelers holding a short-stay visitor visa will be exempt from the EES registration, as long as they travel within the validity of their visa. ETIAS will not be required for those who hold a short-stay visa either.
What to Do Next
For second-home owners in France, the changes coming in 2025 mean that it’s crucial to stay informed and take action where necessary.
Whether it’s registering rental properties, adjusting tax filings, or completing property declarations, the deadline for compliance is fast approaching.
Property owners should review their rental income practices, assess the implications of the new property tax rules, and ensure they meet all legal requirements by the start of 2025.
As with any significant legal and tax change, consulting a professional—whether a lawyer or a tax advisor—can provide peace of mind and ensure that property owners are fully compliant with the new laws.
The 2025 changes reflect a broader shift toward regulation and oversight in France’s housing and tourism sectors.
For second-home owners, understanding and adapting to these changes will be essential in avoiding penalties and ensuring a smooth transition into the new legal landscape.
