I rent out my principal residence, what steps should I take?

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

In order to rent out your principal residence as a short-term furnished rental, within the limit of 90 days per calendar year, you must register online. This declaration (now required, even when renting a part or all of your principal residence) provides an immediate registration number. This number must be published on your rental listings starting December 1, 2017.

To make your declaration, click here.

Any owner wishing to rent a furnished property must obligatorily declare the start of their activity. This procedure is now done via the one-stop shop on the site Inpi.fr. It allows obtaining a SIRET number, essential for administrative and tax formalities. The registration of the activity is the first step to accessing the status of furnished rental by non-professionals (LMNP) or professionals (LMP) and to benefit from the associated tax advantages.