What do you need to open a gîte in France?
« Gîte » is the word everyone uses, but French law speaks of a meublé de tourisme. The official page « Faire de sa résidence secondaire une location de vacances » on Service-public defines it as a house or flat that guests have exclusive use of while you are away, let for short stays (by the day, week or month). The same guest may not stay more than 90 consecutive days in a calendar year.
This guide covers the rules in France. It is not a chambre d’hôtes, where you live on site and serve breakfast (see our guide on opening a chambre d’hôtes). It deals with letting a second home; letting your main home while you are away follows different rules, which Service-public covers on a separate page.
The property: minimum equipment and co-ownership rules
A meublé de tourisme must be equipped so guests can live in it from arrival. The rules set a minimum list: bedding, cooking equipment, a fridge and freezer, crockery and cleaning equipment. In practice, holidaymakers expect more, and reviews say so quickly.
Equipment checklist
- Full bedding for the number of beds advertised, with duvets or blankets and pillows
- Hob, oven or microwave, fridge with freezer compartment or a freezer
- Crockery and utensils for the number of guests, plus a few spares
- Cleaning equipment (vacuum, bucket, broom)
- Blackout curtains or shutters in bedrooms
- A table and chairs for all occupants
- Wi-Fi: not compulsory, but expected by most travellers
- A welcome folder: heating instructions, recycling, useful numbers, local addresses, in English and French if you can
In a building with co-ownership (copropriété)
Check the co-ownership rules first. For rules drawn up since 21 November 2024, they must say whether short-term letting is allowed. For older ones, a clause reserving the flats for « exclusively residential » use bans professional activities, including these lets. And where the rules ban commercial activity in non-commercial units, the general meeting can vote to ban holiday lets. Once registered, you must give your number to the managing agent (syndic).
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Simple declaration or registration: what your town hall requires
There are two systems, and your commune decides which one applies. Ask at the town hall (mairie) before publishing any listing.
| Simple declaration | Declaration with registration | |
|---|---|---|
| Where | Most small communes | Most large communes, and those that have opted in |
| How | Form cerfa 14004, sent to the mayor by registered letter with acknowledgement of receipt | Online or as the commune instructs, free of charge |
| What you get | An acknowledgement of receipt | A 13-character number (commune code, identifier, check key) |
| Before that | Nothing else | Sometimes a change-of-use authorisation, with an energy certificate (DPE) rated A to E in mainland France (A to D from 2034) |
| Penalty if forgotten | Up to €450 | Civil fine up to €5,000 |
Letting without a change-of-use authorisation where one is required can bring a fine of up to €100,000, with a possible order to restore the original use and daily penalties.
The registration number must appear in every listing, including on online platforms. Each listing must also say whether you let as a private individual (particulier) or as a professional.
Email to the town hall (in French)
Bonjour, je souhaite louer en meublé de tourisme ma résidence secondaire située [adresse], à partir de [mois]. Pouvez-vous m’indiquer : 1) si la commune applique la déclaration simple ou la déclaration avec enregistrement ; 2) si une autorisation de changement d’usage est nécessaire ; 3) le tarif de la taxe de séjour et la façon de la reverser ? Merci par avance.
(Translation: I would like to let my second home at [address] as a meublé de tourisme from [month]. Could you tell me 1) whether the commune uses the simple declaration or registration, 2) whether a change-of-use authorisation is needed, 3) the tourist tax rate and how to pay it over?)
SIRET number, insurance and the rules for every let
Even as a private individual, letting a meublé de tourisme is an economic activity in France: you register in the Insee Sirene directory through the Guichet des formalités des entreprises. It is free and gives you a SIRET number for your tax returns.
For every let
- Show the registration number (if any) and « particulier » or « professionnel » in the listing
- Collect the tourist tax, unless the booking platform does it for you
- Have every non-French guest fill in a police form (fiche de police) and keep it for 6 months
- Send a written contract or confirmation: dates, total price, deposit, cancellation terms, security deposit, arrival time
- Do a check-in and check-out inventory, even a quick one, with photos
Insurance
Your second-home insurance may not cover letting to holidaymakers. Ask your insurer in writing for suitable cover (damage caused by guests, liability, loss of rent after a claim).
Booking confirmation extract
Gîte [name], [address]. Registration number: [number]. Stay from [date] at [time] to [date] at [time], for [number] guests. Total price: €[amount], end-of-stay cleaning [included / optional at €X], tourist tax €[amount] per adult per night. Deposit paid: €[amount]. Balance due on [date]. Security deposit: €[amount], returned within [period] after the check-out inventory. Cancellation: [your terms].
Should you get your gîte star-rated?
The star rating (classement) is optional and paid for. There are 5 categories, from 1 to 5 stars. An accredited assessment body visits the property and sends you, within a month, a visit certificate with a proposed rating. You have 15 days to refuse it; otherwise the rating is granted for 5 years.
Service-public lists three possible benefits: avoiding the higher tourist tax rate applied to unrated lets, a higher tax allowance, and, in some rural zones (ZFRR), exemption from property tax and residence tax.
The effect on your tax: a worked example
Under the micro-BIC scheme, the official rules for meublés de tourisme are:
| Unrated | Star-rated | |
|---|---|---|
| Flat-rate allowance | 30% | 50% |
| Micro-BIC takings ceiling | €15,000 | €77,700 (2025 income), €83,600 (2026 income) |
If you are tax resident in the UK or elsewhere, French rental income may also need declaring in your country of residence: ask an accountant who knows cross-border tax. Beyond tax, stars reassure some holidaymakers and are a search filter on accommodation websites. Compare the cost of the visit with the tax saved over 5 years.
Setting prices and filling your calendar
A gîte mostly sells by the week in high season, and by the night or weekend the rest of the year. Build a simple grid:
| Period (example) | Minimum stay | Example price |
|---|---|---|
| July and August | 7 nights, Saturday arrival | €750 a week |
| School holidays and bank holiday weekends | 3 nights | €110 a night |
| Rest of the year | 2 nights | €85 a night |
Add what changes the final price: end-of-stay cleaning (included or optional), linen (provided or to bring), tourist tax, security deposit. Always show a clear total price in your listing and confirmation. The full method to calculate a price that covers your costs is in our guide on pricing B&B rooms, which also works for a gîte.
Where bookings will come from
- Your Google Business Profile, for people searching Google Maps for a gîte near your village
- Your own website with photos, calendar and direct booking without commission: see our B&B and guest house website guide
- Platforms, to get discovered, knowing they take a commission or fees
- Past guests, whom you contact again for the following year
Reviews matter enormously for a gîte, because holidaymakers book a place they have never seen. Ask for them after every stay: see more Google reviews for accommodation.
Checklist before your first let
- Check the co-ownership rules (in a building)
- Ask the town hall: simple declaration or registration, change of use, tourist tax
- Get or reread the property’s energy certificate (DPE)
- Declare to the town hall (cerfa 14004) or get the registration number
- Register in the Sirene directory via the Guichet des formalités des entreprises
- Adapt your insurance
- Equip the property and prepare the welcome folder
- Decide whether to get a star rating, and book an accredited body
- Take photos in daylight, room by room
- Write the listing with the registration number and the particulier / professionnel mention
- Prepare the confirmation template, inventory and police forms
- Create the Google profile and open bookings
The steps at a glance
The steps to let a second home in France as a furnished holiday let by the rules.
- Check the property. Minimum equipment, co-ownership rules, energy certificate if the commune requires a change of use.
- Ask the town hall. Simple declaration or registration, change-of-use authorisation, tourist tax.
- Declare the let. Form cerfa 14004 by registered post, or online registration for the 13-character number.
- Get a SIRET number. Register in the Sirene directory via the Guichet des formalités des entreprises.
- Decide on a star rating. Visit by an accredited body, 1 to 5 stars, valid 5 years, with a 50% tax allowance instead of 30%.
- Publish and let. Listing with registration number, written confirmation, tourist tax, police forms for foreign guests.
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Sources
The rules quoted in this guide come from these official pages, checked on October 28, 2026.