Tourist tax base
- Non-classified
- 5% × €60 = €3.00
- Classified 3★
- €1.70
Why classify furnished tourist accommodation in France?
Classifying your furnished accommodation gives it an official star reference point. Depending on your situation, this can also affect the micro-BIC tax regime, tourist tax and the visibility of your accommodation.
The benefits of classified furnished accommodation
Increased tax allowance
For 2026 income declared in 2027, classified furnished tourist accommodation benefits from a 50% micro-BIC tax allowance on revenue of up to €83,600, compared with 30% on revenue of up to €15,000 for non-classified accommodation.
Compare tax regimesAdvantageous tourist tax
Classified furnished tourist accommodation benefits from a fixed tourist tax amount per person and per night, generally lower than the amount applied to non-classified furnished accommodation.
Understand the tourist taxOfficial star reference
The owner may request the official sign issued by the ministry in charge of Tourism (1 to 5 stars), which can be displayed at the property and mentioned in all listings. It attests that the accommodation meets comfort and equipment criteria.
Explore the official star ratingOwners under the French micro-entrepreneur regime benefit from a 6% social contribution rate for classified furnished accommodation, compared with 21.2% for non-classified furnished accommodation.
Classified furnished accommodation can be listed by local tourist offices and be eligible for national tourism promotion databases. The star level is a standardized reference for travellers.
Classification allows affiliation with ANCV, the French national agency for holiday vouchers. Affiliated accommodation can accept holiday vouchers and appear in ANCV materials.
Tax benefits: comparison
Under the micro-BIC tax regime, classification reduces the taxable share of your revenue. The table below shows the difference for 2026 income declared in 2027.
Without classification
30%
tax allowance
For €12,000 in revenue earned in 2026: €8,400 taxable income (micro-BIC threshold*: €15,000)
With classification
50%
tax allowance
For €12,000 in revenue earned in 2026: €6,000 taxable income (micro-BIC threshold*: €83,600)
€2,400
less taxable base in this example
For €12,000 in revenue earned in 2026, the taxable amount is €6,000 with classification (50%), compared with €8,400 without classification (30%).
* The micro-BIC regime applies while annual revenue remains below the applicable threshold. If the threshold is exceeded for two consecutive years, the owner moves to the actual expenses tax regime, which involves:
- keeping accounting records in line with the French general chart of accounts;
- preparing and electronically filing a tax package, including form 2031, before the income tax return;
- usually working with an accountant.
Source: impots.gouv.fr — furnished tourist accommodation tax regime
Tourist tax: fixed amount or proportional rate
Classified furnished tourist accommodation is subject to a fixed amount per person and per night, set according to the star category within a national range. Non-classified accommodation is subject to a proportional rate on the nightly price, between 1% and 5% depending on local decisions.
Non-classified accommodation
1% – 5%
of the pre-tax price per person per night
The rate is set by local decision within this national range.
Classified accommodation
Fixed amount by star category (2026 national range)
| Classification | Min – Max / person / night |
|---|---|
| 1 star | €0.20 – €0.80 |
| 2 stars | €0.30 – €1.00 |
| 3 stars | €0.50 – €1.70 |
| 4 stars | €0.70 – €2.60 |
| 5 stars | €0.70 – €3.60 |
Example in Paris — 3★ accommodation, rented for €120 / night for 2 people (€60 excl. tax / person)
Paris applies a departmental surtax (+10%) and an Île-de-France Mobilités surtax (+200%) on the tourist tax base.
+ Departmental surtax (10%)
- Non-classified
- €0.30
- Classified 3★
- €0.17
+ IDF Mobilités surtax (200%)
- Non-classified
- €6.00
- Classified 3★
- €3.40
Total / person / night
- Non-classified
- €9.30
- Classified 3★
- €5.27
Total 2 people / night
- Non-classified
- €18.60
- Classified 3★
- €10.54
| Item | Non-classified | Classified 3★ |
|---|---|---|
| Tourist tax base | 5% × €60 = €3.00 | €1.70 |
| + Departmental surtax (10%) | €0.30 | €0.17 |
| + IDF Mobilités surtax (200%) | €6.00 | €3.40 |
| Total / person / night | €9.30 | €5.27 |
| Total 2 people / night | €18.60 | €10.54 |
€8.06less tourist tax per night in this example, reflected in the amount paid by the traveller
Social regime: a concrete advantage for classified furnished accommodation in 2026
Below €23,000 in annual revenue, classified and non-classified owners are subject to the same social levies on net income, with no professional social contributions. Above this threshold, the social framework differs. Depending on the situation, classified furnished tourist accommodation may remain under the micro-social regime at 6% of gross revenue. In 2026, non-classified short-term rentals no longer have access to that framework and move to the self-employed workers regime.
Revenue < €15,000 / year
- Classified accommodation
- Social levies — no professional social contributions
- Non-classified accommodation
- Social levies — no professional social contributions
- Key point
- Same framework in both cases
€15,000 – €23,000 / year
- Classified accommodation
- No social contributions — micro-BIC available
- Non-classified accommodation
- No social contributions — actual expenses tax regime
- Key point
- No social contributions yet; tax treatment differs
> €23,000 / year
- Classified accommodation
- Micro-social regime may apply at 6%*
- Non-classified accommodation
- Self-employed workers regime
- Key point
- Classification allows owners to keep a simpler and more favourable social framework
| Situation | Classified accommodation | Non-classified accommodation | Key point |
|---|---|---|---|
| Revenue < €15,000 / year | Social levies — no professional social contributions | Social levies — no professional social contributions | Same framework in both cases |
| €15,000 – €23,000 / year | No social contributions — micro-BIC available | No social contributions — actual expenses tax regime | No social contributions yet; tax treatment differs |
| > €23,000 / year | Micro-social regime may apply at 6%* | Self-employed workers regime | Classification allows owners to keep a simpler and more favourable social framework |
* Applies between €23,000 and €83,600, if 2024 or 2025 revenue does not exceed €77,700. Above €83,600, classified accommodation also moves to the self-employed workers regime.
In 2026, classification is not limited to a tax benefit: it also allows owners to keep a simpler and potentially much more favourable social framework.
Source: Urssaf — furnished rental micro-entrepreneurs: update on the changes · Urssaf — collaborative economy
The official sign: a certified reference point
After classification is awarded, the owner has the right to display the official sign managed by Atout France, under the authority of the ministry in charge of Tourism. It may be displayed on the facade of the property and reproduced in all listings.
Issued under the authority of the ministry in charge of tourism
The sign is managed by Atout France. It attests that the accommodation has been inspected by a Cofrac-accredited inspection body or a body recognised under the French regulatory scheme and included on the official list.
Reusable in listings
The number of stars may appear on booking platforms, the owner’s website and other communication materials.
Valid for 5 years
The sign shows the year in which classification was awarded and is renewed after a new inspection, ensuring that the classification level is updated regularly.
Objective and public criteria
The stars correspond to comfort and equipment criteria defined by ministerial order. The assessment grid is public and verifiable.
Tourism listing
A classification that makes your property more visible
Official classification gives your furnished accommodation a reference recognized by the whole tourism ecosystem. It helps the property appear in the information channels of tourist offices and local tourism bodies, which Atout France specifically invites travellers and owners to contact for classified furnished accommodation.
Information that can be used well beyond your listing
Tourism data from tourist offices, departmental agencies and regional tourism committees feed DATAtourisme, the French national reference platform. This system distributes consistent information that can be reused at large scale by public and private actors and tourism information media.
Stars that speak immediately to travellers
The classification is based on an official 1 to 5 star scale, valid for 5 years and based on 133 criteria. For travellers, it is a simple and reassuring signal for understanding the level of comfort, equipment and services of the accommodation.
Which accommodation can be classified?
Contrary to common assumptions, classification is not reserved for high-end properties.