FAQ on furnished tourist accommodation classification
Find answers to common questions about the official French classification of furnished tourist accommodation.
1. Definition and basics
Under the French Tourism Code, furnished tourist accommodation means furnished villas, apartments or studios made available for the exclusive use of the tenant, to passing customers staying by the day, week or month and not making it their home. It is therefore a whole property made available to passing customers.Official French source →
No. Classification is voluntary. Accommodation can be rented without being classified, provided the other applicable obligations are respected.Official French source →
The official classification has 5 categories, from 1 to 5 stars.Official French source →
Furnished tourist accommodation is rented as a whole property for the tenant's exclusive use. A bed and breakfast room involves the owner being present on site. It does not fall under the same official star classification system as furnished tourist accommodation.Official French source →
Yes. A main residence can be classified if it meets the prerequisites and criteria for classification. However, classification does not change the rental duration rules that apply to a main residence.Official French source →
2. Classification in practice
Classification is valid for 5 years. At the end of this period, a new request is needed if the owner wants the accommodation to continue benefiting from classification.Official French source →
The price of an inspection depends on the property, its location and the number of properties concerned. To obtain an adapted price, the simplest option is to submit a request: Etoilys confirms the arrangements before validation.
An inspection generally lasts between 45 minutes and 2 hours, depending on the property size and characteristics.
The assessment is based on a national grid of 133 criteria, divided into 3 main chapters: equipment and fittings, customer services, accessibility and sustainable development.Official French source →
The owner chooses an authorised body, schedules the inspection and then receives an inspection certificate including the report, the inspection grid and the proposed decision. The owner then has 15 days to refuse the proposal. If there is no refusal within that period, the classification is acquired.See the dedicated page →
The inspection must be carried out by an accredited or approved body listed by Atout France. Etoilys is a Cofrac Inspection accredited inspection body, no. 3-2394, for furnished tourist accommodation classification.Official French source →
No. The procedure requires an inspection visit of the accommodation. Classification is therefore based on an on-site visit.Official French source →
Yes. The owner can refuse the classification proposal within 15 days of receiving the inspection certificate.Official French source →
Yes. The classification decision must be displayed visibly inside the accommodation. By contrast, the external sign is not mandatory for furnished tourist accommodation, even though it can improve visibility.Official French source →
3. Tax, benefits and limits
Yes. For 2026 income declared in 2027, classified furnished tourist accommodation benefits from a 50% micro-BIC tax allowance, compared with 30% for non-classified accommodation.Official French source →
For 2026 income declared in 2027, the micro-BIC regime applies to revenue of up to €83,600 for classified furnished tourist accommodation, compared with €15,000 for non-classified accommodation.Official French source →
Yes. Classified furnished tourist accommodation falls under a tariff set according to its star category. Non-classified accommodation, or accommodation awaiting classification, generally falls under a proportional rate based on the overnight price, within the limits set by the local authority.Official French source →
No, not automatically. Classification is an official reference point for travellers and a commercial information tool, but it is not a guarantee of income or occupancy rate.Official French source →
No. Classification is an official star-rating system governed by the French Tourism Code. A label is a separate process. There is no automatic equivalence between labels and stars.Official French source →
4. Formalities and specific cases
No. Classification does not replace local administrative procedures. Depending on the municipality and the type of accommodation, it may still be necessary to make a declaration to the town hall, obtain a registration number or obtain change of use authorisation.Official French source →
Yes. The obligation to obtain a SIRET number applies to all lessors, whether professional or non-professional.Official French source →
Yes. Classification is not mandatory. However, the absence of classification does not remove the need to comply with applicable tax, declaration and local rules.Official French source →
Not always. To be classifiable as furnished tourist accommodation, the accommodation must be a house or apartment resting on foundations and must not be removable, transportable or towable.Official French source →
No. There is no declassification procedure at the owner's request. However, the competent authority may revoke the classification decision for the future in certain objective cases, for example if the property is sold.Official French source →
Another question?
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