Holiday Rental Regulations in the Alpes-Maritimes

Since the ALUR Law of 2014, any owner wishing to rent their property as a furnished tourist accommodation must declare it at the town hall. This applies to both primary and secondary residences. The declaration is made via the Cerfa form n°14004, online or in person. You receive a registration number that must be displayed on all your listings (Airbnb, Booking, etc.).

The distinction is fundamental: • Primary residence: you can rent it up to 120 days per year without additional steps. Beyond that, a change-of-use authorisation may be required in certain municipalities. • Secondary residence: no day limit, but some municipalities require a change-of-use authorisation and/or compensation (converting a commercial space into housing for each property put on the tourist rental market). In Nice, change of use with compensation is mandatory for secondary residences in high-demand zones. In Cannes and Antibes, regulations are being tightened.

Tourist tax is collected from guests and remitted to the municipality. The amount varies by property classification and municipality: • Unclassified furnished accommodation: approximately 1 to 5% of the nightly rate (capped) • Classified furnished accommodation: fixed rate per person per night (€0.20 to €4.20 depending on classification) Platforms like Airbnb and Booking automatically collect and remit tourist tax in most Alpes-Maritimes municipalities. Check with your local authority.

Classification (1 to 5 stars) is optional but offers advantages: • Tax benefits: 71% allowance instead of 50% under micro-BIC regime • Reduced tourist tax • Increased visibility on platforms • Guest confidence Classification is carried out by an accredited organisation and is valid for 5 years. Cost: approximately €100 to €250 depending on property size.

Holiday rental income falls under BIC (Industrial and Commercial Profits) in France: • Micro-BIC: if your revenue does not exceed €77,700/year, you benefit from a 50% flat-rate allowance (71% if classified). Simplified declaration. • Real regime: above the threshold or by option. You deduct actual expenses (works, loan interest, depreciation, management commission, etc.). More complex but often more advantageous. The LMNP status (Non-Professional Furnished Landlord) is the most common. Above €23,000 in annual revenue, you must register as LMP (Professional Furnished Landlord).

As a Carte G licensed property manager, Hostea Riviera handles all administrative obligations related to your holiday rental: town hall declaration, tourist tax collection, registration number display on listings, compliance with local regulations. We also assist you with furnished tourism classification if desired.