The Airbnb law is adopted, with a salvo of restrictions for lessors of furnished tourist accommodation

On November 7, the National Assembly adopted the so-called “anti-Airbnb” bill aimed at encouraging property owners to rent their accommodation for long periods, rather than furnished tourist accommodation.

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The “anti-Airbnb” bill (PPL), whose landlords have been hearing about for almost two years, is definitively adopted by Parliament. After having adopted it at first reading, in January and May 2024 respectively, deputies and senators agreed on October 28 on the final version of this text. The Senate definitively adopted it on Tuesday November 5 and the National Assembly did the same this Thursday November 7, with 168 votes “for” and 54 “against”. Supported by deputies Annaïg Le Meur (Together for the Republic) and Inaki Echaniz (Socialists), and “fully” supported by the Minister of Housing Valérie Létard, this PPL aims to reduce the advantages enjoyed by the rental of furnished tourist accommodation, often carried out via platforms such as Airbnb and Abritel, compared to bare rental. The ultimate objective being to encourage owners to rent their properties for long periods in order to facilitate housing for locals and workers, particularly in tense areas, where demand far exceeds the supply of housing.

The PPL thus lowers, from 50% to 30%the tax reduction on rental income from which furnished tourist accommodation benefits. This 30% threshold, which will apply to rental income earned from 2025, owes nothing to chance: it is the tax reduction granted to bare rentals, characterized by three-year leases. The rental income ceiling beyond which you are not entitled to this reduction is also reduced, from 77,700 euros to 15,000 euros.

The taxation of “Airbnb” still not aligned with that of bare rental

Classified furnished tourist accommodation, that is to say meeting specific comfort criteria, sees their tax reduction reduced from 71% to 50% drental income. Which should not exceed 77,000 euros to entitle you to the reduction, compared to a ceiling of 188,700 euros previously. “The Senate version won (over that of the National Assembly)”had emphasized to Capital Senator Dominique Estrosi-Sassone, October 28. When the National Assembly adopted the PPL at first reading, on January 29, 2024, it had in fact voted for a 30% reduction for both classified and unclassified furnished accommodation.

Judging again “too generous» the 50% reduction rate for classified furnished accommodation, Annaïg Le Meur and Iñaki Echaniz “will continue to defend, as part of the examination of the draft budget for 2025, the need to align taxation between long-term and short-term rentals”. On October 23, the National Assembly adopted an amendment by Annaïg Le Meur increasing the tax reduction for bare rental from 30% to 50%. But there is no guarantee that this amendment will appear in the final text of the 2025 budget, if the government does without the vote of Parliament by resorting to article 49.3 of the Constitution. The Minister of Public Accounts, Laurent Saint-Martin, however, said he was in favor of an increase in the tax reduction for long-term bare rentals, but from 30% to 40%, and not from 30% to 50%.

Accommodations already rented on Airbnb have 10 years to present a DPE D

Beyond the reduction of their tax allowance, the PPL subjects owners of furnished tourist accommodation toban on rental of thermal strainers currently in force for bare rental. If you decide to rent a home (which is not your main residence) on Airbnb after the promulgation of the Le Meur-Echaniz law, its energy performance diagnosis must be rated at least E. In 2034, it must be rated at least D, since the E thermal strainers can no longer be rented from this date. A ban which will concern goods labeled G from January 1, 2025, then F in 2028.

An important clarification: if you already rent accommodation on Airbnb and it is an F and G thermal strainer, you have ten years to increase its DPE to at least D. “The right and the extreme right have achieved that the stock (as opposed to new rentals) of furnished tourist accommodation benefits from ten years to comply with energy performance obligations»sighed next to Capital LFI MP Danielle Simonnet, October 28. While greeting “the concrete progress of this text to combat the proliferation of furnished tourist accommodation”. The PPL also provides that all municipalities can set up quotas for furnished tourist accommodation, designate areas reserved for the construction of main residences or even lower the maximum number of days of tourist rental of main residences, from 120 to 90 days per year. For its part, Airbnb “regrets the addition of new tax and administrative constraints which will weigh heavily on French families wishing to occasionally rent their accommodation.”