The Loi Le Meur is reshaping the rules for furnished tourist rentals in France. New micro-BIC thresholds, mandatory energy ratings, national registration, higher social charges. Is your business ready?
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The Loi Le Meur (November 19, 2024) and the 2026 Finance Law directly impact every gîte and B&B operator in France.
Classified gîtes & chambres d'hôtes: threshold cut from €188,700 → €77,700, allowance from 71% → 50%. Non-classified rentals: threshold from €77,700 → €15,000, allowance from 50% → 30%. Exceed these and you must switch to régime réel.
Chambres d'hôtes under micro-BIC now face 21.2% social charges on turnover. Classified gîtes remain at 6%. This can mean 10%+ loss of net profit for many B&B operators.
All meublés de tourisme must be registered via a dedicated national teleservice. A registration number will be assigned and must appear on all advertising and booking platforms.
Class G: banned from rental since January 2025. November 2025 to December 2033: classes A to E permitted. From January 2034: only classes A to D allowed. Fine of up to €5,000 for non-compliance.
Communes in high-demand zones can now reduce the main-residence rental cap from 120 → 90 days per year. Check your local commune rules.
All VAT-taxable persons (even exempt ones) must be able to receive e-invoices from September 2026. Issuing obligations follow in September 2027 for SMEs. Kalkulo already generates compliant Factur-X invoices.
Micro-BIC regime: thresholds and allowances
| Category | Before (threshold / allowance) | After 2026 | Social charges |
|---|---|---|---|
| Classified gîtes | €188,700 / 71% | €77,700 / 50% | 6% |
| Chambres d'hôtes (B&Bs) | €188,700 / 71% | €77,700 / 50% | 21.2% |
| Non-classified rentals | €77,700 / 50% | €15,000 / 30% | 21.2% |
Source: Loi Le Meur (November 19, 2024), 2026 Finance Law
Properties rated G can no longer be rented as tourist accommodation
Only properties rated A to E are allowed for new tourist rental listings
Threshold tightens: only A to D allowed. Mayors can request DPE proof. Fine up to €5,000
While the rules change around you, your invoicing stays compliant. Kalkulo already has every 2026 requirement built in.
Compliant electronic invoices generated automatically
Included on every invoice and quote
Pre-configured TVA rates and tourist tax as a separate line item
Goods, services, or mixed - mandatory field on every document
Dashboard and reports to monitor your micro-BIC thresholds
Full interface in English, French, German, and Spanish
The rules are changing but your invoicing stays compliant with Kalkulo. Start for free.