Le Meur Law 2026: What Really Changes for Airbnb Hosts

Published in late 2024 and in force since 2025 — the Le Meur law continues to make its mark in 2026. Between the overhaul of tax rules, new administrative requirements, and expanded powers for local authorities, Airbnb hosts are navigating a landscape that looks radically different from just two years ago. Here's a clear-eyed look at what's really changing, and — more importantly — what you need to do about it.

Why this law, and why now?

The law of 19 November 2024 on furnished tourist accommodation — nicknamed the "Le Meur law" after its parliamentary rapporteur, Anaïg Le Meur — stems from a straightforward observation: the explosion of short-term rentals like Airbnb has created unprecedented pressure on housing markets in many French towns and cities.

Cities like Paris, Nice, Bordeaux, and Biarritz have seen thousands of homes leave the traditional residential market to become tourist accommodation. The result: residents unable to find somewhere to live, soaring rents, and local elected officials powerless without the right legal tools. The Le Meur law gives them those tools. And Airbnb hosts, in turn, must adapt.

Taxation: the most dramatic shift

Unclassified furnished rentals: a sharp drop in tax allowances

For unclassified furnished tourist rentals — which covers the vast majority of Airbnb hosts who haven't gone through an official classification process — the numbers speak for themselves. Before 2025: micro-BIC ceiling of €77,700, with a 50% tax allowance. From 2025: ceiling lowered to €15,000, allowance cut to 30%. That's a significant hit on both fronts.

A host earning €20,000 in Airbnb income over the year now exceeds the micro-BIC ceiling and automatically switches to the real income tax regime (régime réel) — with all the accounting obligations that entails. And even for those who stay under €15,000, the taxable base jumps sharply. On €12,000 of income: with a 30% allowance, the taxable base is €8,400, compared to €6,000 under the old 50% allowance. You'll feel that difference directly on your tax bill.

Classified furnished rentals: less affected, but not untouched

For officially classified furnished tourist accommodation (star-rated by an accredited body) and bed & breakfasts, the changes are less severe — but still very real. Before 2025: micro-BIC ceiling of €188,700, with a 71% allowance. From 2025: ceiling brought down to €77,700, allowance reduced to 50%. The 50% allowance is still more favourable than for unclassified rentals, but it represents a meaningful loss for rural gîtes and B&Bs that previously benefited from the 71% regime.

The real income regime becomes the right choice for many

Faced with this double pressure — lower ceilings and reduced allowances — the régime réel (real income tax regime) is becoming the better option for a growing number of hosts. It allows deduction of actual costs: mortgage interest, renovation work, management fees, and property depreciation. The result: a taxable base that is often very low, sometimes zero. It requires more careful bookkeeping, but for a property generating more than €15,000 in annual income — or one with significant costs — it almost always comes out ahead.

Worth keeping in mind: the first tax return under the new micro-BIC regime covers 2025 income, to be filed in spring 2026. If you haven't yet run the numbers using the new thresholds, now is the time — not in May, staring at an empty income field.

New administrative requirements

A national online registration portal — deadline: 20 May 2026

The Le Meur law establishes a single national online declaration platform for all furnished tourist rentals, with a hard deadline of 20 May 2026. Until now, procedures varied by municipality: a simple declaration in some cities, a pre-registration requirement in others, nothing at all in smaller communes. That patchwork disappears in favour of a single portal through which all hosts must register their property.

Airbnb and other platforms will be required to verify that every listing displays a valid registration number. Listings without one can be taken down. The 20 May 2026 date is not a suggestion: administrative penalties are in place for those who miss it.

The 90-day cap in certain cities

For primary residences, the rental limit was previously set at 120 days per year. The Le Meur law now gives mayors the power to lower this to 90 days via a local council resolution. Paris and Marseille have already done so. Lyon and Bordeaux have signalled their intention to follow. Nice, with its 9,400 active Airbnb listings and a tight housing market, is a city to watch closely on this point in the months ahead.

Good news for those renting out a room while still living in the property: no day limit applies in that case. The restriction covers only the rental of the entire primary residence.

Quotas and reserved zones: municipalities take control

Municipalities now have two new tools at their disposal. First, zones reserved for primary residences: a local authority can designate areas where any new construction must be used solely as a primary home — short-term holiday lets are effectively banned there. Second, furnished tourist rental quotas: in certain zones, the total number of permitted short-term rentals can be capped. If the quota is already full when you apply, you won't receive authorisation. These measures can be highly localised, right down to individual neighbourhoods.

Leasehold buildings: watch the AGM agenda carefully

The Le Meur law has made it easier for co-ownership bodies (copropriétés) to ban short-term tourist rentals in their buildings. Previously, amending the co-ownership rules required unanimous agreement from all co-owners — a near-impossible threshold in practice. Now, a two-thirds majority of votes is enough, provided the existing rules already contain a clause prohibiting commercial activity in units not specifically designated for commercial use.

If you're an Airbnb host in a flat: re-read your co-ownership rules to identify any existing commercial clauses, and keep a close eye on AGM notices. Such a decision can happen quickly, with no specific warning beyond the agenda. A 66% vote is now all it takes to end Airbnb activity across an entire building.

!Airbnb host collecting keys from a numbered locker on the OHLALA Lockers keybox wall, Nice — 48 Mediterranean-design compartments, 24/7 access, legal alternative to banned wall-mounted key boxes

The OHLALA Lockers keybox wall, 29 rue Gounod, Nice — 48 numbered lockers, Côte d'Azur décor, changeable codes for every stay. Open 24h/24, 7 days a week.

Energy performance ratings: a slow-burning issue you can't ignore

The Le Meur law introduces energy performance requirements specific to short-term rentals. With immediate effect: any new application for a change-of-use authorisation requires an energy performance certificate (DPE) showing a minimum rating of E. Without that minimum grade, no authorisation will be granted.

From 1 January 2034: all furnished tourist rentals will be subject to the same energy standards as long-term lets — a minimum rating of D. Properties rated F or G will effectively be banned from tourist rental from that date. It may sound like a distant deadline, but a serious energy retrofit takes years to plan and execute. In areas where tradespeople are fully booked and waiting times are growing, getting ahead of this now is the smarter move.

In Nice, the Le Meur law adds to an existing local constraint

For Airbnb hosts in Nice, the Le Meur law lands on top of a local situation that was already distinctive. Since October 2023, the City of Nice has banned wall-mounted key boxes — those code-access boxes fixed to building facades or in communal areas. The decision was taken on security and urban aesthetic grounds, and it effectively ended overnight the most common key handover method used by short-term rental hosts.

At a time when the Le Meur law is requiring greater traceability of access — who enters, when, and with what authorisation — having a reliable, secure, and documented key handover solution is no longer optional. It's a compliance requirement in its own right. A wall-mounted key box that hasn't been declared in a municipality where it's banned means a double violation: of the local authority's order, and of the traceability obligation.

This is precisely why OHLALA Lockers, at 29 rue Gounod in Nice (400m from Gare de Nice-Ville), offers a secure keybox service specifically designed for Airbnb hosts: lockers accessible 24h/24 and 7 days a week, with codes that can be changed between every stay and a full access history on record. The legal, central, presence-free solution — for managing your rentals with peace of mind, even with a 23h check-in or a last-minute guest change.

Is Airbnb still profitable in Nice in 2026?

The question everyone is asking. The honest answer: it depends. Well-located properties in high-demand tourist destinations — and Nice clearly qualifies, with its 9,400 active Airbnb listings and a median occupancy rate of around 78% — continue to generate returns above long-term rental, even with the less favourable tax treatment. The gap has narrowed, but it still exists.

That said, for properties in less sought-after areas, with average occupancy rates, or for owners who can't readily handle the growing operational demands, long-term rental is starting to look like the wiser choice again. The micro-BIC allowance for long-term furnished rentals is 50% — compared to just 30% for unclassified short-term lets. Management costs are lower, and the regulatory environment is considerably more stable.

The calculation worth making: model both scenarios using your own tax situation, actual costs, average occupancy rate, and your local municipality's regulations. Nothing is more revealing than a comparison table with your own figures. And if your Airbnb income exceeds €15,000/year, consult an accountant specialising in LMNP status before the spring 2026 filing deadline.

2026 Checklist: what to do right now

On the tax side:

1. Calculate your 2025 income and check whether you've exceeded the micro-BIC ceiling (€15,000 for unclassified, €77,700 for classified)
2. Model your tax liability under micro-BIC vs. the régime réel, using your actual costs
3. If your costs are significant (mortgage, renovations, management fees), consult an LMNP-specialist accountant before spring 2026

On the administrative side:

1. Confirm that you have a valid registration number from your local authority for each property you rent out
2. Prepare for the transition to the national online platform (deadline: 20 May 2026)
3. Check with your municipality whether any day-limit restrictions are already in force

On the property side:

1. Re-read your co-ownership rules to identify any existing commercial clauses
2. Monitor AGM notices — a 66% vote is now enough to ban Airbnb across an entire building
3. Check your DPE rating — if your property is rated F or G, start planning energy renovation work now

On the operational side:

1. Make sure your key handover solution is legal and compliant (in Nice: wall-mounted key boxes have been banned since October 2023)
2. Document property access to demonstrate traceability in the event of an inspection
3. For Nice: use a secure, traceable keybox solution — OHLALA Lockers, 29 rue Gounod, 24h/24

In summary

The Le Meur law hasn't killed the Airbnb model. It has significantly tightened the framework around it. The tax advantages are less generous, administrative obligations are increasing, and municipalities now have the tools to regulate supply on their own terms. For hosts who manage their rental seriously — well-located property, smooth operation, up-to-date accounts — short-term letting remains viable and competitive in Nice. For everyone else, now is the time to run the numbers and make an informed decision.

One thing is certain either way: winging it in 2026 is an expensive choice.