Renting out your tiny house: holiday lets, rules and tax

Unusual holiday accommodation, a gîte at the bottom of the garden, a home let all year round: more and more owners are looking to earn an income from a tiny house. The project is entirely feasible, but it runs into three questions you need to settle before buying: where the house can take in tenants, under what status, and how the income is taxed. This guide sets out where things stand, with the legal texts to back it up.

Is a tiny house furnished tourist accommodation?

No. The Direction générale des Entreprises (DGE, the French directorate-general for enterprise), which oversees the classification of tourist accommodation, is explicit: furnished tourist accommodation (meublé de tourisme) means furnished villas, flats or studios standing on foundations, which are neither demountable, transportable nor towable. So-called unusual accommodation (tiny houses, wooden wagons, cabins, bubble tents) cannot be classified as furnished tourist accommodation.

This position has two practical consequences:

• No star rating as “furnished tourist accommodation”, and therefore no access to the tax regime for classified furnished lets, which is the most favourable.
• A legal framework to be worked out case by case: depending on whether it keeps its wheels, is set down on the ground or is installed on a campsite, the tiny house falls under the rules for caravans, for light leisure dwellings (habitations légères de loisirs, HLL) or for buildings.

Operators can, however, join private quality networks (Gîtes de France, Accueil Paysan, Rando Accueil…), subject to their membership conditions.

Where can a tiny house intended for letting be sited?

This is the decisive question. Several frameworks exist side by side:

• On a campsite, in a residential leisure park or in a holiday village: these are the places intended for light leisure dwellings (article R111-38 of the Code de l’urbanisme, the French planning code). There, an HLL with a floor area of no more than 35 m² is exempt from any formality. This is the safest solution legally, often arranged with the site operator.
• On your own land, tiny house set down on the ground (HLL): outside these places, an HLL is subject to the ordinary rules for buildings (article R111-40): a prior declaration (déclaration préalable) or planning permission (permis de construire) depending on the floor area. The PLU (local urban plan) must also allow tourist accommodation in the zone: this is the sub-use “other tourist accommodation” (autres hébergements touristiques, article R151-28 of the Code de l’urbanisme).
• On your land, tiny house on wheels: it falls under the rules for caravans. Beyond three months’ parking a year, a prior declaration is required, and the PLU may ban caravans in the zone.

Beware of a common misconception: a “declared campsite” (terrain de camping déclaré: no more than six units or twenty people, created by a simple prior declaration) accepts neither mobile leisure homes (RML) nor HLLs, only campers’ tents, caravans and motorhomes. Above these thresholds, creating a campsite requires a development permit (permis d’aménager).

Before buying anything, present your specific project to the town hall’s planning department and ask for an operational planning certificate (certificat d’urbanisme opérationnel). The siting rules are detailed in our guide on where to site a tiny house.

What are the formalities for short-term letting?

The law of 19 November 2024, known as the Le Meur law, tightened the regulation of furnished tourist accommodation: declaration through a national online service with a registration number (mandatory by 20 May 2026 at the latest), an energy performance requirement (class E minimum, then D from 2034) and fines of up to €10,000 for failing to register and €20,000 for a false declaration.

These obligations apply to furnished tourist accommodation. Since, according to the DGE, a tiny house is not furnished tourist accommodation, they do not automatically apply to it; but municipalities apply their own rules to tourist accommodation, and booking platforms may require a number. Check with the town hall before your first listing goes online, and keep the reply in writing.

In municipalities that have introduced it, the tourist tax (taxe de séjour) is payable by holidaymakers for each night: the host, or the platform when it collects the payment, collects it and pays it over to the municipality.

How is rental income taxed?

Letting furnished accommodation falls under income tax, in the category of industrial and commercial profits (bénéfices industriels et commerciaux, BIC). There are two regimes: the micro regime, with a flat-rate allowance, and the actual (réel) regime, which deducts actual expenses and depreciation.

The 2025 Finance Act tightened the micro regime for tourist lets. For 2025 income:

• Unclassified furnished tourist accommodation: micro regime up to €15,000 in takings, with an allowance of 30% (compared with €77,700 and 50% previously).
• Classified furnished tourist accommodation and bed and breakfasts (chambres d’hôtes): up to €77,700 in takings, allowance of 50%.
• Social security contributions: payable above €23,000 in annual takings; below that, the income is subject to social levies (prélèvements sociaux).

As a tiny house cannot be classified, the regime for classified furnished lets is in practice closed to it. The choice between micro and actual, and the exact classification of the activity, warrant the advice of a chartered accountant: the actual regime is often more advantageous when the investment is recent, thanks to depreciation of the house and equipment. Local taxes are covered in our guide on property tax for a tiny house.

What about a year-round let?

Letting a tiny house as a tenant’s main residence, under a lease, is a different activity. The home must then be decent (logement décent): a main room of at least 9 m² with a ceiling height of 2.20 m (or 20 m³), drinking water, a kitchen area, indoor sanitary facilities, heating, electricity, waste water drainage and a minimum level of energy performance. The legal framework for permanent living is set out in our guide on living in a tiny house all year round.

What insurance for a rented tiny house?

Standard home insurance for an owner-occupier does not necessarily cover letting. Declare the activity to your insurer: depending on the case, you will need an extension of cover, a non-occupying owner policy, or third-party liability cover suited to hosting the public. For holiday lets, the tenant is not obliged to take out insurance. Everything is detailed in our guide on tiny house insurance.

How do you estimate the profitability of a rented tiny house?

Be wary of yields quoted without any detail. Build your own calculation, on cautious assumptions:

1. Income: average price per night, multiplied by a realistic number of nights let per year, taking into account the seasonality of your region.
2. Operating costs: platform commissions, cleaning and linen, energy and water, consumables, maintenance, insurance, local taxes, accounting.
3. The investment: the house and its options, the land or its rent, preparing the site, utility connections, furniture, authorisation fees.
4. Tax: depending on the regime chosen (micro or actual) and your other income.

The annual net result, divided by the total investment, gives your real return. For the cost of the house itself, see our prices and our guide on financing a tiny house.

Which tiny house to choose for letting?

Rented accommodation must be robust, easy to maintain and comfortable in every season. Prioritise good insulation, efficient ventilation, a functional shower room and durable materials. To host groups, a house with several sleeping places such as the dormitory tiny house or the Sharewood is suitable; for a couple, a more compact model such as the Lovewood.

Key points

• According to the DGE, a tiny house cannot be classified as furnished tourist accommodation.
• The land decides everything: a campsite or residential leisure park, or a planning authorisation and a compatible PLU on private land.
• A declared campsite accepts neither mobile leisure homes nor HLLs.
• The income falls under BIC; in 2025, the micro-BIC regime for unclassified furnished tourist accommodation is capped at €15,000 with a 30% allowance.
• Declare the letting to your insurer and check with the town hall before the first booking.

Note: this guide sets out the general rules, checked on the date shown. It does not replace personalised advice: local rules (PLU, protected areas, risk zones) may be stricter. For a specific project, contact your town hall’s planning department or the ADIL (departmental housing information agency) for your département.