Loi Le Meur 2026: What Changed for Foreign STR Owners in France

Loi Le Meur 2026: What Changed for Foreign STR Owners in France

Loi 2024-1039 du 19 novembre 2024 (Loi Le Meur, named after the rapporteurs Annaïg Le Meur and Iñaki Echaniz) is the largest restructuring of French short-term rental rules in twenty years. For a UK or US owner of a Provence farmhouse, a Lyon studio or an Annecy chalet, the law cuts the micro-BIC tax abattement, lowers the turnover ceiling, hardens DPE thresholds and gives mairies sweeping new powers. This article explains what changed, when each rule bites, and what to do before the 2026 filing season closes.

The Loi Le Meur entered into force on 21 November 2024 (one day after publication in the Journal Officiel) and applies to revenue earned from 1 January 2025 onward, declared in spring 2026. It modifies the Code du Tourisme, the CCH (Code de la Construction et de l'Habitation), the Code Général des Impôts and the Code Général des Collectivités Territoriales. The political driver was the Paris housing crunch and the Côte d'Azur over-tourism debate, but the rules apply nationwide.

Change One: Micro-BIC Abattement Cut from 50% to 30% for Non-Classé

The micro-BIC (Bénéfices Industriels et Commerciaux, micro regime, French simplified business income tax) was the workhorse for foreign STR owners with French income below the turnover ceiling. Under the pre-2025 rules: classé meublé de tourisme got a 71% abattement up to EUR 188,700 turnover, non-classé meublé de tourisme got a 50% abattement up to EUR 77,700 turnover.

From 1 January 2025 (revenue declared in 2026): classé keeps 71% but the ceiling drops to EUR 77,700. Non-classé drops to 30% abattement with a EUR 15,000 ceiling. Cross either ceiling and you fall into the régime réel (full accounting), which is more onerous but allows depreciation deduction and may be net favourable for properties with mortgage interest and renovation costs.

Practical impact for a UK owner with a non-classé Provence farmhouse earning EUR 28,000 gross in 2025: pre-Loi Le Meur, micro-BIC abattement of 50% gives EUR 14,000 taxable, taxed at 20% under IR (income tax) plus 17.2% prélèvements sociaux equals roughly EUR 5,200. Post-Loi Le Meur, the EUR 28,000 turnover exceeds the EUR 15,000 ceiling so the owner falls into régime réel with full accounting from day one, plus the abattement no longer applies even on the partial period.

Change Two: Get Classé to Keep the 71% Abattement

The clear winner of Loi Le Meur is the classement (1 to 5 stars under art. D324-2 Code du Tourisme). Getting classé moves you from the 30% abattement to 71%, lifts the ceiling to EUR 77,700 and sometimes reduces taxe de séjour. The cost: EUR 150 to 350 per inspection by an accredited body (Atout France, Petits Châteaux de France, Clévacances, Gîtes de France) plus a minor compliance investment (smoke detector, kitchen kit, communication board).

The classement is valid 5 years and renewable. For a UK or US owner, the inspection can be scheduled remotely with a French mandataire present. The bookable inspection slot turnaround is usually 4 to 8 weeks. Getting classé before 31 March 2026 means the 2025 income is taxed under the 71% regime if you opt for it explicitly on CERFA 2042 NR.

Change Three: DPE Threshold Tightened

The DPE (Diagnostic de Performance Énergétique, French energy performance certificate) was already mandatory for all rentals. Loi Le Meur adds a phase-out for the worst-performing properties in the meublé de tourisme segment.

DPE rating	Effective date	Consequence for STR
G	1 January 2025	Banned from new STR registrations in tension zones
F	1 January 2028	Banned from new STR registrations nationwide
E	1 January 2034	Banned from new STR registrations nationwide
D and better	n/a	No restriction

The phase-out only blocks new registrations or transfers, not existing numéros, but a UK or US owner buying a property in 2026 with a G rating cannot register it as STR in Paris, Nice or Bordeaux. Renovation cost to lift a G to a D is typically EUR 15,000 to 60,000 depending on building age. The MaPrimeRénov subsidy (open to non-residents who own French rental property) covers 20% to 70% depending on income.

Change Four: Mairies Get Power to Cap Annual Rental Days

Pre-Loi Le Meur the 120-day cap on residence principale rentals was nationwide, with no scope for mairies to lower it. Post-Loi Le Meur, art. L324-2-1 Code du Tourisme lets the conseil municipal lower the cap to 90 days by deliberation in tension zones. Paris voted on 12 December 2024 to set the cap at 90 days from 1 January 2026.

Lyon, Bordeaux, Annecy, Saint-Malo and a wave of other communes are expected to follow in 2026. The cap applies only to residence principale (your main home), so a UK owner of a Paris pied-à-terre is not directly affected, but the broader cap signals a hardening posture from mairies and triggers more frequent control sweeps.

Change Five: Compulsory Numéro Across More Communes

The numéro d'enregistrement was previously mandatory only when the commune voted in. Loi Le Meur reverses the default: every commune must enforce the numéro by 31 December 2026 unless the conseil municipal explicitly opts out. The opt-out is rare in practice because the numéro is the gateway to taxe de séjour collection, which mairies need.

For a foreign owner with a property in a small rural commune that previously skipped registration, you will need to file the numéro by end of 2026. See our dedicated registration article for the procedure.

Change Six: Co-Ownership Veto Strengthened

Art. 9 ter of the Loi du 10 juillet 1965 on copropriété (codified by Loi Le Meur) lets a syndicat de copropriétaires (homeowners' association) ban STR by a 2/3 majority vote (down from the unanimity previously required). The vote applies prospectively, so existing legal STR units are grandfathered, but the threshold is much easier to clear and a wave of Paris and Nice copropriétés voted bans in early 2025.

For a UK or US buyer in 2026, request the procès-verbal of the last three assemblées générales of the copropriété before signing the compromis de vente. Any STR ban resolution voids your business plan for the property.

What to Do Now: A Foreign Owner's 2026 Action List

• Pull your last DPE: if rated G, plan renovation or sell before tension-zone purchase. If rated E or F, add to a 2026-2027 capex plan.
• Run the 2025 turnover number: if you exceed EUR 15,000 non-classé or EUR 77,700 classé, model both micro-BIC and régime réel before filing.
• Apply for classement if non-classé and rents above EUR 8,000: the 41 percentage-point swing in abattement usually pays back in year 1.
• Check the copropriété meeting minutes for any STR-restrictive resolution.
• Confirm the numéro d'enregistrement remains valid post-renewal cycle.
• If you operate in Paris, plan around the 90-day cap (residence principale only).

The Régime Réel Is Not Always Bad News

For a UK or US owner with a financed property and significant capex, the régime réel may produce a lower taxable result than micro-BIC even with the abattement. Under régime réel you deduct: mortgage interest, copropriété charges, taxe foncière (annual property tax), insurance, depreciation on the building (typically 2 to 3% per year linear over 30 to 50 years), depreciation on furniture (typically 10% over 10 years), accountancy fees and platform commissions.

A typical Provence farmhouse purchased EUR 450,000 in 2024 with EUR 200,000 finance: annual depreciation EUR 12,000, interest EUR 6,500, charges EUR 4,500, total deductions EUR 23,000. With EUR 28,000 gross rents, taxable result is EUR 5,000 vs EUR 19,600 under micro-BIC at 30% abattement. The régime réel saves the owner roughly EUR 5,200 in income tax plus prélèvements sociaux.

Frequently Asked Questions

Does Loi Le Meur apply retroactively to 2024 rental income?

No. The new abattement and ceilings apply to income earned from 1 January 2025 onward, declared on the spring 2026 filing. The 2024 income filed in spring 2025 still uses the pre-Loi Le Meur 50% abattement.

I am a UK resident, does Brexit affect how Loi Le Meur applies to me?

The Loi Le Meur tax rules apply to every owner regardless of residence. Brexit affects only the prélèvements sociaux question (UK owners now pay 17.2%, see our dedicated article) and the 90/180 visa cap.

Can I still classify my Provence farmhouse if it is older than the recent DPE rules require?

Classement and DPE are separate. You can be classé 4 stars with a DPE F rating. The DPE thresholds bite on STR registration, not classement. If your DPE is G in a tension zone, you cannot register the property for STR even if you are classé.

What is the régime réel filing deadline?

Régime réel requires bookkeeping under the BIC simplified or normal regime. The TVA-equivalent declaration (mostly nil for LMNP) is due in May. The income tax CERFA 2042 NR is due in May or June depending on département. Penalties for late filing are 10% plus interest at 0.20% per month.

Did Loi Le Meur change the Paris 120-day cap?

Yes. Paris voted on 12 December 2024 to lower the cap to 90 days from 1 January 2026 for residence principale. The cap does not apply to residence secondaire (which most foreign owners hold), where a full numéro plus changement d'usage already governs.

Are platform commissions deductible under régime réel?

Yes, under art. 39 CGI the Airbnb 3% host fee, the Booking 15 to 18% commission and the Vrbo subscription are fully deductible business expenses for the régime réel. Under micro-BIC they are absorbed within the abattement.

For a personalised model of micro-BIC vs régime réel based on your French property, see the Standard Package HostReady (France) which includes a comparative tax memo and the CERFA 2042 NR drafting for non-residents.