Subletting on Airbnb in France 2026: Is It Legal and What You Need From Your Landlord

Listing your rented home on Airbnb in France when you are a tenant rather than the property owner is only legal under one specific condition: you must have written authorisation from your landlord. Without it, the subletting is illegal under French tenancy law, exposes you to immediate lease termination, and may result in financial penalties. In 2026, the stakes are higher than ever: platforms are increasing compliance checks, and the French tax authority receives automatic reports of all STR income above 2,000 EUR per year.

The Legal Basis: Article 8 of the Law of 6 July 1989

The key piece of legislation governing residential tenancy subletting in France is the Loi du 6 juillet 1989 tendant a ameliorer les rapports locatifs. Article 8 of this law provides that a tenant may not sublet the dwelling, either in whole or in part, without the written agreement of the landlord, and that the rent charged to the subtenant may not exceed the rent paid by the tenant under the principal lease.

This provision is a mandatory rule (disposition d'ordre public), which means it cannot be waived by agreement between the parties or overridden by a clause in the lease. A verbal agreement from the landlord does not satisfy the statutory requirement: written consent is essential.

The law applies to all types of residential tenancy in France, including unfurnished leases (baux nus) governed by the 1989 Act and furnished residential leases (baux meuble) governed by the same Act (as amended by the Alur Law of 2014). It applies regardless of the tenant's nationality or tax residence.

What the Written Authorisation Must Cover

The landlord's written authorisation for subletting on Airbnb should address the following points to be legally effective and practically protective for both parties:

• Explicit permission to sublet: the authorisation must specifically permit short-term tourist subletting (sous-location touristique de courte duree), not just generic subletting.
• Maximum duration: the authorisation should specify the maximum number of nights per year (recommended: 120, in line with the legal cap on short-term rental of primary residences under art. L324-1-1 of the Code du tourisme).
• Price cap: the authorisation must confirm that the tenant will not charge subtenant guests more than the monthly rent per comparable period, as required by art. 8 of the 1989 Act.
• Obligation to declare: the authorisation should require the tenant to make the mandatory declaration in the mairie and obtain a registration number before listing the property.
• Liability allocation: the authorisation should clarify that the tenant remains responsible for any damage caused by subtenant guests, and that the tenant's liability insurance must cover the STR activity.
• Revocability: the landlord should include a right to revoke the authorisation with a reasonable notice period (typically 30 days).

The 120-Day Annual Cap and Primary Residence Status

French law limits the short-term rental of primary residences to 120 days per calendar year (art. L324-1-1 Code du tourisme). This limit applies to tenants subletting their primary residence just as it applies to owners letting their own home. Exceeding 120 days requires a changement d'usage authorisation from the mairie (under CCH art. L631-7), which a tenant almost certainly cannot obtain.

The concept of "primary residence" is defined as the accommodation occupied for at least 8 months per year by the tenant (or occupant). A tenant who is abroad for more than 4 months per year should be careful: the flat may lose its primary residence status, which would remove the 120-day exemption from the changement d'usage requirement and make the STR activity entirely prohibited without a separate authorisation.

Consequences of Subletting Without Authorisation

The consequences of subletting on Airbnb without the landlord's written authorisation are severe:

Consequence	Legal basis	Practical impact
Lease termination	Art. 8, Loi 6 juillet 1989	Immediate notice to vacate; eviction proceedings
Repayment of STR income	Art. 1303 Code civil	All Airbnb earnings must be repaid to the landlord
Damages	Art. 1231-1 Code civil	Compensation for any loss suffered by the landlord
Administrative fine	Art. L324-2-1 Code du tourisme	Up to 5,000 EUR for missing registration number
Tax assessment	Art. 1728 CGI	Undeclared BIC income plus 40% penalty surcharge

French courts have consistently upheld lease termination as the appropriate sanction for unauthorised subletting, even when the subletting was brief or limited to a few nights. The Cour de cassation confirmed this approach in several decisions between 2018 and 2023.

Platforms' Stance on Tenant Sublets

Both Airbnb and Booking.com require hosts to confirm, when creating a listing, that they have the legal right to rent the property. Airbnb's Terms of Service state that hosts represent and warrant that they have the right to list the accommodation and to sublease it to guests. By accepting the Terms of Service, tenants who list without landlord authorisation are in breach of the platform agreement as well as French law.

In practice, Airbnb and Booking.com do not routinely verify landlord authorisation at the listing stage. However, since the deployment of the Loi Le Meur (2024) compliance requirements and the DAC7 data reporting obligations, platforms have enhanced their verification processes in major French cities. Airbnb France can request proof of landlord authorisation as part of a compliance check, and may suspend the listing pending verification.

Revenue Cap: What It Means in Practice

The rule that the subletting price must not exceed the principal rent (art. 8 of the 1989 Act) is often misunderstood. It means:

• If a tenant pays 1,500 EUR per month for a two-bedroom flat in Paris, and the flat is let on Airbnb for 150 EUR per night, the tenant would reach the monthly rent equivalent after only 10 nights.
• The restriction applies to the total rent charged per comparable period: the daily Airbnb rate multiplied by the number of nights in a month cannot exceed the monthly rent.
• Platform fees, cleaning fees and tourist taxes paid by guests are excluded from the comparison (they are not "rent").
• In practice, this cap makes subletting financially unattractive in high-rent cities like Paris, unless the property is rented on only a few nights per month.

Declaring Subletting Income to the Tax Authority

Even if the subletting is legally authorised, the income generated from Airbnb must be declared to the French tax authority (DGFIP). For a tenant subletting a furnished accommodation, the income is taxed under BIC (benefices industriels et commerciaux):

• If total STR income does not exceed 77,700 EUR per year, the tenant may use the micro-BIC regime with a 50% flat-rate allowance (or 71% if the property is star-classified, which is unlikely for a subletting situation).
• The income must be declared on form 2042C Pro, under the LMNP section.
• Airbnb and Booking.com transmit income data to the DGFIP under DAC7 reporting for all hosts earning more than 2,000 EUR per year or making more than 30 transactions. The DGFIP cross-checks this against declared income.
• If the subletting income falls below the primary rent charged (as required by law), the tax liability will be modest, since the taxable base under micro-BIC is already reduced by 50%.

For complete guidance on STR compliance requirements in France, including registration, DPE, and tax obligations for non-resident owners and tenants, visit HostReady.eu.