Star Rating for a Furnished Tourist Rental in France: Steps, Cost and Tax Benefit (2026)

13 min to read

Since the Le Meur law, the official star rating for furnished tourist rentals (the "classement en meublé de tourisme") has become a real lever. For 150 to 200 euros, one inspection visit can move you from a 30 % to a 50 % flat deduction on your rental income, for five years. But it is not worth it for everyone.

This guide walks through the whole process, with official figures checked in October 2026. It is not legal or tax advice: for your own situation, talk to your accountant.

What the rating actually is

The rating places a furnished property let for short stays in a category from 1 to 5 stars, based on a national grid. It is voluntary, paid for by the owner, and valid for 5 years (source: service-public.gouv.fr, sheet F2043, consulted in October 2026).

The grid is set by the ministerial order of 2 August 2010, as amended. Its latest overhaul, the order of 24 November 2021, applies to inspections carried out since 1 February 2022 (source: legifrance.gouv.fr, consulted in October 2026). It has 133 criteria in three chapters: equipment and fittings, guest services, accessibility and sustainability (source: entreprises.gouv.fr, "Les meublés de tourisme" page, consulted in October 2026). Some criteria are mandatory and non-compensable: no points earned elsewhere can make up for them.

In 2023, France had 179,400 rated furnished rentals out of an estimated 1.2 million (source: entreprises.gouv.fr, citing ADN Tourisme, consulted in October 2026). Fewer than one in six is rated.

Who issues the stars

Unlike hotels, furnished rentals are not rated through Atout France. The owner picks an assessment body from two lists: bodies accredited by COFRAC (the French accreditation committee) for this activity, and bodies covered by point 2 of article L. 324-1 of the Tourism Code, which are deemed accredited (source: entreprises.gouv.fr, consulted in October 2026). In practice, that includes:

the departmental Gîtes de France offices, which also rate properties outside their label;
Clévacances, an approved inspection body for ratings anywhere in France;
many tourist offices, such as Nice Côte d'Azur, which only lists a rental on its website once it is rated;
accredited private firms.

The body carries out the visit and issues the decision itself. There is no file to send to the prefecture.

Steps and timing

Declare the rental to the town hall if you have not already (Cerfa form 14004, or a registration number in towns that require one). The declaration is mandatory for every furnished tourist rental, rated or not, except your main residence (source: entreprises.gouv.fr, consulted in October 2026). Our guide to the registration number by city covers the special cases.
Request the visit from the body of your choice using the rating application form. Most ask you to fill in the grid yourself before the visit.
Receive the inspection certificate: the body has one month after the visit to send it, with the inspection report, the grid and the proposed rating (source: service-public.gouv.fr, sheet F2043, consulted in October 2026).
Accept or refuse: you have 15 days from receipt to refuse the proposal. If you do not refuse within that time, the rating is granted (source: entreprises.gouv.fr, consulted in October 2026).
Update your town hall declaration, since the rating is one of the details that must be re-declared when it changes, and tell whoever collects your tourist tax.

The overall timing depends mostly on the body's schedule: the only legal deadline is that one month after the visit.

What it costs

Prices are unregulated and vary by body, department and property size. Two public examples:

Gîtes de France Savoie: a single rate of €150 including VAT per property, covering travel, the visit and the paperwork, valid until 31 December 2026 (source: gites-de-france-savoie.com, consulted in October 2026).
Gîtes de France Var: a base rate of €200 for a rating valid 5 years, with a free rating simulation before the visit (source: gites-de-france-var.fr, consulted in October 2026).

Spread over the validity period, that is €30 to €40 a year. Ask for two quotes.

The tax benefit since the Le Meur law

This is the heart of the matter. Law no. 2024-1039 of 19 November 2024, known as the Le Meur law, rewrote article 50-0 of the French tax code for income received from 1 January 2025 (source: legifrance.gouv.fr, article 7 of the law, consulted in October 2026). The micro-BIC regime now looks like this:

Unrated furnished tourist rental: micro-BIC available up to €15,000 of annual income, with a 30 % flat deduction.
Rated furnished tourist rental and bed and breakfasts: micro-BIC available up to €77,700 of annual income, with a 50 % flat deduction.

In both cases the deduction cannot be lower than €305 (source: impots.gouv.fr, "Je loue un logement meublé, comment déclarer mes revenus", and service-public.gouv.fr, sheet F32744, consulted in October 2026). Above the threshold, the actual-expenses regime applies, with bookkeeping and depreciation.

Some tourist office pages still show the old 71 % deduction: that is no longer the law. Our page on the Le Meur law traces what changed.

Worked example

Take a studio that brings in €12,000 of rental income a year, owned by a taxpayer in the 30 % marginal bracket (taxable income from €29,580 to €84,577 per household share for 2025 income, source: service-public.gouv.fr, sheet F1419, consulted in October 2026). Non-professional furnished rental income also carries 17.2 % of social levies (source: service-public.gouv.fr, sheet F2329, consulted in October 2026).

Unrated: taxable base 12,000 × 70 % = €8,400. Income tax at 30 % = €2,520, social levies at 17.2 % = €1,444.80. Total: €3,964.80.
Rated: taxable base 12,000 × 50 % = €6,000. Income tax €1,800, social levies €1,032. Total: €2,832.

The gap is €1,132.80 a year, roughly €5,660 over the five years of validity, for a visit billed at €150 to €200. The more the property earns, the wider the gap: at €15,000 of income it reaches €1,416 a year under the same assumptions.

There is a second effect that is often overlooked: above €15,000 of income, an unrated rental drops out of micro-BIC altogether. A property earning €20,000 a year must switch to the actual-expenses regime if it is unrated, while it stays in micro if it is rated. The actual regime can be better with high expenses and a depreciable property, but it requires proper accounts. Compare both regimes with your own numbers in our LMNP tax calculator, and read the 2026 LMNP tax guide for the details.

The effect on tourist tax

Tourist tax is paid by the guest, but how it is calculated depends on your rating, and the difference shows in the displayed price.

For a rated rental, the municipality sets a rate per person per night within legal bands: €0.20 to €0.80 for 1 star, €0.30 to €0.90 for 2 stars, €0.50 to €1.50 for 3 stars, €0.70 to €2.30 for 4 stars, and €0.70 to €3 for 5 stars. For an unrated rental, or one awaiting a rating, the municipality applies a rate between 1 % and 5 % of the cost of the night per person, capped at the highest rate it has adopted (source: Code général des collectivités territoriales, article L. 2333-30, version in force since 16 February 2025, legifrance.gouv.fr, consulted in October 2026).

In practice, in a town applying 5 %, a €120 night for two people means €3 of tax per person per night for an unrated rental, against a maximum of €1.50 for a 3-star one. In a town applying 1 %, the effect reverses for cheap properties. Run the numbers with your town's rate in our tourist tax calculator.

Visibility and other perks

Tourist offices: many only list rated rentals on their website and in their brochures. Nice Côte d'Azur says so in black and white (source: explorenicecotedazur.com, partner area, consulted in October 2026).
Holiday vouchers: the rating opens membership of ANCV, so you can accept chèques-vacances (source: entreprises.gouv.fr, consulted in October 2026).
Local exemptions: some municipalities in rural revitalisation zones can, by council decision, exempt rated rentals from property tax or housing tax (same source). Ask your town hall.
Platforms: on Airbnb and Booking, the stars shown are guest review stars, not the official rating. You can mention it in the listing text, and it is above all a trust signal for direct bookings.

The rating guarantees a level of equipment, not the quality of the welcome. A digital welcome book, like the one LivretAccueil offers, covers exactly the part the grid does not measure.

Is it worth it for you

Yes, almost always, as soon as you are under micro-BIC: the first year's saving pays for the visit several times over. Three cases deserve a second thought:

You are already under the actual regime with heavy depreciation: the flat deduction does not apply to you. What remains is the tourist tax and visibility upside.
The property fails a mandatory criterion: price the work before paying for the visit. Bodies that offer a free simulation are useful here.
You rent very little: the gain is still positive but modest, and the €305 minimum deduction narrows the gap between the two rates.

Frequently asked questions

Is the rating mandatory to rent on Airbnb?

No, it is voluntary. What is mandatory is the town hall declaration or the registration number, whether the property is rated or not.

Can I refuse the number of stars proposed?

Yes, within 15 days of receiving the inspection certificate. Without a reply, the rating is granted. If you are aiming for a higher category, make the adjustments before the visit rather than refusing afterwards.

From when does the 50 % deduction apply?

The rating must be in force for the income concerned, with no retroactive effect. If you get rated mid-year, check with your tax office how to treat the transition year.