RULE 01
Declaration and registration number
Statute in force since 20 May 2026
Anyone offering a furnished tourist let must first declare it, in person, on a national online service run by a single public body. A decree of 19 March 2026 names that body: the Directorate General for Enterprise (DGE). The declaration states whether the property is the owner's main residence, with proof.
Once the file is complete, the service issues a declaration number, which is passed on to the town and, where relevant, to the intercommunal body in charge of tourism. Every listing must show that number and say whether it comes from a private individual or a professional. Platforms and agents must remind you of these duties, collect a sworn statement and publish the number in the listing.
Failing to declare: administrative fine set by the town, up to 10,000 €. False declaration or false number: up to 20,000 €.
In Dijon
On its tourist tax portal, Dijon Métropole writes that the registration number on its territory "will only be effective at the end of 2026" (our translation), and that it will announce the opening date of the online service once known. Meanwhile, the host area of that portal offers a pre-filled town hall declaration form (Cerfa) for furnished lets. The service-public.fr sheet F2043, checked on 21 May 2026, also tells owners to ask the town hall which online service to use.
RULE 02
Main residence: 120 days, or fewer
90-day cap possible since 1 January 2025
A furnished let declared as the owner's main residence may not be let for more than 120 days per calendar year, except for work obligations, health reasons or force majeure. The town may lower that cap, by a reasoned council decision, down to 90 days.
The town may also ask, until 31 December of the following year, how many days the property was let, whether or not it is the main residence. The answer is due within one month. Exceeding the cap exposes the owner to a civil fine of up to 15,000 €.
In Dijon
We found no page on dijon.fr or dijon-metropole.fr announcing a cap below 120 days (search of 18 October 2026). Have the Dijon town hall confirm it before letting for more than 90 days.
RULE 03
DPE: two rules for furnished tourist lets
Since 21 November 2024, then on 1 January 2034
Where letting the property as a tourist let requires a change-of-use authorisation, the owner must provide a DPE rated A to E, then A to D from 1 January 2034 (Construction and Housing Code, article L. 631-10, mainland France).
From 1 January 2034, every furnished tourist let must meet the energy level of a decent home, A to D at that date, unless it is the owner's main residence (Tourism Code, article L. 324-2-2). The mayor will then be able to ask for the DPE, due within two months, with a penalty of 100 € per day of delay. Letting below that level will carry an administrative fine of up to 5,000 € per property.
The ban on letting a G-rated home since 1 January 2025, then F in 2028, concerns a decent home let as the tenant's main residence (Law of 6 July 1989, article 6). It only reaches furnished tourist lets through article L. 324-2-2, that is in 2034.
In Dijon
F and G assessments in Dijon, from the public ADEME file, are listed street by street on our DPE F and G page.
RULE 04
Change of use: only where the local authority requires it
Rules amended on 21 November 2024
Letting a furnished home as a tourist let is a change of use (Construction and Housing Code, article L. 631-7). Prior authorisation is only required where the local council has decided so: in towns on a list set by decree, or elsewhere by a decision of the intercommunal body in charge of the local urban plan, failing that the town council, justified by an imbalance between housing supply and demand (article L. 631-9).
Letting without a required authorisation carries a civil fine of up to 100,000 € per property (article L. 651-2).
In Dijon
We found no published Dijon decision on this point (search of 18 October 2026). Ask the town hall whether your address is concerned before listing the property.
RULE 05
Co-ownership: what the building rules may decide
Since 21 November 2024
Co-ownership rules drawn up since the law must state explicitly whether tourist lets are allowed or banned. In a building whose rules forbid any commercial activity in lots not intended for commerce, the general meeting may vote to ban tourist lets, main residences excepted, by the majority of article 26 of the Law of 10 July 1965.
An owner who declares a lot as a tourist let informs the managing agent, who adds an information item to the agenda of the next general meeting.
RULE 06
Micro-BIC: 30% for an unclassified let
Income received since 1 January 2025
For an unclassified furnished tourist let, the micro-BIC regime applies up to 15,000 € of receipts, with a 30% flat deduction. A classified (star-rated) let falls under the services regime, with a 50% deduction (General Tax Code, article 50-0, as amended by article 7 of the law).
Sheet F32744 of service-public.fr, checked on 15 April 2026, gives a ceiling of 77,700 € of receipts for a classified let in 2025 and 83,600 € in 2026. Above the ceiling, the real-expenses regime applies.