For many expats, the dream of moving to France goes hand in hand with running a small gîte business: a holiday cottage or furnished rental that brings in income while you live on site or nearby.
But a gîte is more than just “renting out a pretty house”. In legal terms, you’re operating a meublé de tourisme (furnished tourist accommodation). That comes with specific rules, registrations, energy and safety standards, and a tax regime that changed again for 2025–2026.
This article walks you through the key points so you can evaluate the project with clear eyes and avoid the traps that catch many new owners.
Table of Contents
What is a gîte in French law?
In everyday speech, a gîte is a self-contained holiday rental, often in a rural or semi-rural setting. Legally, it is treated as a meublé de tourisme: a furnished property offered to guests for short stays, without permanent residence.
It is not the same as a chambre d’hôtes (B&B). B&Bs:
- Involve hosting guests in your home
- Include breakfast and some services
- Have their own declaration and service rules
If you plan to offer hotel-style services (daily cleaning, breakfast, reception), you may fall into a para-hôtelier regime instead of simple furnished letting, with different tax and social rules. More on that below.
Choosing the right location and market position
Before you even look at legal structures, you need to be clear on who you’re trying to attract and why they’d choose you.
Location and accessibility
When you assess a property, look at:
- Access: road, rail and airport links; how easy it is for guests from the UK, US or northern Europe to reach you.
- All-season appeal: is there enough to do outside of summer (markets, hiking, wine, cities, spas, ski, etc.)?
- Local services: shops, restaurants, medical facilities, especially if you’re aiming for off-peak or shoulder-season bookings.
Researching the competition
Spend time analysing:
- How many gîtes / meublés de tourisme exist within, say, 20 km
- Their nightly/weekly pricing, minimum stays and occupancy
- Their reviews (what guests actually value or complain about)
- Their seasonal calendars (when they’re busy, when they’re empty)
Whenever possible, stay in similar properties as a guest. It’s the fastest way to understand what works and where the gaps are.
Create a solid business plan for your gîte business
Whether you’re buying your first property in France or converting an existing home into a holiday rental, a well-structured business plan is one of the most valuable tools you can have. It clarifies your goals, helps you understand your market, and gives you the financial visibility you need before making major decisions.
A strong business plan for a gîte should include:
- Your target market: couples looking for a rural escape, cycling groups, families, remote workers, pet owners, etc.
- Your USP: what makes your property different from the 10–20 gîtes within a short radius? Space? Location? Amenities? Seasonal appeal?
- Pricing and revenue projections: based on real market data, seasonal occupancy patterns, and your operating costs (utilities, cleaning, insurance, taxe de séjour, maintenance).
- Marketing strategy: How will guests find you? Direct bookings? Platforms? Partnerships with local tourism offices or activity providers?
- Operational structure: Will you self-manage, outsource changeovers, or hire a local manager?
A clear, realistic plan makes everything easier, from securing financing to choosing the right legal structure and managing cash flow in low season. It also reduces the risk of underestimating renovation costs or overestimating year-round demand, which are two of the most common expat mistakes.
📌 If you want step-by-step guidance, you can also read: Creating a business plan for your small business in France
Download your free gîte business plan here and start mapping out your project with clarity and confidence.
Business model & legal structure: Micro, LMNP, company?
Once you’re confident there is a market, you need to decide how you will operate.
Most small gîte owners fall under one of these umbrellas:
- LMNP/LMP (loueur en meublé non professionnel / professionnel): Furnished rental status under French tax law (BIC income). You may not need to register as a micro-entrepreneur if you’re purely renting, but you do need a SIRET in many cases and to choose a tax regime.
- Micro-entreprise: Useful if you’re adding services (activities, experiences) or combining gîte income with other freelance activity. Simple reporting but strict turnover thresholds.
- Company (EURL / SARL / SASU / SAS): Can be appropriate if you’re scaling (multiple units, staff) or want liability separation, but brings more admin and accounting.
From 2026, all business formalities (creation, changes, closure) are handled online via the Guichet des formalités des entreprises (INPI). Chambers of commerce and métiers advise, but they no longer process filings for you.
Because the lines between “furnished rental” and “para-hôtelier” can be blurred, it’s worth checking your situation with a French-speaking accountant before you choose a status.
Legal obligations for gîtes: Declarations, DPE, safety and taxe de séjour
This is where the rules have moved most in the last few years.
Declaration and registration number (national system by 20 May 2026)
Until the national portal is fully live, many communes still require a declaration to the mairie for meublés de tourisme.
From 20 May 2026 at the latest, all furnished tourist lets will have to be declared via a national online portal, which will:
- Issue a registration number
- Require you to clarify if the property is your résidence principale or not
- Feed that data to communes and booking platforms
If you don’t comply, you risk:
- Fines
- Delisting by platforms (they will be required to display your valid registration number)
Important: be prepared to prove which property is your main home (typically via tax documents).
Change-of-use authorisation in big cities
In many larger cities and saturated tourist areas (Paris and others using changement d’usage), you may need prior authorisation to convert a dwelling into a tourist rental, especially if it is not your main home.
Breaching these rules can lead to:
- Fines up to 100,000 €
- Daily penalty payments
- Court action to revert to residential use
If you’re looking at property in a city or heavily touristed area, budget for a legal check on change-of-use rules before you sign anything.
Energy performance (DPE): new obligations
The Diagnostic de Performance Énergétique (DPE) is no longer a formality.
For meublés de tourisme, new rules include:
- To obtain change-of-use authorisation now (in metropolitan France), the dwelling must have a DPE rating between A and E until 31 December 2033, then A to D from 1 January 2034.
- From 2034, all meublés de tourisme that are not the host’s main home must meet minimum “decency” energy levels (A–D in mainland; A–E overseas).
- Mayors can require a valid DPE and fine for failure to provide it.
- All adverts (even seasonal) must show DPE class, greenhouse gas emissions, and estimated annual energy costs.
If you’re buying an older property, factor in renovation costs to improve the DPE and check whether any local or national support exists before you start work.
Safety: pools, fire, ERP thresholds
Safety is not optional, and the rules are precise:
- Private in-ground pools must be equipped with at least one approved safety device (fence/barrier, alarm, cover, or shelter). Non-compliance can be fined up to 45,000 €.
- If your gîte accommodates more than 15 people at the same time, it can be classed as an ERP (Établissement Recevant du Public). This triggers stricter fire safety and accessibility rules (category/type O). Under that threshold, you generally follow housing regulations, but with a duty of care to guests.
If you’re planning multiple units or a large capacity, get advice early, retrofitting ERP standards after the fact is expensive.
Taxe de séjour (tourist tax)
Most communes levy a taxe de séjour (visitor tax):
- You either collect it and pay it on, or platforms (e.g. Airbnb, Booking) collect it automatically where systems are enabled.
- The rate depends on your classification (meublé classé vs non classé) and local decisions.
- Additional regional surcharges may apply (e.g. in Île-de-France).
Classified and non-classified properties are taxed differently (fixed per-night bands vs percentage of price), so classification can change your tax position, sometimes up, sometimes down.
Taxation of gîte income (2025 Onwards)
Income from a gîte is generally treated as BIC (bénéfices industriels et commerciaux), trading income.
Micro-BIC thresholds from 2025 income (filed 2026)
For 2025 income, the main micro-BIC thresholds are:
- Non-classified meublés de tourisme
- Turnover cap: 15,000 €
- Flat allowance: 30% (70% deemed taxable)
- Classified meublés de tourisme / chambres d’hôtes
- Turnover cap: 77,700 €
- Flat allowance: 50% (50% deemed taxable)
Above those thresholds, or if micro-BIC isn’t advantageous, you fall into a real regime (detailed accounting, deduction of actual expenses).
Official classification: why it matters
To access the higher cap/allowance, your property must be officially classified as a meublé de tourisme via an accredited body (Atout France framework):
- Classification is voluntary
- Valid for 5 years
- Involves an inspection and a fee
It also gives you a marketing advantage (stars, quality labels) and sometimes makes tourist offices more inclined to promote you.
Official classification: why it matters
Most gîte businesses are subject to CFE, a local business property tax. However:
- There is an exemption for very small activity: under 5,000 € of annual receipts (minimum CFE).
- Occasional lets and certain “part of main home” situations may be treated differently.
Plan ahead: ask your accountant how CFE will apply to your set-up and whether the property you’re eyeing will push your CFE base higher than you expect.
Para-hôtelier: when your gîte becomes a mini-hotel
If you offer hotel-like services (regular cleaning during stays, breakfasts, reception, daily linen changes, etc.), you may be treated as para-hôtelier:
- Different tax and social regime
- Possible VAT obligations
- More scrutiny from social security
This can be attractive at scale but is usually not the starting point for a single rural gîte. Before you promise too many services, check with a professional which side of the line you’re on.
Renovation, positioning and guest experience
Once the legal and tax side is clear, you can think about what kind of stay you’re offering.
Ask yourself:
- Is your gîte for couples, families, cyclists, walkers, remote workers, pet owners?
- What do they need to feel that booking your place is an easy decision?
Align renovation and equipment with your target:
- Reliable wifi for remote workers
- Safe spaces and equipment for children
- Secure storage for bikes
- Pet-friendly layout if you allow animals
- Eco-conscious features (good insulation, low-energy lighting, recycling) for travellers who pay attention to sustainability
Eco-renovation can also improve your DPE rating, which is now central to both compliance and marketing.
Marketing your gîte: Online, offline and platforms
A gîte with perfect compliance and no visibility doesn’t book.
Online presence
- Build a clear, up-to-date website with honest photos, clear pricing, and practical information.
- Optimise for SEO around your niche and location (e.g. “family-friendly gîte in Dordogne”, “cycling-friendly gîte near Carcassonne”).
- Use booking platforms strategically, but remember:
- They will increasingly require your registration number
- You remain responsible for DPE info and legal compliance.
Offline network
- Register with the local tourist office (they know what sells in your area).
- Leave leaflets/business cards with local businesses (restaurants, vineyards, activity providers).
- Build partnerships: offer packages with local guides or services.
Consistent guest experience and reviews remain the most powerful marketing lever you have.
Insurance: Protecting yourself and your guests
Standard home insurance is not enough once you’re running a gîte.
You’ll typically need:
- Responsabilité civile professionnelle (pro liability) to cover harm caused to guests in the context of your business.
- PNO (propriétaire non-occupant) cover, owner’s insurance for a property you don’t occupy full-time.
- Specific cover if your property qualifies as an ERP, including fire and public liability.
Ask your insurer explicitly about short-term lets, number of guests, and pool safety to avoid gaps.
Soft factors: Language, culture, management and seasonality
Beyond regulations and numbers, some very human factors determine whether your gîte project will work for you.
- Language: you don’t need to be perfectly fluent, but being able to handle emails, phone calls, and mairie/prefecture interactions in French will save you money and stress.
- Cultural fit: understanding local expectations (quiet hours, neighbour relations, rules around pools and children) makes life easier for you and your guests.
- Management: decide if you’ll handle changeovers and maintenance yourself, or if you’ll hire local help or a manager. This is particularly important if you don’t live on site.
- Seasonality: most areas are highly seasonal. Run realistic occupancy and cash-flow projections, including low season, before you commit.
10 tips for running a successful gîte business in France
Running a gîte is more than managing bookings, it’s running a hospitality business. These 10 principles will help you operate with confidence, protect your investment, and deliver an experience guests genuinely want to return to.
Put the guest experience at the centre
Happy guests write glowing reviews, return the following year, and recommend you to friends. That starts with clarity, comfort, and responsiveness: accurate descriptions, warm communication, and small touches that show you’ve thought about their stay.
Market strategically, not randomly
Visibility matters. Use a mix of direct bookings, OTAs (Airbnb, Booking), social media, and local partnerships. Tourist offices, wine domaines, restaurants, and guides can become powerful referral sources when you build genuine relationships.
Maintain high standards consistently
Cleanliness and maintenance are non-negotiable. In rural properties especially, regular upkeep of outdoor spaces, heating systems, pools, and facilities is essential. Small faults and deferred maintenance are what tank reviews.
Offer something guests can’t get everywhere else
Whether it’s a vineyard walk, a cycling route you’ve mapped yourself, a local produce basket, or simple insider recommendations, people remember hosts who help them experience France like a local. Unique touches become your USP.
Integrate sustainability where it makes sense
Eco-friendly choices, LED lighting, recycling points, low-energy heating, water-saving devices, aren’t just good for the planet. They improve your DPE rating, reduce bills, and appeal to increasingly eco-conscious travellers.
Stay compliant from day one
Registration numbers, DPE requirements, safety standards, and taxe de séjour obligations aren’t optional. Staying compliant protects you financially, keeps you on the right side of the mairie, and ensures booking platforms keep your listing live.
Ask for feedback and act on it
Reviews aren’t just a formality, they’re market research. Ask guests what they loved, what felt confusing, and what could be improved. Patterns emerge quickly, helping you refine the experience without guesswork.
Stay flexible as your market evolves
Occupancy trends, guest expectations, and travel patterns shift. Be ready to adjust minimum-night stays, expand shoulder-season offerings, or reposition your marketing when needed. The best-performing gîtes adapt rather than react.
Build a strong, reliable online presence
Your website should be clear, well-designed, and up to date with pricing, availability, and DPE information. A professional online presence inspires trust, especially for international guests planning a once-a-year holiday.
Treat your gîte like the business it is
Passion makes hosting enjoyable, but professionalism keeps it profitable. Set clear boundaries, protect your time, and make decisions based on data, not emotion. The combination of heart and structure is what leads to long-term success.
FAQ: Starting a gîte business in France
Do I need to speak French to run a gîte?
Not legally, but practically it helps a lot with admin, suppliers, and local relationships. For guest-facing communication, you can operate largely in English if your target market is Anglophone.
Is a gîte business enough to qualify for a French visa on its own?
Not automatically. For non-EU citizens, you’ll usually need a broader business or income plan (and the right visa category). Gîte income can be part of the package, but rarely enough on its own at small scale.
Can I run a gîte in France from my main home?
Yes, many people rent out part of their main home or an annex. The rules are different from running multiple tourist flats in a city; however, you still need to declare the activity, handle taxe de séjour, and respect local rules.
What’s the difference between a gîte and a chambre d’hôtes in practice?
A gîte is self-contained furnished accommodation; guests are autonomous. A chambre d’hôtes is closer to a B&B: rooms in your home, breakfast included, and more daily interaction/services.
Is starting a gîte in France still viable in 2025–2026 with all these rules?
Yes, but only if you treat it as a business, not just a lifestyle project. That means a clear market, solid numbers, and early attention to compliance (DPE, registrations, tax, insurance).
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