Furnished tourist rentals in Aix-en-Provence in 2026: the rules

1. Furnished tourist rentals in Aix-en-Provence in 2026: what has changed

Aix-en-Provence is one of the southern towns where pressure on housing is sharpest. Tourist traffic, carried by heritage, culture and the reach of the opera festival, combines with the presence of Aix-Marseille University, one of the largest in France, whose students struggle to find housing each autumn. The growth of furnished tourist rentals, concentrated in the heart of the town, has reduced by as much the supply of homes for residents.

It is against that background that the town applies, like other municipalities in areas under housing pressure, a prior permit regime for changing the use of a residential property into a furnished tourist rental. Aix has also activated the levers opened by the Le Meur act of 19 November 2024, in particular the lowering of the letting ceiling for main homes.

2. Registration, 90 days and change of use

The first step is the declaration. Any short-term letting of a furnished home to passing guests must be the subject of a prior declaration to the municipality, which issues a registration number (local online registration service). Act no. 2024-1039 of 19 November 2024, known as the Le Meur act, extends that obligation to the whole of France: the 13-digit number will have to appear on every listing by 20 May 2026 at the latest, failing which the listing is withdrawn.

Then comes the question of the threshold. Aix has used the option, opened by the Le Meur act, of lowering the letting ceiling for a main home from 120 to 90 days a year. Beyond that threshold, as for a second home, the change-of-use permit becomes compulsory.

To those obligations the Le Meur act has added an energy performance condition: the home must be rated A to E on the DPE, the French energy performance certificate (then A to D from 1 January 2034). The rules of the building's co-ownership may also ban furnished tourist rentals: that check is essential before taking any step.

3. The temporary permit: 3 years, with no compensation

This is the heart of the Aix regime. Where Paris or Marseille impose compensation, a heavy mechanism that means giving housing back in order to take some away, Aix has chosen a different logic: a temporary permit, valid for 3 years and renewable five times, for a maximum duration of fifteen years in total. The permit is personal: it does not pass automatically with the property.

The absence of compensation makes entry into the scheme, on paper, more accessible than in Marseille. But that flexibility is deceptive: it applies above all outside the historic centre. Within the protected heritage area, case-by-case examination and the likelihood of refusal change the picture entirely (see section 4).

4. The protected heritage area: the lock of the historic centre

This is what sets Aix apart from most large towns. The scheme rests neither on numerical quotas by zone, as in Annecy, nor on compensation, as in Marseille or Paris. It rests on a case-by-case assessment, particularly strict within the heritage perimeter of old Aix, where the density of furnished tourist rentals is highest and the pressure on housing sharpest.

In practice, an owner who buys a flat in the old centre in order to let it on a short-term basis runs the risk of a refusal, even though there is neither compensation to provide nor a numerical quota to respect. Conversely, outside that perimeter, obtaining the temporary permit is in principle more open. The precise location of the property is therefore the first criterion to check before any project.

5. Main home or second home

A main home is the property you occupy for at least eight months a year. Short-term letting remains possible for up to 90 days in total, subject to the declaration and the registration number. Beyond that, it moves into the second-home regime and requires a change-of-use permit.

The second home is at the heart of the Aix scheme: it is what feeds most of the pressure on the housing stock, concentrated in the old tourist centre. An owner who buys a property in that area to devote it to seasonal letting must factor in a real risk: that of not obtaining the permit, or of not being able to renew it in due course.

6. The taxation of furnished rentals since the Le Meur act

The income from a furnished tourist rental falls under industrial and commercial profits (BIC), with a choice between the micro-BIC regime and the actual-expenses regime. The Le Meur act, applicable to income received from 2025 onwards, has reduced the flat-rate allowances of the micro-BIC regime and their ceilings.

For a non-graded furnished rental, the micro-BIC allowance falls to the level of unfurnished letting: the tax advantage that often justified short-term letting is markedly reduced. The actual-expenses regime, which allows costs and depreciation to be deducted, becomes worth studying again. Since 1 January 2025, depreciation deducted under the non-professional furnished landlord regime is also brought back into the calculation of the capital gain on resale, which increases the tax due on exit.

7. Let, wait or sell: how to decide

The first scenario, letting on a short-term basis, requires obtaining a change-of-use permit. Outside the historic centre, the temporary permit is in principle more accessible; within the protected heritage area, it is better to check feasibility before any purchase intended for that use.

The second, switching to conventional letting, long-term or furnished for the year, draws on a strength of Aix: structurally strong rental demand, carried by the students of Aix-Marseille University and by working people. That choice falls outside the change-of-use regime and secures a regular income.

The third, selling, is still supported by a market among the most expensive in France outside Paris, the French Riviera and the large cities. Whatever your decision, it starts with a reliable market value, calibrated on the actual transactions of your district. You can obtain a free estimate below.