Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified France tax professional before filing.
Nice, France · France · Short-term rental taxes
Short-Term Rental Taxes in Nice, France
Short term rental taxes in Nice: BIC income under micro-BIC or régime réel, 18.6% social levies on 2026 profit, the Métropole's 6.70% tourist tax on unclassified rentals, and change-of-use quotas.
The 30-Second Answer
- Short term rental taxes in Nice start with income tax on furnished-rental profit (BIC). On 2026 receipts, micro-BIC gives a 30% allowance up to €15,000 for an unclassified meublé de tourisme, or 50% up to €83,600 if it is classé. Above those limits, or by choice, you use the régime réel.
- Non-professional furnished-rental income earned in 2026 also bears 18.6% social levies (prélèvements sociaux) on top of income tax — up from 17.2% under the previous rate.
- The Métropole Nice Côte d'Azur taxe de séjour for 2026 is 6.70% of the nightly price per person, capped at €6.43, for unclassified rentals. Classified rentals pay a fixed €2.28–€4.69 (3★–5★). Returns are due every four months.
- A second home or investment flat in Nice needs a change-of-use authorisation before you can get a registration number. It is a 5-year, one-per-household permit, with 691 permits for 2026 across four quota zones. A main residence can be let for up to 120 days a year from 1 September 2026.
Deductions
What Nice Hosts Can Deduct
Under micro-BIC you deduct nothing yourself: the flat allowance stands in for every cost. Under the régime réel you deduct actual costs, plus depreciation of the flat and its furniture.
The taxe de séjour you collect belongs to the Métropole — keep it out of your receipts and your expenses. In a flat that is also your main residence, only the letting share of mixed costs is deductible.
Filing Calendar
Key Dates & Filing Calendar
In Nice you track a four-monthly tourist-tax cycle with the Métropole, the city's change-of-use rules, and the national spring income tax return.
A change-of-use authorisation comes first: Nice issues the registration number only once it is granted. A registration number lapses when you sell the flat or stop letting it.
Métropole Nice Côte d'Azur — taxe de séjour portal and changement d'usage pages; service-public.gouv.fr F32744; impots.gouv.fr DPI-DAC7
Tax Regimes
Micro-BIC or Régime Réel in Nice?
Since the Le Meur reform, star classification matters twice in Nice: it sets your micro-BIC allowance and your tourist-tax rate.
Micro-BIC
Flat allowance — 30% unclassified, 50% classé
- On 2026 receipts: 30% allowance up to €15,000 for an unclassified meublé de tourisme; 50% up to €83,600 for a classé one.
- No expense or depreciation schedule — the allowance is the only deduction.
- Declare gross receipts on the 2042-C-PRO with your income tax return; social levies apply to the net figure.
- Most unclassified Nice flats earning over €15,000 a year exceed the ceiling and must move to the régime réel.
€15,000 unclassified / €83,600 classé (2026 receipts)
Régime Réel (LMNP)
Actual costs plus depreciation
- Deduct actual costs — interest, commissions, cleaning, charges, taxe foncière, insurance, accountant.
- Depreciate the purchase price of the flat (not the land) and its furniture.
- File the 2031-SD business return with the 2042-C-PRO. The option is renewed each year unless you give it up.
- Since 15 February 2025, depreciation deducted as a non-professional landlord is added back when computing the capital gain on sale.
No micro ceiling — compulsory above it, optional below
Depreciation
Depreciation (Amortissement) for Nice Rentals
Only régime réel hosts depreciate. The purchase price of the flat and its furniture is written off over the assets' useful lives; land is never depreciated.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Flat (building share only) | Useful life of each component | Split out the land value first — on the Riviera it can be a sizeable share of the price. |
| Furniture & equipment | Several years (item by item) | Beds, sofas, kitchen, air-conditioning units bought for guests. |
| Renovation works | Useful life of the works | Improvements are depreciated; ordinary repairs are expensed in the year. |
| Micro-BIC flats | No depreciation | The 30% or 50% allowance replaces depreciation and every other cost. |
Keep a depreciation schedule (tableau d'amortissement) with your 2031-SD filings, and agree useful lives with your expert-comptable. The deed and notary statement back up the purchase price and the land/building split.
For sales since 15 February 2025, depreciation a non-professional furnished landlord has deducted is added back into the acquisition price, which increases the taxable gain. The gain is taxed at 19% plus 17.2% social levies, with full exemption after 22 years (income tax) and 30 years (social levies).
Taxe de séjour
Métropole Nice Côte d'Azur Tourist Tax 2026
Nice's lodging tax is set by the Métropole and collected per person per night. Classified rentals pay a fixed amount, while unclassified ones pay a percentage of the price.
2026 rates (from 1 January 2026) include the Métropole's base tax plus a 34% additional tax. Unclassified furnished rentals pay 6.70% of the pre-tax price per person per night, up to €6.43. Classified meublés pay the fixed amounts below.
6.70% capped at €6.43 (unclassified) or €2.28–€4.69 (3★–5★) per person per night
Métropole Nice Côte d'Azur — Tarifs 2026 Taxe de Séjour (taxedesejour.ofeaweb.fr/ts/metropole-nca)
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Airbnb booking | Airbnb collects the occupancy tax, including the additional levies, and pays it over to the municipality for you | Keep it out of your BIC receipts, but still declare these reservations on the Métropole portal every four months |
| Booking.com or Abritel/Vrbo booking | Collected by the platform when it collects on your behalf; otherwise you collect it | Check the platform's tax statement against your listing's classification so the right rate is applied |
| Direct vacation rental booking | You collect it from the guest and pay it to the Métropole | Show the lodging tax separately on the invoice and keep your guest register |
Getting a 3★ classification cuts the tourist tax and raises the micro-BIC allowance to 50% (and the ceiling to €83,600). For a flat that sells well, that can matter more than the tax itself. Rates are voted by the Métropole and change each year.
Platforms
Airbnb Tax in Nice: Platforms and the DGFiP
The Airbnb tax Nice hosts deal with is split in two. Airbnb collects the tourist tax, but income tax and social levies stay on your own return.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Reports your 2026 earnings to the DGFiP under DPI-DAC7 by the end of February 2027 | Yes — collects taxe de séjour plus departmental/additional levies and pays them to the municipality | Annual earnings statement in the host account |
| Booking.com | DPI-DAC7 report to the DGFiP | Depends on setup — check whether the extranet shows the tax as collected by Booking.com | Invoices and statements in the extranet |
| Abritel / Vrbo | DPI-DAC7 report to the DGFiP | Check the listing's tax settings; if not collected, you collect it | Payout reports in the owner dashboard |
| Direct / agency | No platform report — declare everything yourself | You (or your agency) collect and file every four months | Your own accounts and guest register |
Listing on Several Platforms?
The €15,000 and €83,600 micro-BIC ceilings apply to total receipts across Airbnb, Booking.com, Abritel/Vrbo and direct stays. For a main residence, the 120-day cap in Nice also counts nights across all channels.
EU DAC7 (DPI-DAC7) Reporting
French rules (CGI art. 1649 ter A–E) implement DAC7. Platforms must send the DGFiP the earnings of hosts who let property through them by the last day of February following the year of the lets. Your Nice income is on file before you complete your return.
impots.gouv.fr — Transfert d'informations DPI-DAC7; Airbnb Help Center article 2284 (taxe de séjour en France)
Illustrative P&L: 3★ Classé Flat in Nice
Example: a classified 3★ meublé de tourisme in Nice grossing €24,000 in 2026 (tourist tax excluded), bought with a loan. Illustration only — not tax advice.
Record-Keeping
Stay Audit-Ready in Nice
The DGFiP compares your return with platform reports, and Nice checks change-of-use permits, registration numbers and tourist-tax returns.
| Keep | How long | Why |
|---|---|---|
| Change-of-use authorisation and registration number | For the life of the permit + 6 years (recommended) | Proves the flat was lawfully let; the number lapses on sale or when you stop letting |
| Night log for a main residence | Each calendar year + 6 years (recommended) | Shows you stayed within 90 days (to 31 Aug 2026) or 120 days (from 1 Sep 2026) |
| Taxe de séjour returns and guest register | 6 years (recommended) | Backs up the four-monthly declarations on the Métropole portal |
| Invoices, loan statements, 2031-SD and depreciation schedule | 6 years (recommended) | Supports every cost and depreciation charge under the régime réel |
| Purchase deed and notary statement | Until the sale + 6 years (recommended) | Needed for the land/building split and the gain on sale, now including depreciation add-back |
Buying in Nice to let short-term? Check the quota zone and the one-authorisation-per-household rule before you sign. The five-year temporary authorisation can't be renewed, split or transferred.
Estimator
Short-Term Rental Tax Estimator
Plug in your bookings and costs to see your likely taxable position.
Your Numbers
Total short-term-rental income, before costs.
Allowable running costs, mortgage interest, depreciation and platform fees.
Your top income-tax band, as a percentage.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
Checked against Métropole Nice Côte d'Azur, service-public.gouv.fr and impots.gouv.fr in September 2026. Nice changed its day cap on 1 September 2026, and the micro-BIC and social-levy figures differ between 2025 and 2026 receipts — use the year you are filing for.
- Métropole Nice Côte d'Azur — Tarifs 2026 Taxe de Séjour (PDF) — https://taxedesejour.ofeaweb.fr/Content/configuration/metropole-nca/ImprimesDeclaratif/Tarifs%202026%20Taxe%20de%20S%C3%A9jour%20M%C3%A9tropole%20Nice%20C%C3%B4te%20d'Azur.pdf
- Métropole Nice Côte d'Azur — Taxe de séjour portal (declarations, 120-day cap, change of use) — https://taxedesejour.ofeaweb.fr/ts/metropole-nca
- Métropole Nice Côte d'Azur — Meublés touristiques: démarches pour particuliers (quotas, 5-year authorisation) — https://www.nicecotedazur.org/services/logement/autorisations-de-changements-dusage/logements-en-meubles-touristiques/particuliers/
- Service-public — Location meublée: déclaration des revenus (micro-BIC 2025/2026, réel, SIRET) — https://www.service-public.gouv.fr/particuliers/vosdroits/F32744
- Service-public — Prélèvements sociaux sur les revenus du patrimoine (18.6% for 2026) — https://www.service-public.gouv.fr/particuliers/vosdroits/F2329
- Service-public — Plus-value immobilière (depreciation add-back, 19% + 17.2%) — https://www.service-public.gouv.fr/particuliers/vosdroits/F10864
- impots.gouv.fr — Transfert d'informations DPI-DAC7 — https://www.impots.gouv.fr/transfert-dinformations-en-application-des-dispositifs-dpi-dac7-plateformes-deconomie-collaborative
- Airbnb Help Center — Collecte et versement de la taxe de séjour en France — https://www.airbnb.fr/help/article/2284
Questions
Frequently Asked Questions — Nice STR Taxes
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