Regulations

Do you need to register your seasonal rental in Cannes?

Q: What is the tax status of a furnished seasonal rental?

Income from a furnished seasonal rental falls under the furnished-lettor status, with a declaration to be made to the tax office via the P0i form within 15 days of the start of the activity.

By Propera Conciergerie · Cannes, Antibes, Mougins · Updated July 2026

In short: yes. Any short-term rental in Cannes requires registration with the town hall to obtain a registration number, a declaration of furnished tourist accommodation status to the tax office, and compliance with the collection of the tourist tax: automatically handled by platforms such as Airbnb and Booking since 2019.

Registration with the town hall: the first mandatory step

Before publishing a listing on Airbnb or Booking, any owner letting a furnished property in Cannes must register with the town hall via the Cerfa 14004 form. This step, which can be done online, provides a registration number that must then be displayed on every published listing. Without this number, the platforms may refuse or remove the listing.

This formality usually takes 15 to 20 minutes and the number is issued immediately or within a few days depending on the municipality.

Note: the 2024 Le Meur law strengthened registration obligations and the associated checks, with heavier penalties for letting without a valid registration number.

Furnished tourist accommodation status with the tax office

For tax purposes, income generated by a furnished seasonal rental falls under the non-professional furnished lettor status (LMNP) in most cases. This activity must be declared to the tax office via the P0i form, within 15 days of the start of the rental activity. This declaration also provides a SIRET number, useful for the administrative management of the property.

The tourist tax: who pays it and who collects it?

The tourist tax is payable by the traveller, not the owner. Since 2019, the major platforms such as Airbnb and Booking collect it automatically at the time of booking payment and pay it directly to the Cannes town hall. In the vast majority of cases, the owner therefore has no additional step to take on this point as long as they use these platforms.

What changes if the property is in a co-ownership

Beyond municipal and tax obligations, it is essential to check the co-ownership rules before letting short-term. Some rules explicitly prohibit or regulate seasonal rental, independently of municipal regulations. This check must be done before the first rental to avoid any dispute with the co-ownership.

Penalties for failure to register

The absence of a registration number or a false declaration can lead to significant fines, potentially reaching several thousand euros depending on the municipalities that have stepped up their checks in recent years. Cannes, like many tourist cities, has intensified the verification of listings published without a valid number.

Need help bringing your property into compliance?

Propera handles all the administrative steps when taking over the management of your property in Cannes.

Frequently asked questions

Do you have to register your seasonal rental with the town hall in Cannes?

Yes, any short-term letting of a furnished property in Cannes must be registered with the town hall in order to obtain a registration number, which is mandatory to publish a listing on Airbnb or Booking.

Who collects the tourist tax on Airbnb?

Since 2019, Airbnb and Booking automatically collect the tourist tax from travellers and pay it to the Cannes town hall, with no additional step for the owner.

What is the tax status of a furnished seasonal rental?

Income generally falls under the non-professional furnished lettor status, with a declaration to be made to the tax office via the P0i form within 15 days of the start of the activity.

This article is for general information purposes and does not constitute personalised legal or tax advice. For any specific situation, consult a chartered accountant or the Cannes town hall.