Rural gîtes defined by law and exempt from housing tax
The 2026 budget act creates a legal definition of rural gîtes (Article L. 324-6 of the Tourism Code): furnished tourist accommodation meeting official quality labels recognised by the State, in a detached house or a building with no more than four dwellings, and outside a metropolitan authority area. These premises are exempt from housing tax (Article 1407, II, 5° of the CGI (General Tax Code)).
Measure originators
No official estimate found for this measure.
Measure impact
Owners of labelled rural gîtes outside metropolitan areas are to be exempt from housing tax on these properties, to avoid overlap with the business property contribution. Application depends on a decree defining the recognised quality labels; as of 30 October 2026, this decree had not been published.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel