2026 property tax increase: Rent out a long-term room to offset your expenses

In the face of the worsening housing crisis, French tax legislation is tightening significantly for owners of unoccupied or underutilized property. With the entry into force of the 2026 housing tax surcharge, keeping a second home empty for a large part of the year or having a vacant property is becoming a major financial drain. At Roomlala, we understand how much these new charges can weigh heavily on your family budget or your real estate profitability.

Fortunately, there are legal, community-focused, and highly advantageous solutions to counter this tax pressure. Renting out part of your home for the long term, whether via a student lease or a mobility lease, allows you not only to avoid these penalties but also to generate tax-exempt income. In this article, we break down the new 2026 legal framework for you and explain how renting a homestay room can turn your taxes into guaranteed income.

Read also: CIN regulations in Italy: Why long-term room rentals are appealing to hosts in late 2026, 2027 Finance Bill and furnished rentals: What hosts need to know this fall and 2026 Housing Act: What changes for room rentals in Spain

Understanding the 2026 housing tax surcharge and tax pressure

The year 2026 marks a decisive turning point in local French taxation. Following Decree No. 2025-1267 of December 22, 2025, more than 3,600 municipalities are now classified as "tense zones." This classification is more than just an administrative label: it allows these municipalities to apply a massive surcharge on second homes. This housing tax surcharge on second homes (THRS) can now reach up to 60%, depending on the votes of municipal councils. For an owner, the year-end bill can therefore soar by several hundred, or even thousands, of euros.

But that is not all. The legislator has also decided to tackle totally unoccupied housing head-on. The 2026 Finance Act has enacted the merger of the tax on vacant housing (TLV) and the housing tax on vacant housing (THLV). As of January 1, 2027, these two taxes will merge into a single tax (the TVLH), the rates of which will be revised upwards again. The government's goal is clear: to force the return of unused square footage to the market to house students and workers.

Please note, a crucial point of vigilance is required here: many owners think they can offset these taxes by offering short-term seasonal rentals (such as Airbnb). This is a strategic error. Short-term tourist rental does not change the tax status of your property. Since the accommodation does not constitute the primary residence of your transient guests, you remain liable for the housing tax surcharge and the tax on vacant housing. To free yourself from these charges, the only solution is to turn to long-term rental.

Making a second home or vacant property profitable with long-term rental

To cancel liability for the THRS or the TLV, the golden rule is simple: your property, or a significant part of it, must become the primary residence of a tenant. At Roomlala, we help you put in place contracts perfectly adapted to this objective without locking you into 3-year durations as a standard unfurnished lease would.

The student lease: a win-win solution

The student lease is a furnished rental contract with a duration reduced to 9 months, corresponding exactly to the academic year. It is the perfect tool for making a second home profitable if you want to get it back in the summer for your own vacations. By renting your property to a student from September to May, you offer them a roof in a context of housing shortages, while legally qualifying your property as the "tenant's primary residence" during this period.

This reclassification is magical from a tax perspective: it automatically exempts you from the surcharge on second homes. Furthermore, students are generally supported by solid guarantors (parents) or by the state's Visale guarantee. This is a very reassuring tenant profile. Take the example of Martine, an owner of an apartment in Montpellier (a city in a tense zone). By opting for a 9-month student lease, she saved 850 euros in housing tax surcharges while receiving regular rent, before enjoying her property in July and August.

The mobility lease: flexibility and tax advantages

If the 9-month duration does not suit you, the mobility lease is an extremely flexible alternative. Created for people in professional mobility situations (interns, apprentices, temporary workers, people in training), this furnished rental contract can last from 1 to 10 months and is non-renewable. Just like the student lease, it gives the accommodation the status of primary residence for the temporary tenant, thus protecting you from the wrath of the 2026 tax surcharge.

The great advantage of the mobility lease lies in its flexibility. You can absolutely rent a room in your main home or second home for 3 months to an engineer on assignment, then for 5 months to a substitute nurse. Although it prohibits requesting a security deposit from the tenant, this lease is systematically eligible for the Visale guarantee, which covers unpaid rent and potential damages. It is an excellent way to make your real estate profitable at your own pace.

Renting a homestay room: taxation and exemptions in 2026

Beyond avoiding local surcharges, renting out part of your own primary residence offers an exceptional tax niche. If you have one or more unoccupied rooms in your home (the "empty nest" syndrome after children have left, for example), the law strongly encourages you to rent them out.

The income tax exemption extended

In accordance with Article 35 bis of the General Tax Code, income from renting a furnished room within your primary residence benefits from a total income tax exemption. Faced with the housing crisis, the government has wisely extended this highly incentive-based scheme until December 31, 2026. This means that the rent received will not increase your taxable base, a considerable net advantage compared to a classic rental investment.

However, we draw your attention to strict points of vigilance to benefit from this exemption. First, the room rented must be an integral part of your primary residence. Separate outbuildings with independent access (such as a converted studio at the bottom of the garden or a converted garage) are excluded from this scheme and fall under the classic LMNP (Non-Professional Furnished Rental) taxation. Second, the room must meet decency standards, which implies a minimum area of 9 square meters and a window facing the outside.

Rent ceilings to respect in 2026

For this total tax exemption to apply, the legislator requires that the rent requested remains "reasonable." The tax authorities set annual rent ceilings (excluding charges) every year that must not be exceeded. For the year 2026, these ceilings have been re-evaluated to take inflation into account.

• In Île-de-France: the ceiling is set at 215 euros per square meter per year.
• In other regions (Province): the ceiling is 159 euros per square meter per year.

Let's take a concrete use case to fully understand. If you live in Lyon (Province) and you rent a 15 m2 furnished room in your apartment, the annual rent excluding charges must not exceed 2,385 euros (15 x 159), or about 198 euros per month. If you respect this ceiling, this income will be 100% tax-free. If you decide to charge more, which is perfectly legal, you will simply lose the total exemption and your income will switch to the classic micro-BIC regime, which remains advantageous thanks to its 50% flat-rate deduction.

How Roomlala supports you in this legal transition

Navigating through tax reforms, tax surcharges, and different types of leases can seem daunting. At Roomlala, our mission is to simplify all these procedures to allow you to welcome tenants with complete peace of mind. We provide you with a secure platform designed specifically for homestay rentals and medium- to long-term leases.

When you post a listing on our site, you gain access to a community of thousands of students and young professionals whose profiles are verified. We provide you with contract templates that are up to date with the latest 2026 regulations, whether for a student lease, a mobility lease, or an intergenerational cohabitation contract. You don't have to play lawyer: everything is designed to secure your process from A to Z.

Furthermore, our secure online payment system ensures that you will receive your rent on time, without having to manage follow-ups. Faced with the 2026 housing tax surcharge, don't let your empty rooms become a financial burden. Join the thousands of Roomlala hosts who have already chosen long-term rental: you will offset your costs, increase your purchasing power, and have an enriching human experience by helping someone find a place to live.