Since the Le Meur law, the Atout France classification has become a decisive tax lever: the micro-BIC allowance is raised to 50% for classified furnished lets, compared with just 30% for unclassified ones. How do you get classified, what does it cost, and what are the benefits? A complete practical guide.
What is the Atout France classification?
Atout France is France's tourism development agency, attached to the Ministry of the Economy. Since 2009 it has overseen the official classification of furnished tourist lets, from 1 to 5 stars, based on a national framework of 112 criteria.
This classification is voluntary — nobody obliges you to apply — but since the Le Meur law of November 2024 it opens the door to significant tax benefits.
The concrete benefits of classification in 2026
Tax benefit (the most important)
For a furnished tourist let under the micro-BIC regime:
- Classified 1 to 5 stars: allowance of 50%, revenue ceiling €77,700
- Not classified: allowance of 30%, revenue ceiling €15,000
On rental income of €30,000 a year:
- Without classification: taxable base after allowance = €21,000
- With classification: taxable base after allowance = €15,000
That is €6,000 less taxed. For an owner in the 30% marginal tax bracket, that represents about €1,800 of annual tax savings.
Full exemption from the second-home tax in some municipalities
Paris has not (yet) applied this provision, but in several municipalities (Saint-Tropez, Biarritz, Courchevel), the Atout France classification exempts owners from the 60% surcharge on the council tax for second homes.
Lower tourist tax
The tourist tax is based on a different scale for classified furnished lets (a lower flat rate per night) than for unclassified ones (taxed as a percentage of the nightly price). For a Paris one-bedroom at €180/night classified 4 stars, the tourist tax is €2.88/night; without classification, it rises to 5% of the nightly price, i.e. ~€9.
Visibility and positioning
On Airbnb, Booking and Gîtes de France, classified properties display an official badge. This measurably increases the conversion rate (an impact of around +8 to 15% according to our internal data).
The step-by-step procedure
Step 1 — Self-assessment (free)
Download the Atout France grid (112 criteria, divided into 5 chapters: Equipment, Services, Accessibility, Sustainability, Communication). Each criterion is worth a certain number of points. A minimum score is required for each star level.
Indicative score required:
- 1 star: 85 points minimum
- 2 stars: 105 points minimum
- 3 stars: 145 points minimum
- 4 stars: 215 points minimum
- 5 stars: 320 points minimum
Step 2 — Choosing the inspection body
The inspection must be carried out by a Cofrac-accredited body. There are three main categories:
- Independent private bodies (AFNOR Certification, Socotec Certification): short lead times, fees of €200–400
- Local Chambers of Commerce: similar fees, variable lead times
- Specialist tourism offices (Clévacances, Gîtes de France, Labelitude): more in-depth support
Step 3 — On-site visit
The inspector visits the property in person for 1 to 2 hours. They check each criterion one by one: size of the living room, quality of the bedding, number of plates, air conditioning, disabled access, and so on. They record whether each criterion is met.
Step 4 — Report and decision
Within 15 days, you receive the inspection report. If enough points are achieved, the classification is granted. If criteria are missing, you generally have one year to correct them and resubmit (free of charge).
Step 5 — Entry in the official register
The body sends your classification to Atout France, which updates the public register (classement.atout-france.fr). The classification is valid for 5 years, renewable.
Total cost of classification
| Item | Amount (Paris one-bedroom) |
|---|---|
| Inspection visit | €280–450 |
| Upgrading missing criteria (average) | €150–1,200 |
| Re-inspection if needed | Free or €100 |
| Indicative total | €430–1,650 |
Tax payback: the annual saving on the micro-BIC allowance covers the cost in less than a year in most cases.
Which star rating should you aim for?
For Paris properties let short or medium term, our recommendation:
- 3 stars: the sweet spot for a properly equipped studio or one-bedroom. 145 points are achievable without major works.
- 4 stars: for properties that are already upscale (air conditioning required, over 35 m² for a one-bedroom, bathrobes and hotel-quality linen).
- 5 stars: demanding requirements (concierge, hotel services, parking). Only relevant for very high-end properties, three-bedroom-plus apartments or town houses.
Pitfalls to avoid
- Underestimating the mandatory criteria. Some points (fire safety, partial accessibility for people with reduced mobility, lead survey) are deal-breakers. Without them, there is no classification, even if all the other points are met.
- Not planning for renewal. A new inspection is required every 5 years. A property classified 4 stars that has deteriorated drops back to 3 stars.
- Forgetting to declare it. Even once classified, you must mention it on Airbnb, Booking and all your listings to activate the tax benefit.
Full Concierge supports you
We had more than 40 properties classified for our owners in 2025. Our team prepares the grid, books the inspection, coordinates any corrections and activates the classification on the platforms. Service at €490 incl. VAT, paid back in less than a year by the tax saving.