The distinction between a main residence and a second home seems obvious. In reality, it shapes your entire letting strategy in Paris: maximum letting period, obligations, taxation, change of use. Here is what you need to know.
Legal definition
A main residence is the home you occupy at least 8 months a year. This period is cumulative and can include absences for work, health or training reasons. It is the home declared for your tax household, the one shown on your tax notice.
A second home is any home that is not your main residence. It may be a pied-à-terre, a rental property, a holiday home or an investment.
You can only haveone main residence per tax household, even if you own several homes occupied part-time.
Comparison table: obligations and rights
| Criterion | Main residence | Second home |
|---|---|---|
| Short-term rental (Airbnb) | 90 nights / year max | Unlimited with a change of use |
| Change of use required | No | Yes (for short-term rental) |
| Registration number | Yes (mandatory) | Yes (mandatory) |
| Council tax (taxe d'habitation) | Abolished (2023) | Still due (with a possible surcharge) |
| Capital gain on resale | Exempt | Taxed (26.5% or 36.2%) |
| Preferential-rate loan | Possible (PTZ, Action Logement loan) | No |
| IFI wealth tax exemption | 30% allowance | Full value |
Taxation: the major differences
Council tax
Since 2023, council tax has been abolished for main residences. It still applies to second homes, and can even be increased by up to 60% in Paris (where the city activated this option in 2024).
Example: a 50 m² apartment in Paris 11 can generate €1,000–1,500 of council tax a year as a second home, whereas it would be zero as a main residence.
Capital gain on resale
The capital gain made on the resale of a main residence is fully exempt from tax. It is one of the most powerful tax advantages in the French system.
For a second home, the capital gain is taxed at:
- 19% income tax
- 17.2% social levies
- Plus an additional tax (2 to 6%) if the capital gain exceeds €50,000
A progressive allowance applies: full exemption from income tax after 22 years, and from social levies after 30 years of ownership.
Letting rules: the key difference
Main residence: 90 nights max
Your main residence can be let short term (Airbnb, Booking), but only for 90 nights per calendar year. Beyond that, Airbnb automatically blocks your listing. Exceeding the cap: a fine of up to €15,000.
No change of use required, no compensation, no prior authorisation. Just the mandatory registration number.
Second home: change of use is essential
To let a second home short term in Paris, you must have a change of use issued by the town hall (see our detailed article on change of use in Paris).
Without this authorisation, the letting is illegal.
Alternatives for a second home
If a permanent change of use is too expensive (compensation), several alternatives exist:
- Mobility lease: lettings of 1–10 months, no change of use required
- Civil lease: medium-term lettings to companies/expatriates, rent set freely
- Standard residential lease: long term, subject to rent control
How is the main residence determined?
In the event of an inspection, the tax authorities look at a body of evidence:
- Electricity, gas and water consumption (over 12 months)
- Mail received (bills, various notices)
- Address of the children's school
- Place of work
- Current bank account
- Health insurance, GP
- Registration on the electoral roll
An owner who declared their Paris property as a main residence but used less than 50 kWh of electricity a year there would have the declaration rejected.
Can a home's status be changed?
Yes, but with tax implications. Turning a second home into a main residence is administratively simple (a declaration to the tax office), but you must actually live there for the change to be valid.
The reverse is also possible: if you move out of Paris and your former home becomes a second home, the short-term letting rules change immediately (change of use required).
Our Full Concierge analysis
For a Paris owner, the status of the home largely determines the optimal letting strategy:
If your property is your main residence
The best strategy is often Airbnb for 90 nights (while you are away: holidays, business trips). This can generate €8,000 to €20,000 of extra annual income, taxable like any furnished rental income.
If your property is a second home
The decision is more complex:
- Invest in a permanent change of use: profitable if the location is highly touristic and the floor area > 35 m²
- Opt for a medium-term civil lease: an excellent balance between returns and simplicity
- Long-term LMNP: maximum peace of mind and highly optimised taxation
Our team analyses each situation individually to recommend the best strategy. Taxation, location and your wealth objectives are built into every simulation. Free estimate within 24 hours.
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Full Concierge manages 150+ apartments in Paris and the inner suburbs. We support you on every regulatory, tax and operational aspect. Free estimate within 24 hours.
