Last verified: September 5, 2026
Editorial review
AirConcierge Editorial Team. General information only, not legal or tax advice. Local rules and your individual circumstances prevail.
120
days max/year
Yes
Registration
Yes
Change of use
Porto-Vecchio requires mandatory registration since April 1, 2025 (deliberation 25-020-TOUR of February 10, 2025). 13-digit number starting with 2A247. Change of use required for secondary residences: temporary authorization valid 2 years. First authorizations expire December 31, 2026 - renewal requires a fresh application. Fine up to EUR 50,000.
Your primary residence (where you live at least 8 months per year) can be rented as furnished tourist accommodation for a maximum of 120 days per year. The municipality can reduce this cap to 90 days by municipal council decision.
Change of use: required · Compensation: no
Secondary residences in Porto-Vecchio require a change of use to be rented as tourist accommodation. Mandatory registration since April 1, 2025 via taxedesejour.portivechju.corsica. The change of use authorization is temporary: valid 2 years, expiring December 31, 2026 for the first authorizations issued in 2025. Renewal requires filing a new application with the municipality. A review of the scheme is scheduled for 2027. Fine up to EUR 50,000 for non-compliance.
Furnished rental income is declared under micro-BIC regime or actual expenses. Since loi Le Meur (n°2024-1039): 50% allowance for classified tourist furnished rentals, 30% for non-classified (EUR 15,000 cap). Tourist tax is collected automatically by platforms.
Check your property status
Determine if it is your primary residence (8+ months/year) or secondary. Rules differ considerably.
Register with city hall
Complete your registration and obtain your 13-digit registration number at your city hall. The national host portal (API Meublés, DGE) is expected in the 2nd half of 2026 - until it opens, registration is done directly with your local city hall.
Display number on your listings
Add your registration number on all platforms (Airbnb, Booking, Vrbo, etc.).
Obtain energy certificate
If your property is a secondary residence subject to change-of-use, obtain a DPE: minimum class E is required by loi Le Meur Art. 3. For a primary residence, a DPE is not required at registration.
Declare your income
Declare your rental income under BIC (micro-BIC or actual). Tourist tax is collected by platforms.
| Offense | Fine | Details |
|---|---|---|
| Failure to register | 5 000 EUR | Fine for the host who does not register their tourist accommodation with city hall. |
| Exceeding 120 days | 10 000 EUR | Fine for exceeding the primary residence rental day cap. |
| False primary residence declaration | 20 000 EUR | Fine for falsely declaring primary residence status. |
| Unauthorized change of use | 50 000 EUR | Fine for renting a secondary residence without change-of-use authorization (where required). |
| Platform not displaying registration number | 12 500 EUR par annonce | Fine for the platform publishing a listing without a valid registration number. |
Last verified: September 5, 2026. Check official sources for the most recent information.
Yes. Primary residence: 120 days maximum per year. Secondary residence: change of use required (deliberation 25-020-TOUR of February 10, 2025) - authorization valid 2 years. First authorizations expire December 31, 2026: a fresh application is required before continuing to rent. Municipal registration has been mandatory since April 1, 2025: your 13-digit number (starting with 2A247) must appear on all your listings. Fine up to EUR 50,000 for non-compliance.
Since April 1, 2025, registration is mandatory via taxedesejour.portivechju.corsica. Your 13-digit registration number (INSEE code 2A247) must appear on all your Airbnb listings. Official source: portivechju.corsica.
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