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Chambres d’hôtes owners across France are warning that sweeping tax and social security changes due to take effect from January 1, 2026 could force thousands of small guesthouses to shut.

Measures originally designed to curb Airbnb-style holiday lets under the Le Meur law are set to hit traditional B&Bs particularly hard, with higher social charges and reduced tax allowances pushing many low-income operators into loss-making territory.

Industry representatives say the reforms risk wiping out smaller, family-run chambres d’hôtes while leaving larger, hotel-like operations largely untouched.

This comes as amendments to the 2026 finance law aiming to exempt chambres d’hôtes were uncertain to be passed by parliament.

Coming changes affect anyone carrying out short-term holiday rental under the simple micro-Bic rules (as opposed to the régime ��é���, which involves more complex paperwork and using an accountant).

New rules in 2026

The rules say that for 2025 income declared in 2026, holiday rentals of self-contained properties can maintain micro-Bic status only within a turnover ceiling of €15,000 and with a 30% expenses allowance (down from €77,700 and 50%) unless the property is ‘classified’ under the star system. 

If classified, the levels are €77,700 and 50% (down from €188,700).

The latter levels will also apply to the taxation of micro-Bic chambres d’hôtes but a combination of the Le Meur law and previous legislation is set to see chambres d’hôtes even more hard hit, as their business social cotisations are rising to 21.2% of turnover, whereas ‘classified’ ��î�ٱ� businesses will still pay just 6%.

Clint Fielder of Le Clos Castel chambres d’hôtes in Normandy described this as a “huge change” affecting a sector which is a “dream for many people who have moved or are thinking of moving to France”.

He only found out about the cotisation change after seeing an update to the website of social charges body Urssaf, which he was reading in case of announcements about VAT thresholds. 

VAT threshold

Many chambre d’hôtes businesses would also be affected if recent plans to lower the VAT threshold across the board to a standard €37,500 for all micro firms go ahead. The current ceiling for these businesses is €85,000 before they need to start charging VAT.

“Urssaf only updated the site on November 5: well into the period when people will have already been taking bookings for next year,” he said. “That is a significant change that wasn't budgeted for.”

Mr Fielder, 54, added: “If you're not particularly internet savvy you wouldn’t even know – but it works out as 10% taken straight from the profit. Instead of one in eight euros going to social security, you're handing over one in five.”

He expects to have €6,000 less left after tax and charges in 2026 as a result.

Mr Fielder moved from the UK in 2023, after he retired from the army, on an entrepreneur visa, to run the business with his wife Carol.

“I’ve heard of people coming on these visas and then being told to leave France after the first year. People in the UK are not aware of what they’re going to face – how much they are going to have to hand over – and they are finding it difficult to make a living wage.

“We have four beds as well as a campsite, which is how we get to a €60,000 turnover overall, but most online travel agents take 16% plus a payment charge. Then if you add in 21.2%, that’s nearly 40% of turnover gone.

“If the VAT threshold drops as well, that would be another big hit. It pushes your prices up [by 20%] and most of the supplies we buy in are at reduced 5.5% VAT, so you would recuperate less than you collect.”

Mr Fielder said they will continue, despite the hit. 

“My concern is more for those moving over, trying to start, and those with two or three-room B&Bs, because it will not be worth doing any more. France is in danger of losing its chambres d’hôtes. Everyone will have to stay in an Ibis instead.”

Facing business closure

Marie-Jo Libouban, 68, who runs the Les Hauts de Lanloup chambre d’hôtes in Brittany, is among those facing closure of her business.

She said: “The aim of the Le Meur law was to reduce the number of tourist properties rented out on Airbnb. 

"There are cities where locals can no longer find accommodation because there are no more long-term rentals. But chambres d’hôtes shouldn’t have been affected. 

“The idea was to put properties back on the market, as homes, but if we stop running chambres d’hôtes, we’re still going to go on living in them.”

Lawmakers had “included them at the last minute”, possibly “under pressure from hotel lobbyists”, she said.

By her calculations, the reduction of 21% in the income tax allowance will result in a 72% increase in her income tax bill.

Mrs Libouban said there are around 21,000 chambre d’hôtes businesses in France, and around half are affected.

“Usually, guesthouses that are larger, which often have swimming pools and spas, declare their taxes under the ��é���. So they are not affected. It is only those with low incomes. It is terribly unfair.”

Based on her tariff of €75 a night with breakfast, she estimates she is currently left with €16 profit, once she accounts for several hours of cleaning by herself, which she factors in at the minimum wage.

“Under the new laws, I'll have €6 left and if on top of that I also had to charge VAT, I would make a 90-centime loss per guest.”

She has joined a new association, set up to represent the industry: Association Nationale des Chambres d’hôtes (ANCH).

“The idea was to get together to defend ourselves – because if the law stays the same, I’m not going to work for €6 [per guest], so I’m going to close, like many other chambres d’hôtes.

“I have neighbours who closed: the lady went back to a salaried job because it’s a lot of work, and if you only earn €6 a day it's not worth bothering.”

She added: “If the law remains unchanged, 60% of guesthouses are at risk of disappearing according to the calculations of our association and the specialist press.”

Campaign pressure

Mrs Libouban said their lobbying led to amendments being presented to the finance law, one of which was adopted by MPs – but this fell after the MPs failed to approve the budget law. 

At present, senators have retained one amendment, which refers to exemption for chambres d’hôtes in return for higher tax on tobacco.

“So, we still have a little glimmer of hope that the chambres d’hôtes will, perhaps, be removed from the Le Meur law. 

“The senator who put this forward said that it was an error to get rid of chambres d’hôtes, that we needed them in rural territories, not just for tourism, but also because there are areas with no hotels. When businesses need to receive people on work transfers, if there are no chambres d’hôtes there will be no one to accommodate them.”

Mrs Libouban said many of the small businesses are run by women who have small pensions due to child-rearing or having followed their husbands in career moves.

She added: “I’m also involved in this fight because I welcome hikers: we’re on the GR34 coastal path, and I’ve been very committed to developing another 2,000km long-distance trail in Brittany called Les Chemins du Tro Breizh.

“It’s been a colossal amount of work for the last five years. We’ve marked out 1,800km and there is 300km left to complete a tour of Brittany.

“But it relies on little chambres d’hôtes in the rural villages. If we don’t have anywhere to accommodate hikers, there’s no point developing a trail – our whole project will fall apart.”

Briton Maggie Clarke, who has provided tourist accommodation in Le Touquet (Pas-de-Calais) for 30 years, said she is also affected. She stopped running ��î�ٱ�s to focus on chambres d’hôtes two years ago, after several changes made running ��î�ٱ�s more complex – permission for them in some areas is now almost impossible to obtain.

“But lawmakers don’t seem to realise that you have very different costs in running what is effectively a small hotel, compared to a ��î�ٱ�. You are cleaning rooms much more regularly and providing all the laundry. 

"A ��î�ٱ� is no-service accommodation usually by the week, whereas our service is by the night and with breakfast as well.”

She said, however, she expects to “take it on the chin” if the new rules stay in place. She wants to remain in the chambre d’hôtes business partly to keep her large property in a high-value area out of assessment for property wealth tax.