Chambres d’hôtes : running a B&B in France

Planning on moving to France to open a Chambres d ‘hôtes? Or maybe you’ve just converted a barn and would like to set up as B&B ? Here’s a short guide to running a Chambre d’hôtes in France.

Bed and Breakfast

What’s a Chambre d’hôtes ?

A chambre d’hôtes, or Bed and Breakfast in English, is a home in which the inhabitant offers guests rooms for rental. In France, to become Chambres d’hôtes, you must meet different criteria:

  • The rooms must be part of the main residence of the person renting (whether it’s in the actual house or in an annexe)
  • You must personally greet the guests
  • With each night rented, breakfast and linen must be included
  • The guests must have access to a bathroom and toilet – it does not have to be private.

It’s important to mention that a Chambre d’hôtes cannot offer more than 5 rooms for rental and cannot have more than 15 guests at a time.

What are the steps to set up as Chambre d’hôtes?

Here are the main admin steps to set up as a Chambre d’hôtes:

  • « Déclaration en mairie »: you must complete this form and bring it to your local Town Hall to declare your Bed and Breakfast activity.
  • Register your business: there are different set-ups possible for this (soletrader or limited company options). Whichever one you pick, you must register your business on the INPI website.
  • Register for social charges if your turnover is above €6,028 (2024).

These are all mandatory. There are optional steps such as registering with your local tourist office, obtaining a tourism label, etc.

Chambres d’hôtes : business structure, social charges and income tax

The activity can be registered under any type of business structure.

If your turnover is below €188,700, you can opt for the simplified microentreprise scheme. In this case, you will be paying 12.3% social charges on your turnover. For tax purposes, the tax office will deduct 71% of your turnover that will be considered to be expenses. This means that you cannot deduct expenses, it’s a fixed percentage of your turnover. If your expenses are above 71%, you may want to consider another option. In some situations you can also opt for “Pay as you earn” tax : when you declare your turnover for social charges, a fixed percentage will be paid as tax.

Read more about the microentrepreneur scheme here.

For any other type of business, your benefits will be taxed under the industrial and commercial benefits (BIC).

Read more about business structures in France here.

Chambres d’hôtes: other taxes

When running a B&B, other taxes may occur:

  • VAT : if your turnover is above the threshold of €101,000 then you’ll have to register for and pay VAT at 10%.
  • CFE : this is a business property tax. Read more about it here.
  • Taxe de séjour : this is a “tourist tax”, paid by the tourists to the local authority. You are in charge of collecting it. You can check the amount you should be collecting on this official website.
I have questions or need assistance

FAQ

Yes, you do. If you do not have French or EU citizenship, then you must get the correct VISA or Carte de séjour. Please get in touch if you need assistance with this.

Yes and no! To offer food (other than breakfast), then you’ll have to register a “Table d’hôtes”. You can then offer lunch and dinner, with a set menu. The guests and owner eat together. If you are planning on serving alcohol, then you’ll need a licence to do so.

Resources :

Throughout this article there are links with extra ressources.

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