France implements stricter energy efficiency and rental regulations

France is implementing stricter energy performance regulations for the housing sector. Under the Climate and Resilience Law, rent increases are prohibited for properties classified as F or G on the Diagnostic de Performance Énergétique (DPE). Furthermore, since January 1, 2025, properties with a G rating can no longer be rented out in mainland France, with class F properties facing similar restrictions in 2028 and class E in 2034.

Data from the Ministry of Ecological Transition (SDES) indicates that approximately 25.6% of secondary residences in France are classified as F or G, representing roughly 942,000 energy-inefficient homes. While this proportion has decreased from 29.5% in 2023, these properties remain largely outside the immediate rental decency deadlines applied to primary residences.

Regarding taxation, municipalities have until September 30, 2026, to decide on exemptions for the housing tax on certain furnished tourist accommodations and guest houses. Additionally, the 2026 finance law will exclude rural gîtes from this tax starting in 2027.