Depending on size and the type of services you wish to offer, you may looking for a Chambre d’Hôte, Table d’Hôte, a Gîte, or even a Hotel. But what’s the difference? We’ll try give you some insight below, but you should consult with an expert to truly understand the differences when it comes to your personal situation, and how that affects your purchase options, license and registration requirements and tax implications. 

A Chambres d’Hôtes is is effectively the same as a Bed & Breakfast and is the simplest form of commercial accommodation in France, comprising a number of furnished bedrooms within the host’s house The chambre d’hotes has to be furnished, needs to be provided with
linen and must include breakfast. A maximum of five rooms, accommodating no more than 15 guests, is permitted. Each room must have a minimum surface area of 9 sqm and at least 2.20 mt ceiling height. The room must be made every day without extra fees.

A Table d’Hôte is the same as a chambres d’hôtes, except that guests are also invited to dine in the evening with the host. They must eat the same meal as the hosts and at the same table, otherwise the offer could be deemed a hotel and have far greater regulation. Usually, guests are looking for locally produced, home-cooked fare.

A Gîte is a fully furnished independent holiday rental accommodation, nearly always booked in advance for a longer stay (usually for a minimum of one week in the high season). The gîte can be a flat, a house or a cottage, for example. Most gites are self-catering, but the owner may also provide extra services such as cleaning services, bed sheets or activities (tours, yoga classes, retreats).

A gite can be declared as a professional activity, by being registered with the Registre du Commerce. It can also be registered as a non-professional activity called Loueur Meublé Non Professionnel (LMNP), if it is considered a secondary source of income.

The chambre d’hôte and table d’hôte are considered para-hotellerie, while a gîte is considered a furnished rental. The big difference is the nature of the services provided: furnished rental consists of renting furnished accommodation, para-hoteling consists of renting furnished accommodation by adding significant hotel services (infra). Rental is then no longer an ancillary activity but rather a professional and commercial activity: you rent a property accompanied by para-hotel services.

It is obligatory for all owners of chambres d’hôtes or gîtes to register their activity at the local mairie. If a chambre d’hôte or table d’hôte has more than 5 rooms or accommodates more than 15 persons, it is considered a Hotel with far more comprehensive regulations.

Business status and Taxation

If the annual revenues from your activity exceed €23,000 and account for more than 50% of your total household income, you will need to register as a location meublée professionnelle at the local chambre de commerce. Less than €23,000 or less than 50% of total household revenues, then you are considered a location meublée non-professionnelle and are not subject to business regulations and, more
importantly, business tax.

Even if you are not registered as a business, however, you must declare earnings from the rental activity on your annual tax return.

For more details on the various types of tourist accommodations, and the regulations for furnished rentals you may visit the website of French Business Advice who will also be able to provide you with professional assistance in setting up and managing your business.