Thinking of renting your La Réunion property on short-term platforms? Before publishing your Airbnb, Booking or Vrbo listing, several tax, administrative and local rules apply. This article covers what you need to know in 2026 to rent in peace of mind across La Réunion: Saint-Denis, Saint-Gilles-les-Bains, Saint-Paul, Saint-Pierre, Saint-Leu and beyond.
La Réunion: French law, with overseas specificities
La Réunion is a French overseas department and region (DOM 974). French law applies in full: tourism code, tax code, ELAN law, Le Meur law. But local specificities — overseas VAT rates, communal tourist tax, tense-market zones — adjust the picture. For an owner about to rent short-term, three areas matter most.
1. Town hall registration: mandatory in several communes
Since the ALUR law (2014), reinforced by the ELAN law (2018) and the Le Meur law (2024), every furnished short-term rental must be declared at the town hall. That is the national principle. Across La Réunion, communes that have voted to make a registration number mandatory issue an identifier you must include in your listing.
Practically: before going live, visit the urban planning office or the front desk of your town hall (Saint-Denis, Saint-Paul, Saint-Pierre, Saint-Leu, Le Tampon, etc.) to confirm the procedure for your address. The registration number is generally free and issued within 1 to 2 weeks.
2. Change of use: a matter for second homes
If the property is your main home (you live there more than 8 months a year), the Le Meur law has capped since 2025 the number of nights you can rent at 90 nights per year in communes that vote it. A simple honour declaration at the town hall is required if your commune asks for it.
If the property is a second home or a dedicated rental investment, communes in tense-market zones may require a change-of-use authorisation before short-term renting. Across La Réunion, several urban communes are concerned: it is essential to check with the local urban planning office for the exact procedure applicable to your property.
3. Taxation: micro-BIC or actual regime
Furnished short-term rental income falls under Industrial and Commercial Profits (BIC). Two regimes are possible:
- Micro-BIC: flat-rate deduction of 50% for a standard tourist furnished rental, or 71% for a star-classified one. Revenue cap set yearly by the finance law.
- Actual regime: real deduction of expenses (loan interest, amortisations, management fees, cleaning, concierge, etc.). More complex but often more advantageous as soon as you have significant expenses.
In La Réunion, VAT applies at specific overseas rates (8.5% standard against 20% in mainland France). For furnished short-term rentals, VAT exemption is generally applicable as long as revenue stays below the franchise threshold. Above that, or if you offer para-hotel services (breakfast, mid-stay cleaning, personalised welcome), you may switch to VAT regime. Consult a local accountant familiar with overseas specificities.
4. Tourist tax: collect and remit to the commune
Tourist tax applies in communes that have voted it in. Across La Réunion, most touristic communes (Saint-Paul, Saint-Pierre, Saint-Leu, Saint-Denis, Le Tampon, Saint-Gilles through Saint-Paul) have it. The amount depends on the property classification (from under one euro to several euros per night per adult guest).
Good news: on Airbnb, collection is largely automated for communes that have signed a collection agreement with the platform. On Booking, Vrbo or direct, you must collect, declare quarterly and remit to the commune. Yes Conciergerie handles this for you if you entrust your property to us.
5. Co-ownership: a point to check
If your property is in a co-ownership, read the rules carefully before launching short-term rentals. Some co-ownership rules explicitly forbid short-term furnished lets, others regulate them. A general assembly can amend the rules, but this requires a majority.
6. The cyclone season: a responsibility to integrate
From November to March, La Réunion is exposed to the cyclone season. As an owner, you have a safety obligation toward your guests: working shutters, removable outdoor furniture, an emergency kit (torch, water, radio), evacuation guidelines. Yes Conciergerie secures your properties during orange and red alerts and communicates in real time with your guests.
Summary: the 2026 La Réunion owner checklist
- Register the furnished rental at the town hall and get the registration number if the commune requires it
- Check whether a change of use is needed if the property is not your main home
- Choose between micro-BIC and actual regime for taxation (consult an accountant)
- Verify the overseas-specific VAT applicable to your activity
- Collect and remit your commune’s tourist tax
- Check the co-ownership rules if applicable
- Set up a cyclone protocol for the November-March season
- Take out a non-occupying owner insurance policy adapted to short-term rentals
To go further and entrust the full management to a local team that knows La Réunion, Yes Conciergerie supports you from listing creation to guest welcome, including taxation and safety. Request a free estimate or browse our local pages: Saint-Denis, Saint-Gilles-les-Bains, Saint-Paul, Saint-Pierre, Saint-Leu.
This article is for information only and does not constitute personalised legal or tax advice. For an analysis tailored to your situation, consult your town hall, accountant and a real estate lawyer.
