You are starting a new activity
Start with the CCISM to prepare your business registration file and obtain the receipt acknowledging submission of your business creation declaration.
Before you begin
Identify your situation
You already have a business
Prepare evidence of the addition or amendment of your activity: a business declaration endorsed by the CCISM, an amended K-bis extract or an updated ISPF registration certificate.
The process
Four steps to registration
The first document depends on your situation; the remaining steps are the same.
Step 1
CCISM registration or update
Register the activity or amend the details of your existing business.
Step 2
Declaration to the Tourism Department
Submit your activity declaration, declaration of no criminal convictions and the relevant supporting document.
Step 3
Receive your registration receipt
The Tourism Department emails the receipt confirming the accommodation declaration.
Step 4
Submit to the town hall
Give a copy of the receipt to the town hall of the municipality where the property is located.
After registration
Key obligations
House rules
State the maximum occupancy and the rules on safety, hygiene, suitable living conditions and respect for neighbours.
Listings and intermediaries
Include the registration number in your listings and provide intermediaries with the required documents.
Records and changes
Keep a record of rented days and report significant changes to the operator or activity.
Administrative penalties may apply for non-compliance. Check current rules and penalty amounts with the relevant authorities.
Tax on rental income
Taxation of furnished holiday rentals
Tourism registration does not replace tax registration. Anyone renting out furnished accommodation must register with the Tax and Public Contributions Department (DICP). The precise tax treatment depends on factors including the owner's status, income, operating structure and services provided.
Business licence tax (patente)
Furnished accommodation providers are generally subject to the patente. An exemption from payment applies when annual gross receipts are below XPF 2,000,000, with a pro-rata adjustment if the activity starts during the year. This exemption does not remove the registration requirement.
Transaction tax and CST
Gross rental receipts must be declared to the DICP, normally by 31 March of the following year. They are used to calculate transaction tax and the territorial solidarity contribution applicable to self-employed activities.
VAT
Property rentals are generally exempt from VAT, but the exemption does not automatically apply to hotel or tourist accommodation services. The VAT treatment must therefore be confirmed with the DICP based on the activity actually carried out.
Tourist tax
Where introduced by the municipality, tourist tax is collected from guests by the accommodation provider and paid to the municipality. Check the rates, exemptions and reporting arrangements applicable to your property with the local town hall.
Plan ahead for 2027: municipalities must adopt their resolutions by 31 October 2026 for stays from 1 January 2027.
Property tax
The owner remains liable for property tax. For seasonal and furnished holiday rentals, the DICP states that, from 2025, the assessed rental value is calculated as 12% of the property's market value . Municipal surcharges may also apply.
Check before renting out your property: tourist tax, filing requirements, exemptions and applicable rates may vary according to the municipality, turnover and the owner's circumstances. This summary is neither tax advice nor a tax calculation.
Practical advice
Prepare your property for holiday rentals
Find our separate recommendations on furnishing, equipment and linen.
Need support?
We help you organise the steps
Iaorana Agency can guide you in preparing your property and direct you to the relevant contacts. Each property's administrative, tax and planning position must be checked individually.
Informational summary based on documents provided by the Tourism Department and the legislation cited in them. Procedures may change: confirm the required documents and process with the Tourism Department, the CCISM and your town hall. Photo: Tingey Injury Law Firm / Unsplash.