Did you know?
Running a maison d'hôte (guest house) and a gîte (holiday rental) in France involves different rules, regulations, and tax implications. Here's a breakdown of the key differences:
Maison d'Hôte (Guest House)
Definition: A maison d'hôte is similar to a bed and breakfast. Guests stay in the owner's home, and breakfast is typically included.
Regulations:
Limited to a maximum of 5 rooms and 15 guests.
Must provide breakfast and may offer additional meals (table d'hôte) with certain restrictions.
Requires registration with the local mairie (town hall).
Must comply with health and safety regulations.
Taxes:
Subject to local tourist taxes (taxe de séjour).
Income is taxed as commercial income (BIC - Bénéfices Industriels et Commerciaux).
May be eligible for simplified tax regimes like micro-BIC if income is below a certain threshold.
Services: Typically includes breakfast, and may offer additional services like dinner, cleaning, and activities.
Gîte (Holiday Rental)
Definition: A gîte is a self-catering holiday rental, often a house, apartment, or cottage, where guests have full independence.
Regulations:
No specific limit on the number of rooms or guests.
Must be registered as a furnished holiday rental (meublé de tourisme) with the local mairie.
Must comply with health and safety regulations.
Taxes:
Subject to local tourist taxes (taxe de séjour).
Income is taxed as rental income (LMNP - Loueur Meublé Non Professionnel) if it is a secondary source of income.
May be eligible for simplified tax regimes like micro-BIC if income is below a certain threshold.
Services: Typically does not include meals, but may offer additional services like cleaning, bed linen, and activities.
Key Differences
Interaction: Maison d'hôte involves more interaction with guests, as they stay in the owner's home and meals are provided. Gîte offers more independence to guests.
Services: Maison d'hôte includes breakfast and may offer additional meals, while gîte is self-catering.
Regulations: Maison d'hôte has stricter regulations regarding the number of rooms and guests, while gîte has more flexibility.
Taxes: Both are subject to local tourist taxes, but the type of income tax and eligibility for simplified tax regimes may differ.
If you need any further help or need to contact me regarding your move or current situation living in France you are welcome to email me at Normandyconsultancy@gmail.com.
Annabelle
