Marseille Area Ends CFE Exemption for Own-Home Lets
From 1 January 2027, hosts who let their own dwelling furnished in the Métropole Aix-Marseille-Provence, including Marseille, lose the CFE exemption. Check your liability now.
Regulation Radar
From 1 January 2027, hosts in the Métropole Aix-Marseille-Provence, including Marseille, lose their exemption from the CFE (cotisation foncière des entreprises) on furnished lets of their own dwelling. The Conseil de la Métropole voted the removal on 10 September 2026, and the deliberation was published on 14 September 2026 (Métropole Aix-Marseille-Provence, deliberation text and PV d’affichage). If you let your own home furnished, as a tourist let or as an ordinary furnished let, plan for a new local tax from that date. The report part of the deliberation says one-off lets of part of your dwelling with no periodic character stay exempt, and so do furnished lets of rooms of your main home when the room is the tenant’s main residence and the rent is set at a reasonable level ("Les locations ponctuelles et sans caractère périodique d’une partie de l’habitation personnelle resteront
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