1. Primary vs. Secondary Residence: The Rules of the Game
In Toulon, the first step towards compliance is to define the status of your property. In 2026, the distinction between an occasional landlord and a professional investor is more closely monitored than ever.
Primary Residence: The 120-Day Rule
If you rent out the dwelling you occupy for more than 8 months a year, it is considered your primary residence.
- The Quota: You cannot rent out your property for more than 120 days per year.
- New for 2026: The law now allows municipalities in high-demand areas to vote to reduce this cap to 90 days. While Toulon currently adheres to the national threshold, vigilance is advised, as the municipality now has this leverage to (attempt to) free up year-round rental housing.
Secondary Residences: Mandatory Change of Use
If the property is not your primary residence, short-term rental is considered a commercial activity.
- Prior Declaration: You must submit a declaration to the Toulon City Hall.
- Sustainability: Unlike some cities such as Nice or Marseille, which impose 'compensations' (requiring the purchase of commercial space to convert into housing), Toulon will maintain a more pragmatic approach in 2026. However, registration remains a non-negotiable step before any online listing.
The DPE: The New Thermal 'Rental Permit'
This marks a significant change for 2026. The 'Le Meur' law has aligned the decency requirements for short-term rentals with those for traditional long-term rentals.
- Ban on Energy-Inefficient Properties: If your property is rated G or F on its Energy Performance Diagnostic (DPE), it is now prohibited to offer it for short-term rental.
- The Objective: To prevent owners of energy-intensive properties from resorting to platforms like Airbnb to circumvent annual rental restrictions.
- Penalty: In the event of an inspection, the absence of a compliant DPE can result in an immediate rental ban and daily financial penalties.
In Summary: In Toulon, starting in 2026, your short-term rental project must begin with a technical diagnostic. Without a DPE rating of at least E, your activity will be administratively blocked before it even starts.
2. The Registration Number: The May 2026 Revolution
This is the cornerstone of the new regulations. While each municipality previously managed its own declaration system, May 20, 2026, marks the end of administrative fragmentation with the implementation of the single national online service.
The End of Opacity: A Single Point of Contact
Forget the old, sometimes unclear, local procedures. Now, every property owner in Toulon must register on a centralized national platform. This system replaces previous arrangements to provide complete traceability.
- The Principle: Before you even post your first photo on Airbnb or Booking, you must obtain your 13-digit registration number.
- The Objective: To enable the State and the Toulon Provence Méditerranée (TPM) metropolitan area to have a real-time overview of rental availability and to ensure that each property complies with quotas and safety standards.
Display Obligation: No Number, No Listing
The rule is now unyielding: the registration number must be visibly displayed on all online listings.
- Automatic Blocking: In 2026, booking platforms will be legally obligated to block or remove any listing that does not include a valid registration number.
- Platform Responsibility: Websites like Airbnb are now co-responsible. If they maintain a non-compliant listing in Toulon, they face substantial fines, making them extremely vigilant in verifying your administrative clearance.
Automated Control: Data Cross-Referencing
This is where the system becomes formidable for fraudsters. The new national portal enables automatic data cross-referencing:
- City Hall & Platforms: The city of Toulon automatically receives a count of nights sold for each registration number.
- 120-Day Limit Compliance: For primary residences, the system automatically blocks calendars once the legal limit is reached.
- DPE Verification: The registration number is now linked to the property's tax ID, allowing for instant verification of whether the Energy Performance Diagnostic (DPE) permits rental.
Expert's Opinion: This registration number is no longer a mere formality; it serves as your official identifier as a rental provider. In Toulon, checks are no longer conducted solely on-site but also through algorithms that detect anomalies within seconds.
3. The Tourist Tax: Your Obligations to the Metropolis (TPM)
In Toulon, the tourist tax is not optional; it is a local tax collected by accommodation providers on behalf of the metropolis Toulon Provence Méditerranée (TPM). As of 2026, the methods for calculating and remitting this tax are strictly regulated to fund the region's tourism appeal.
Who Pays What? (2026 Pricing)
The amount of the tax depends on the comfort level of your accommodation, hence the critical importance of its classification:
- For classified furnished accommodations (1 to 5 stars): The rate is fixed per person per night.
- For unclassified furnished accommodations (or those awaiting classification): This is where vigilance is crucial. The tax is proportional: it amounts to 5% of the nightly rate before tax (per person), up to a ceiling set by the metropolis.
- Additional Taxes: Remember that in addition to the basic rate, there are departmental (10%) and regional (34% for the Ligne Nouvelle Provence Côte d'Azur) additional taxes. These surcharges are automatically calculated on the metropolis's portal.
The TPM Portal: Your Mandatory Interface
The metropolis has centralized all procedures on a dedicated platform: tpm.taxesejour.fr.
- Monthly Declaration: Even if you had no rentals in a given month, you must submit a 'zero declaration'.
- Remittance: Payment is generally made quarterly or every four months, according to the schedule set by the TPM authority.
Automatic Collection vs. Direct Management
- Via Platforms (Airbnb, Booking, etc.): As of 2026, these intermediaries automatically collect the tax at the time of booking and remit it directly to the metropolis. Important: You must still ensure that your registration number is correctly configured on your profile so that the amounts are properly allocated.
- Directly (Personal website, Leboncoin, etc.): It is your responsibility, as the owner, to calculate the tax, invoice the traveler, collect it, and remit it via the TPM portal.
Important Note for 2026: Checks on tourist tax remittances are now cross-referenced with the new national accommodation database. Any inconsistency between your declared income and the tax remitted can trigger an administrative verification procedure.
4. Co-ownership: Neighbors' New Right to Scrutinize
For a long time, co-owners wishing to prohibit short-term rentals in their building faced the obstacle of requiring unanimous consent. In 2026, the situation has changed: the 'Le Meur' law has provided co-ownership syndicates with new tools to regulate, or even prohibit, furnished tourist accommodation activities.
The Two-Thirds Majority Vote: A Major Turning Point
This is the significant new development that is impacting investors. Henceforth, a general assembly can vote to prohibit short-term rentals with a two-thirds majority vote (amended Article 26), rather than requiring unanimity.
- Scope of Application: This measure primarily targets units that are not already designated for commercial use in the co-ownership regulations.
- Primary Residence Protection: Please note, this prohibition from the General Assembly typically cannot prevent you from renting out your own primary residence (for up to 120 days), as doing so would disproportionately infringe upon property rights.
A Closer Look at the "Bourgeois Habitation Clause"
Even without a new vote, the co-ownership regulations remain your primary guide. In Toulon, many older buildings include an exclusive bourgeois habitation clause.
- By 2026, legal precedent has become stricter: if your regulations state that the building is exclusively for residential use, seasonal rental activity (considered commercial by nature) may be deemed unlawful by a court in cases of repeated disturbances.
The Property Manager's Reporting Obligation
You can no longer operate "in secret". The law now imposes a transparent reporting obligation:
- As soon as you obtain your registration number from Toulon City Hall, you must inform the co-ownership property manager.
- The property manager is then obligated to include this information on the agenda for the next general assembly meeting.The objective is clear: to remove the anonymity of renters to facilitate dialogue and manage potential disturbances.
Professional Advice: Do not merely endure regulations; anticipate them. By 2026, the sustainability of your activity will depend on maintaining 'social harmony' within the building. Communicate with your neighbors, display strict internal rules in your accommodation (no parties, respect quiet hours), and be responsive to any reports from the property manager.
Conclusion: Professionalism, the Key to Sustainability in Toulon
The message is clear: by 2026, short-term rentals in Toulon will no longer be a simple 'supplementary' activity managed remotely, but a highly regulated sector. With mandatory energy performance diagnostics, centralized registration numbers, and increased power for co-ownerships, the pressure is mounting on renters who do not comply.
However, this strictness also presents an opportunity for serious property owners. By scrupulously adhering to these rules, you will professionalize the market, reassure your neighbors, and secure your long-term investment. Toulon remains open to short-term rentals, provided they respect the local housing stock and the comfort of all residents.
Your 2026 Compliance Checklist:
- Technical Audit: Is your property rated E, D, or better on the Energy Performance Certificate (DPE)?
- Authorization: If it is a secondary residence, have you declared your change of use?
- Registration: Have you obtained your 13-digit registration number from the national portal (mandatory since May 2026)?
- Transparency: Has your property management company (syndic) been informed of your activity?
- Tourist Tax: Are your listings correctly configured on the TPM metropolitan area portal?
Navigating these regulatory waters requires vigilance, but it is essential to transform your Toulon property into a high-performing and secure asset.
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