Tourist Tax
It ranges from €1 to €4 per person per night depending on the standing. It finances sustainable tourism development in the Basque Country.
Help Center & FAQ
Understanding renting in the Basque Country in 2026: Regulations, Practices and Expert Advice.
Find your authentic accommodation
The essentials to know
What is a furnished tourist accommodation in the Basque Country?
In 2026, the definition of a **furnished tourist accommodation** is more precise than ever. It refers to furnished villas, apartments, or studios, for the exclusive use of the tenant, offered to visiting customers who stay there for a day, a week, or a month, and who do not make it their primary residence.
It is crucial to distinguish a furnished tourist accommodation from a **bed and breakfast (chambre d'hôte)** (where the resident is present) or a **primary residence** rented out occasionally. In the Basque Country, regulations differ radically depending on whether you are renting out your own home or a rental investment. Explore our authentic hotels to compare accommodation types.
Regulations by Zone
The High-Demand Zone (24 municipalities)
Biarritz, Bayonne, Anglet, Saint-Jean-de-Luz, Hendaye...
- ✔ Mandatory change of use
- ✔ Strict compensation principle
- ✔ Registration number required
Hinterland & Villages
Espelette, Itxassou, Ascain (outside high-demand zone)...
Here, the regulations are more flexible but remain supervised by local town halls to preserve authenticity.
- ✔ Simple declaration at the town hall
- ✔ Standard tourist tax
The Challenge of Compensation
For every sqm converted into a seasonal rental, you must create a sqm of long-term housing in the same municipality.
"A strong measure implemented in 2025 to protect the local real estate market and allow Basque people to find housing."
Primary or Secondary Residence: What are the differences?
1 Primary Residence
You occupy it for at least 8 months a year. You can rent it out freely within the limit of 120 days per year. Beyond that, it becomes a furnished tourist accommodation and requires a change of use.
2 Secondary Residence
From the first night of seasonal rental in the high-demand zone, you must obtain a change of use authorization with compensation. This is the golden rule in 2026.
"Attention tenants! Subletting without the written consent of your landlord and without respecting the rent caps is strictly prohibited and punishable by lease termination."
2026 Rental Compliance Simulator
Answer 3 questions to find out if you are compliant with the regulations of the Basque Country Urban Community (CAPB).
1. Where is your property located?
The EPC (DPE): The other pillar of renting in 2026
Since 2025, it is no longer possible to rent a furnished tourist accommodation rated "G" in a high-demand zone. From 2026, this ban extends to "F" ratings. The ecological transition is at the heart of our approach.
A-D
No restrictions. Ideal for optimizing your profitability.
E
Renovations to be planned by 2030 to continue renting.
F-G
Rental prohibited without energy renovation.
Taxation and Sanctions: What you need to remember
The Penal Risk
Up to €100,000 fine
in case of illegal change of use or compensation fraud. The CAPB carries out regular checks.
Registration Number
Mandatory on ALL ads. Without it, platforms are required to remove your listing under penalty of heavy sanctions.
Your most frequently asked questions
Can I convert my garage into a furnished tourist accommodation? ▼
Yes, but this requires a change of use authorization and, in a high-demand zone, compensation. The converted premises must comply with decency standards and the municipality's urban planning rules.
What are the exceptions to the compensation principle? ▼
There are few exceptions. The most common is mixed rental: renting to a student for 9 months (student lease) and as a seasonal rental during the 3 summer months. Certain temporary authorizations for natural persons are possible under strict conditions.
What should I do in case of noise disturbances from my tenants? ▼
The owner is responsible for the peace and quiet of the neighborhood. We recommend installing noise sensors (without audio recording), including a neighborhood respect clause in the contract, and communicating the condominium rules to travelers.
What are the benefits of a long-term rental? ▼
Long-term rental offers income stability, simplified management, and avoids compensation constraints. Check our long-term offers for more details on profitability in 2026.
Investing in the Basque Country in 2026: Winning Strategies
The market has mutated. The era of constraint-free "all-seasonal" rentals is over. Today, savvy investors are turning to hybrid models or strategic locations.
01.
The Mobility Lease
For professionals or students, from 1 to 10 months. Advantageous taxation (LMNP) and no compensation required.
02.
The Hinterland
Municipalities like Espelette or the Labourd villages offer less regulatory pressure and rapidly growing tourist demand.
03.
Luxury and the Exceptional
The scarcity of prestige properties helps maintain high yields despite compliance costs. Discover our luxury rentals.
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