ENERGY PERFORMANCE CERTIFICATE AND SEASONAL RENTALS IN THE MOUNTAINS: WHAT DO YOU NEED TO KNOW ?

For several years now, energy performance certification (EPC) has become a key criterion in French housing policy. Long considered a marginal issue for seasonal rentals, energy performance is now also becoming important in mountain resorts. In Méribel, Courchevel and Les 3 Vallées, owners and investors must now contend with a rapidly changing regulatory framework.

Recent legislation – the Climate and Resilience Act, the Le Meur Act (November 2024) and the 2024 Finance Bill – has gradually brought tourist accommodation within the scope of energy requirements. Added to this is a major change coming into effect in January 2026, with a new method of calculating the EPC that is particularly favourable to mountain accommodation heated by electricity.

The EPC no longer only determines the value of a property: it now influences the right to rent, taxation, profitability and the sustainability of the investment.

Key points to remember from this article:

• The EPC is gradually becoming mandatory for seasonal rentals, with a specific timetable.

• Mountain homes are significantly affected, but the new 2026 calculation changes the game.

• Anticipating this change will help secure your right to rent and your profitability.

Energy performance certificates and seasonal rentals in the mountains: why is this becoming such an important issue?

For a long time, seasonal rentals have escaped the constraints imposed on long-term rentals. This situation has gradually changed in response to two major developments: the fight against energy-inefficient buildings and the massive increase in the number of furnished tourist accommodations.

In ski resorts, a large proportion of accommodation dates from the 1970s to the 1990s. As a result, a high proportion of properties are classified as F or G, mainly due to the altitude, the harsh climate and insulation that has become obsolete.

The public authorities have a twofold objective:

• to improve the overall energy performance of the housing stock,

• to preserve the area's appeal to tourists without sacrificing climate considerations.

However, mountain areas have some important specific characteristics: multi-unit buildings, frequent use of electric heating, and significant technical constraints. It is precisely to take these realities into account that the new EPC applicable from 1 January 2026 changes the electricity conversion coefficient from 2.3 to 1.9.

As a result, many homes will automatically gain an energy rating without any work being carried out.

All EPCs issued from 1 January 2026 will automatically incorporate this new calculation.

Is the EPC mandatory for seasonal rentals in resorts?

The answer is now yes, gradually.

Before the Le Meur law (November 2024), the regulations remained unclear. Seasonal rentals were not explicitly subject to rental bans linked to the EPC. This ambiguity has now been removed.

What changes with the Le Meur law

The law now distinguishes between:

• existing tourist accommodation, already declared,

• new furnished properties placed on the market.

It introduces a logic of gradual alignment with the rules of traditional rentals.

Timeline for EPC-related prohibitions

These thresholds also apply to seasonal rentals, subject to certain exceptions.

Special cases to be aware of

• Occasional rental of main residence

• Rental for less than 120 days/year

• No change of use in certain municipalities

Local authorities (municipalities and inter-municipal bodies) play a key role in monitoring, particularly in high-demand areas such as Méribel and Courchevel.

Which properties are subject to the EPC requirement?

The following are affected:

• second homes regularly rented out on a seasonal basis,

• furnished properties subject to authorisation for change of use,

• properties rented for more than 120 days per year.

⚠️ Even if the new 2026 EPC improves the rating, the actual thermal comfort remains unchanged. A property that goes from F to E is still energy-intensive in practice.

What are the penalties for non-compliance?

Failure to comply with the obligations exposes you to:

• a daily penalty of up to €100,

• a maximum fine of £5,000,

• withdrawal of the authorisation to rent,

• penalties for false declarations.

In some municipalities, several penalties may be cumulative.

How do you obtain an EPC for a seasonal rental in the mountains?

The process is the same as for a standard EPC, with specific precautions related to mountain locations.

The assessment must be carried out by a COFRAC-certified professional registered with ADEME. The average cost varies from £90 to £250, depending on the size and complexity of the property.

In co-owned properties, the collective EPC can be used for certain data, in addition to the individual EPC. The building's maintenance log is therefore a valuable source of information.

The EPC is valid for 10 years, unless there is a major reform of the calculation method.

More information on this article

What information and documents should you prepare?

• Plans of the property and exact surface area

• Information on insulation (walls, roof, floors)

• Type of heating and hot water production

• History of work carried out

• Excerpts from the maintenance log for the condominium

Authorised professionals and best practices

• Check COFRAC certification

• Ensure that the EPC is sent to the ADEME observatory

• Avoid diagnostics carried out without a full inspection

• Compare several quotes to avoid unfair practices

How can you improve the EPC rating of your property in the mountains? Energy optimisation work and strategies

Improving an EPC in the mountains requires a targeted approach. The most significant gains rarely come from a single item of work.

There are two challenges: complying with regulations and maintaining rental appeal. An energy audit often makes it possible to prioritise actions and anticipate decisions in co-ownership.

Insulation: THE priority for mountain homes

In mountain areas, heat loss is significant:

• up to 30% through the roof,

• 20% through the walls,

• 10 to 15% through the floors.

There are various solutions:

• external thermal insulation (collective),

• targeted internal insulation,

• high-performance materials adapted to the climate.

Heating and hot water systems: what solutions are available at high altitudes?

Replacing old electric convector heaters, optimising collective heating or integrating renewable energies (depending on feasibility) can often improve energy performance by one or two classes.

Altitude constraints require robust and suitable equipment.

Openings and ventilation: remember to limit heat loss!

Double or triple glazing is now essential. A well-sized CMV system, or even a dual-flow system in some cases, improves both the EPC rating and comfort.

What energy renovation assistance is available for seasonal rentals in the mountains?

Contrary to popular belief, certain subsidies are still available:

• Energy Saving Certificates (ESC),

• local or regional grants,

• zero-interest eco-loans for co-owned properties,

• MaPrimeRénov’ under specific conditions.

Second homes remain more limited, but innovative arrangements are emerging in resorts (transfer of lots, increased renovation funds).

Good planning can significantly reduce the remaining costs.

The impact of the EPC on the profitability and taxation of seasonal rentals

Taxation of furnished tourist accommodation changed in 2024–2025, with:

• a reduction in certain allowances,

• a stricter cap on income.

In this context, the EPC becomes a strategic lever:

• a poor rating can exclude the property from the market,

• a good rating improves its attractiveness,

• energy costs directly influence profitability.

In the medium term, poorly rated properties risk a double penalty: loss of the right to rent and lower resale value, unlike renovated properties.

The EPC for seasonal rentals in mountain resorts is no longer a mere formality. It is now a tool for managing assets, determining the profitability, compliance and sustainability of the investment.
Anticipating deadlines, understanding the new rules and taking targeted action is now the only viable strategy for owners in resort areas.