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Hosting in France regarding 120 night rental limitation for tax purposes


Could a fellow host in France please advise me regarding this restriction.
I understand that hosting for more than 120 nights a year on Airbnb would result in having me changing my status from private individual to a professional.
My concern is how are the days counted? For example 1 guest who stays 5 nights is fairly straightforward, but if I have 2, 3 or possibly 4 guests in the same reservation for 5 nights would that be counted as 10,15 or 20 nights?
Any clarification on this point would be very welcome.
I don’t want to surpass the 120 limit, so I guess I need to have a clear understanding on this point. Not that I’m anywhere near reaching that limit presently.

Thank you for any info.


I believe that “nights” are “nights of operation as a rental”, not “people nights”

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