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Tourist Tax

Tourist tax

Municipalities can ask holidaymakers staying in their territory to pay a tourist tax. However, the municipality is authorized to exempt certain categories of holidaymakers.

The tourist tax and the period during which it applies are determined by the municipal council of the municipality or the deliberative organ of the public institution of inter-municipal cooperation (EPCI).

I – Where do we pay the tourist tax?

Municipalities that can collect the tourist tax are:

  • classified stations,
  • the tourist communes,
  • certain coastal municipalities,
  • some mountain municipalities,
  • municipalities carrying out tourist promotion or protection actions and management of their natural areas.

The departement may, moreover, institute an additional 10% tax on the tourist tax collected by the municipalities and their groupings on its territory. The additional tax is collected at the same time as the communal or intercommunal tax.

II – People who have to pay the tourist tax

The tourist tax is established on people who are not domiciled in the municipality and do not have a residence for which they are liable to the housing tax.
The tourist tax must be paid by the tourist staying in one of the following accommodations:

  • Palaces,
  • Hotels,
  • Tourist residences,
  • Furnished with tourism,
  • Guest rooms,
  • Holiday villages,
  • Campsites (or caravan park),
  • Marinas,
  • Other types of paid accommodation (eg youth hostel, thermal hospital).

    It is due per person per night. In reality, it is directly paid to the landlord, the hotelier or the owner who gives it back to the municipality. That is why when you go to an hotel on your invoice you have an amount of Tax of Stay which you pay to the hotel, then the hotel will give it back to the municipality. So as the owner of an hotel or Guest room you have to think about writing the amount of Tourist tax when you invoice your clients.


People exempt from tourist tax are:

  • Minors under 18
  • Holders of a seasonal employment contract employed in the municipality
  • Persons receiving emergency accommodation or temporary relocation
  • Persons occupying premises whose rent is less than an amount determined by the municipal council
  • Owners of a secondary residence for which they pay the housing tax.

The above persons must present a proof of their quality (identity document for children, employment contract etc …)

III – Tariffs of the tax of stay

The maximum rates of the tourist tax (per person) and the flat rate tourist tax (per unit capacity) are between € 0.2 and € 4.0 per night excluding additional tax.

The department may, moreover, institute an additional 10% tax on the tourist tax collected by the municipalities and their groupings on its territory. The additional tax is collected at the same time as the communal or intercommunal tax. This amount is added to that of the tourist tax or the flat rate municipal or intercommunal tax.

They are fixed before the beginning of the collection period, by deliberation of the municipal council, according to a scale established by decree for each nature and for each category of lodging on the basis of the official classification of the accommodations.
The deliberation must be taken before October 1st for the collection period of the following year.

We indicate below the rates per night per person or capacity for each type and category of accommodation :

  • Palaces and all other establishments with equivalent tourist ranking characteristics: between € 0.70 and € 4.00
  • 5* tourist hotels, 5* tourist residences, 5* tourist furnished accommodations and all other establishments with equivalent tourist ranking characteristics: between € 0.70 and € 3.00
  • 4* tourist hotels, 4* tourist residences, 4* furnished tourist accommodation and all other establishments with equivalent tourist ranking characteristics : between € 0.70 and € 2.30
  • 3* tourist hotels, 3* tourist residences, 3* furnished tourist accommodation and all other establishments with equivalent tourist classification features : between € 0.50 and € 1.50
  • 2* tourist hotels, 2* tourist residences, 2* furnished holiday homes, 4 and 5* holiday villages and all other establishments with equivalent tourist ranking characteristics : between € 0.30 and € 0.90
  • 1* tourist hotels, 1* tourist residences, 1* furnished holiday homes, 1, 2 and 3* holiday villages, bed and breakfasts, RV parks and tourist parking lots per unit of 24 hours and all other establishments with equivalent tourist ranking characteristics : between € 0.20 and € 0.80
  • Hotels and tourist residences, holiday villages waiting for classification or without classification : between 0.20 € and 0.80 €
  • Furnished accommodation and similar accommodation awaiting classification or without classification : between € 0.20 and € 0.80
  • Campsites and caravan sites parks classified in 3, 4 and 5* and any other outdoor accommodation grounds with equivalent characteristics : between € 0.20 and € 0.60
  • Campsites and caravan sites parks classified in 1 and 2* and all other outdoor accommodation grounds of equivalent characteristics, marinas : € 0.20.

The tariffs presented above are the municipal or inter-municipal tariffs to which the amount of additional departmental tax will have to be added in the departments where it has been voted by the general council. Tariff limits will be adjusted each year.
To know precisely the rates applicable on a municipal territory, please visit :  la base d’information sur la taxe de séjour en France.

IV – Various precisions

1 – The municipalities can institute a lump sum tourist tax independent of the actual number of people accommodated. It sits on the capacity of reception (number of people that the establishment can accommodate), to which is applied a reduction between 10% and 50%.

2 – New provisions come into effect as of January 1st, 2019:

  • For all accommodations awaiting classification or without classification (with some exceptions), the applicable rate per person per night will be between 1% and 5% of the cost per person per night within the limit of the highest rate adopted by the community or, if lower, the ceiling rate for 4-star hotels.
  • Professionals who, by electronic means, provide a reservation or rental or linking service for the rental of accommodation and who are payment intermediaries on behalf of non-professional rental companies will pay, on the dates fixed by deliberation of the council, under their responsibility, to the public accountant assigning the community the amount of the tourist tax.


V – Declaration and payment

1 – Tax at the real: The modalities are fixed by the municipal council or the E.P.C.I.

2-Flat rate: the landlord or the hotelier must send at least one month before the collection period a declaration to the town hall indicating : 

  • The opening date,
  • The nature of the accommodation and the capacity of reception.

The lump sum will be paid according to the dates fixed by the municipal council.

If you need more information, do not hesitate to contact us!

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