‘Tourist tax’: who pays this in France, how much and when?
Visitors to France may be charged a tourist tax when they stay in a hotel, B&B, campsite, or holiday village. Here is how it works
The tourist tax is levied by tourism accommodation hosts in communes that have decided to introduce it
Song_about_summer/Shutterstock
What is France’s tourist tax?
Called the taxe de séjour, it is a tax on tourist stays. It is payable by visitors staying in tourist accommodation establishments, including hotels, campsites, tourist residences, and tourist car parks.
It is intended to offer extra funds to the local commune, to help it finance tourist activities and facilities.
It can be levied in one of two ways:
Who pays the tourist tax?
It is paid by the holidaymaker to the landlord, hotelier or owner, who is then responsible for passing it on to the local authority.
The tourist tax must be paid by anyone who is not resident in the area concerned, who is not staying in a second home that they own there.
The tourist tax is usually only payable for each tourist staying who is 18 or over, but this depends on the local authority. In some cases, the tax is levied for children too.
Read also: Must I pay French tourist tax if I stay in a region away from my home?
Are there any exemptions?
Yes. Some people are exempt from paying tourist tax. These include:
Children aged under 18 (in most cases; see above)
Those who have a seasonal employment contract within the area
Those who are staying in ‘tourist’ accommodation as an emergency
Those staying in premises where the rent is less than a threshold amount set by the local authority
Which types of accommodation attract France’s tourist tax?
Any seasonal accommodations used by holidaymakers during the holiday season, where a tourist tax applies.
For example:
The law (Article L. 324-1-1 of the French Code du tourisme) also includes a definition of “furnished villas, flats or studio flats, for the exclusive use of the tenant, offered for rent to a visiting clientele who stay there for a day, a week or a month, and who do not take up residence there”.
How much is the tourist tax?
The amount depends on the accommodation (how many stars it has, etc) and the area. The amount must be displayed by the accommodation provider and on the bill sent to the tourist.
It typically varies from about €0.20 per night for the lowest-rated accommodation sites, increasing to around €0.70-0.90 per night for the grandest hotels.
Visitors can also find out how much it is at the local Mairie or tourism office, or on the government website taxesejour.impots.gouv.fr.
Read also: Anger from hotel industry at go-ahead for Paris to triple tourist tax
Does the tourist tax apply to rentals such as Airbnbs?
Yes. These come under the definition of ‘furnished tourist accommodation’.
Hosts on Airbnb must ensure that tourist tax is collected from guests, and then paid to the local authority where the accommodation is located.
In some areas, Airbnb may collect the tourist tax from people who book through its platform, and pay the tax directly on behalf of the hosts. However, this depends on local agreements and regulations specific to each commune.
If you are renting an Airbnb (whether as a host, or staying as a tourist), it is best to check and be certain of the arrangements.
How do I pay the tax as a tourist?
It depends on the booking. There are several options, and for each option, you almost always pay it directly to the hotel or accommodation owner.
At the time of booking. In this case, the accommodation establishment may include tourist tax in the total price or list it as a separate fee, at the time of booking.
On arrival or departure. This is the most common option. The establishment will ask you to pay the fee (per night, multiplied by the number of nights you are staying) when you arrive or leave.
Online. For some holiday rental platforms, the tourist tax is sometimes automatically calculated and added to the overall bill.
To the local authority. In some rare cases, particularly for short-term rentals or privately-owned furnished holiday accommodation, you may have to pay the tax directly to the local council.
How do I pay the tax as a host or accommodation operator?
This varies depending on the type of accommodation you offer, and the local authority rules.
You must keep proof of collection and payment of the tourist tax, as these documents will be needed to declare the tax, and in the event of an audit to check compliance.
You must also:
Declare the tax. The accommodation owner must declare the tax collected to the local authority so that it can be paid. This is often done on a monthly or quarterly basis, either online or by post. Payments are usually made via bank transfer or cheque.
Comply with deadlines and procedures. If you miss a deadline, you may be required to pay interest or a late fee.
Read also: How do we declare letting income on our French second home?
Is the tourist tax levied everywhere automatically?
Not necessarily. It is a tax that local authorities can choose to introduce, for example if they feel that they are receiving many tourist visits, and need or want extra funds to improve their tourist attractions and resources.
Each local authority or cross-commune establishment (établissement public de coopération intercommunale) is free to apply for a tourist tax if they wish. They must specify when the tourist tax will apply, and how much it will be.
How does it differ from the departmental additional tax (la taxe additionnelle départementale)?
The departmental additional tax is another tax, levied on top of the tourist tax. It is equivalent to 10% of the tourist tax, and charged by certain communes.
It was introduced by the Code général des collectivités territoriales, and allows communes to raise extra funds if needed. For example, since January 2024, the Île-de-France additional tax has been increased to 200% for the benefit of Île-de-France Mobilités, the region’s transport provider.
