What is the tourist tax?

Verified 02 June 2021 - Directorate for Legal and Administrative Information (Prime Minister)

Some municipalities may require holidaymakers staying in their territory to pay a tourist tax.

How do I know the amount of the tourist tax?

Tourist tax is payable per person per night. The amount varies:

  • according to the type of accommodation (hotel, furnished tourist, camping, etc.)
  • and depending on whether the accommodation is classified or not.

To find out the amount of the tourist tax payable, you can consult this online service:

Tourist tax rates per municipality

In addition, the amount of the tax must be displayed at the lodger, the hotelier or the owner of the accommodation and appear on the invoice given to the vacationer

It can also be consulted in the town hall or at the tourist office concerned.

Who has to pay the tourist tax?

The tourist tax must be paid by the holidaymaker who stays in one of the following accommodation units:

  • Palace
  • Tourist hotel
  • Tourist residence
  • Furnished tourist goods or holiday rental between private individuals (including room with a local)
  • Bed & Breakfast
  • Holiday village
  • Outdoor accommodations (camping, caravan, camper vans and tourist parking)
  • Marina

The holidaymaker must pay the tourist tax:

  • to the lodger, the hotelier or the owner
  • or the professional who provides the internet booking service on behalf of the lodger, the hotelier, the owner.

The amount thus collected is then repaid to the municipality.

Some people are exempt:

  • Child under 18 years
  • Holder of a seasonal employment contract employed in the municipality
  • Beneficiary of emergency accommodation or temporary relocation
  • Person occupying premises whose rent is less than an amount determined by the municipal council

Please note

if you can prove that you are resident in the municipality, you do not have to pay the tourist tax on that municipality, even if you have a residence in another municipality.

To find out the rules applicable to your place of stay, it is possible to contact the City Hall:

Who shall I contact