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Tourist tourist tax: what are the rates?

Verified 01 janvier 2020 - Directorate of Legal and Administrative Information (Prime Minister), Ministry of Economy

Tourist communes or EPCI for tourist purposes can apply a tourist tax to the real (due by the casual residents) or to the package (due by the lodgers or hoteliers who make it pay to their client). The criteria for the fee shall be determined by a decision of the municipal council or the legislative body of the EPCI: collection period (dates of the tourist season), rates applicable according to the category of accommodation...

Municipality and EPCI concerned

A tourist municipality or EPCI may decide to apply:

  • Be one real city tax.. It is collected per person housed.
  • Be one package tax.. It is collected by tourist accommodation.

The characteristics of the tax (dates of the tourist season in which the tax applies, tariff which applies according to the type of accommodation ...) are fixed by the municipal council of the municipality or the legislative body of the EPCI.

The rate decided by the municipality or the EPCI is framed by a minimum and a maximum rate updated each year.

Additional tax

The departmental council may decide, by deliberation, to collect a additional fee 10% residence tax at the municipal or intermunicipal level.

The additional tax is used to finance the expenses related to the reception and promotion of tourism in the territory in which it is levied.

The additional tax is included in the visitor's tax payable.

It is paid by the municipality to the department.

In Île-de-France, an additional regional tax increases by 15% the rate of the tourist tax (flat or not) collected by the communes and their groupings.

Abatement rate on maximum capacity

The number of accommodation units may be subject to a reduction.

This reduction is decided by the municipality or the EPCI.

The rate of abatement must be between 10% and 50%..

The rates of the tourist tax in real terms (per person) and the flat-rate tourist tax (per unit of capacity) must be decided by the municipality or the EPCI before the beginning of the collection period (corresponding to the tourist season) in compliance with minimum and maximum rates.

Applicable tariff schedule

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Palace

Scale of the tourist tax for a palace

Minimum tariff

Maximum

€0.70

€4.10

  FYI : after 1st year of application, these tariff limits are updated annually in a proportion equal to the growth rate of the Consumer Price Index, excluding tobacco, for the second to last year.

Hotel or residence for tourism or furnished for tourism

Scale of the tourist tax for a hotel, a tourist residence or a furnished tourist

Hotel

or tourist residence or furnished tourist residence

Minimum tariff

Maximum

Ranked 5 stars

€0.70

€3

Ranked 4 stars

€0.70

€2.30

Ranked 3 stars

€0.50

€1.50

Ranked 2 stars

€0.30

€0.90

Ranked 1 star

€0.20

€0.80

  FYI : after 1st year of application, these tariff limits are updated annually in a proportion equal to the growth rate of the Consumer Price Index, excluding tobacco, for the second to last year.

Holiday village

Schedule of tourist tax for a holiday village

Holiday village

Minimum tariff

Maximum

Ranked 4 or 5 stars

€0.30

€0.90

Ranked 1 or 2 or 3 stars

€0.20

€0.80

  FYI : after 1st year of application, these tariff limits are updated annually in a proportion equal to the growth rate of the Consumer Price Index, excluding tobacco, for the second to last year.

Bed and breakfast

Scale of the tourist tax for a guest room

Minimum tariff

Maximum

€0.20

€0.80

  FYI : after 1st year of application, these tariff limits are updated annually in a proportion equal to the growth rate of the Consumer Price Index, excluding tobacco, for the second to last year.

Campground or caravan

Scale of the tourist tax for a campsite or caravan

Campground

or caravan

Minimum tariff

Maximum

Ranked 3 or 4 or 5 stars

€0.20

€0.60

Ranked 1 or 2 stars

€0.20

  FYI : after 1st year of application, these tariff limits are updated annually in a proportion equal to the growth rate of the Consumer Price Index, excluding tobacco, for the second to last year.

Marina

The applicable tariff is €0.20..

  FYI : after 1st year of application, this rate limit shall be updated annually in a proportion equal to the growth rate of the Consumer Price Index, excluding tobacco, for the penultimate year.

Accommodation awaiting classification or without classification (except outdoor accommodation)

Schedule of tourist tax applicable in 2020

Minimum rate

Maximum

1%

5%

The agreed rate applies per person per night within the limit of the lowest of the following 2 rates:

  • Highest rate adopted by the community
  • Maximum rate applicable to 4-star hotels (€2.30)
Calculation of the residence tax to the real

To calculate the real city tax due, the rate applicable to each category of accommodation must be multiplied by the number of nights observed and then by the number of taxable persons.

Example :

The tax collected for the stay of 2 adults for 2 nights in a 2-star hotel is not more than: 2 x 2 x €0.90 = €3.60

Calculation of tourist tax on package

To calculate the package tax must be multiplied:

  • Rate applicable to the accommodation category per unit of capacity
  • Number of nights included in both the opening period of the accommodation and the tax collection period
  • Accommodation capacity

Example :

A tourist hotel:

  • Ranked 2 stars. The rate applied per unit of capacity is €0.90..
  • Maximum capacity of 50 beds. He shall be entitled to a 30%
  • Open 183 nights during the period of collection of the tourist tax

The calculation is as follows:

  • Reception capacity after reduction: 50 - 30% = (50 - (50 x 30)/100) = 50 - 15 = 35
  • Fixed tourist tax per year: €0.90 x 35 x 183 = €5,764.50 per year.

City tax rates per municipality

Ministry of Finance