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Tourist tax on accommodation

Verified 20 mai 2019 - Directorate of Legal and Administrative Information (Prime Minister), Ministry of Economy

Municipalities or EPCI as a tourist activity, they may impose a tourist tax on the real (due by the casual residents) or on the package (due by the lodgers or hoteliers who pass it on to their customers). 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 nature and category of the accommodation for example.

Taxed accommodation is:

  • Palace
  • Tourist hotel
  • Tourist residence
  • Furnished tourism (rural gite, group gite, in particular)
  • Holiday village
  • Bed and breakfast
  • Outdoor accommodation (including camping, caravan, light accommodation)
  • Tourist parking and motorhome area
  • Marina

The tax applies only to accommodation located in:

  • Tourist municipality,
  • Classified tourist resort,
  • coastal or mountain municipality,
  • A municipality that carries out activities to promote tourism or protect and manage its natural areas.

To be applicable, the tax must have been instituted by a deliberation of the municipal council or the deliberative body of the EPCI.

The municipal council or legislative body may not exempt a type or category of accommodation for a fee.

  FYI : falling within a particular legal status, the name of tourist town is awarded by prefectural decree for a period of 5 years and that of classified tourist resort, of a higher category, shall be issued by decree for 12 years.

It is the deliberation of the municipal council or the legislative body instituting the residence tax which determines the conditions of application, either in real or in the package.

Conditions for applying the residence tax to the actual or fixed price

Actual tax

Package tax


Non-resident in the municipality or in the territory of the EPCI, who stays in a commercial accommodation

- Logger, hotelier and owner who lodges people for a fee

- Individual renting all or part of their home (guest room for example)

Calculation mode

Number of nights actually booked

Independent of the actual number of people hosted.

Fee based on capacity (number of persons that the establishment can accommodate), to which a reduction of between 10% and 50%..

The reduction shall depend on the duration of the establishment


- Person under 18

- 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

- Second home owner for whom he pays the housing tax

Owner hosting people for free

Invoice notice given to customer


Must be separate from room price (tax not included in room price)

Not Required

If the tax is reflected in the price of the accommodation, the host may indicate on the invoice « flat rate tax included »


Not included in the VAT tax base, as the customer is a tax collector and must include it in his invoice to the customer

Included in the tax base to the VAT of the landlord, as the tax is integrated into the sales price

Before the beginning of the collection period (corresponding to the tourist season), the rates of the tax in real or lump sum are fixed by decision of the municipal council, or of the legislative body of theEPCI..

But these rates must be between a minimum (floor) and a maximum (ceiling) rate for each accommodation category on the basis of the official classification of the accommodation. See What are the minimum and maximum rates for tourist tax?..

The tax must be collected by the landlord, before the departure of the hosted persons, even if he has accepted a deferred payment of the rent.

In addition, the departmental council may, on the basis of deliberation, additional fee 10% the visitor's tax collected in the department. It shall be collected in accordance with the same criteria as the residence tax to which it is added. It is paid by the municipality to the department.

City tax rates per municipality

Ministry of Finance

  Please note : the tax rate must be displayed in the town hall and at the landlord or intermediary responsible for collecting the tax (real estate agency for example).

The conditions of declaration and payment differ according to the type of residence tax:

  • for actual tax: taxable tenants or hoteliers must pay the tax collected to the local accountant on the dates fixed by the municipal council or the legislative body of the EPCI;
  • for the flat fee: the landlord or hotelier must send, at the latest one month before the collection period, a declaration to the town hall, indicating the nature of their accommodation, the opening or hiring period and the capacity of reception that serves as the basis for calculating the tax. The lump-sum amount must be paid to the local accountant on the dates fixed by the municipal council or legislative body.

Tax payments can be made once or several times a year.

Some town halls put these forms online or allow to make the declaration directly online. (To be checked on the website of the town hall or the EPCI, in particular Paris.)

A professional who provides by electronic means a service of reservation, rental or connection for the rental of accommodation may be appointed and authorized by the landlord to collect the tax.

In the event of failure to declare or delay in payment, the mayor or the president of the EPCI may initiate a procedure of taxation ex officio, after formal notice. If no adjustment is made, a notice of ex officio assessment stating the reasons shall be communicated to the defaulting registrant at least 30 days before the assessment is made. Any delay in payment shall give rise to the application of a late payment interest 0,75 % per month of delay.

  Warning : the declaration for the residence tax must not be confused with the compulsory declaration to be made, before the beginning of the rental, to their town hall, by individuals who give as a rental all or part of their personal dwelling during the taxation period (guest room, furnished with tourism). Except for furnished tourism, if it is the main residence (accommodation occupied at least 8 months per year except professional obligation, health reason or case of force majeure).