How does the French tourist tax work for hosts?
The tourist tax is not a tax on your income: guests pay it and you act as the collector. It funds tourism services in the commune. The official practical guide to tourist taxes published by the French local government directorate (DGCL) explains that the commune introduces it by a decision taken before 1 July, applying from 1 January of the following year.
In practice you have four things to do: know your commune’s rate and system, calculate and charge the right amount, display it, then pay it over on time. This guide follows that order. It covers France only; UK readers should note there is no equivalent national scheme in England.
Finding your commune’s rate and system
There is no single national rate: the law sets a scale (minimums and maximums by accommodation category, updated every year) and each commune chooses its rates within that scale. Your category depends on your rating:
- a star-rated hotel or meublé de tourisme pays the rate for its star category;
- unrated accommodation, or accommodation awaiting a rating, follows a specific rate that is usually higher than for comparable rated accommodation (one of the benefits of a star rating mentioned by Service-public).
Where to find the information
- The town hall (mairie) or the tourism department of the intercommunal authority: ask for the decision (délibération) setting the rates
- The rate simulator by commune on the official Entreprendre Service-public page
- The tourist office, which often informs hosts every year
- The département: it may add a 10% surcharge, and some regions have their own tax (for example the Île-de-France region)
Request to the town hall (in French)
Bonjour, j’exploite [une chambre d’hôtes / un gîte / un hôtel] [classé X étoiles / non classé] au [adresse]. Pouvez-vous m’indiquer pour [année] : le régime de la taxe de séjour (au réel ou forfaitaire), le tarif applicable à ma catégorie, l’existence d’une taxe additionnelle, la période de perception, les dates et le mode de reversement ? Merci.
(Translation: I run [a B&B / gîte / hotel], [X-star / unrated], at [address]. Could you tell me for [year] the tourist tax system, the rate for my category, any surcharge, the collection period, and the dates and method of payment?)
Rates change on 1 January: check again every year before updating your prices for the new season.
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Per guest or flat rate: what is the difference for you?
| Per guest (au réel) | Flat rate (forfaitaire) | |
|---|---|---|
| Who pays | The guest, on top of the price | You, the host, who build it into your prices |
| How it is calculated | Per non-exempt person and per night actually spent | On your capacity and opening period, declared in advance |
| On the bill | A separate line | Nothing visible, it is in the nightly rate |
| Displayed in the room | Yes, the rate is displayed | No |
| Main risk | Forgetting to charge it or miscounting guests | Paying even for unsold nights |
The commune can also choose a mixed system (per guest for some categories, flat rate for others). You do not choose: the commune’s decision applies to your category.
Calculating the per-guest tax: three examples
The formula is simple: rate × number of non-exempt guests × number of nights, plus any surcharge. In the examples below the rates are invented for the calculation; use your commune’s.
Common mistakes
- Counting children: under-18s are exempt
- Using last year’s rate after 1 January
- Forgetting the departmental surcharge
- Charging the tax on a booking the platform has already taxed
- Hiding the tax inside the room price instead of showing it separately (per-guest system)
- Keeping no record of the calculation for each stay
Who is exempt from the tourist tax?
The official guide lists four exemptions:
- Minors (under 18)
- Holders of a seasonal work contract employed in the commune
- People in emergency accommodation or temporary rehousing
- People occupying premises whose rent is below an amount set by the commune
For a seasonal worker, ask for a copy of the contract or an employer’s letter and keep it with your records. For minors, simply note the children’s ages when they book.
Question to add to your booking form
Number of adults: [ ] — Number of children under 18: [ ]. The local tourist tax (€[amount] per adult per night) is added to the price of your stay. Children under 18 are exempt.
Displaying the tax and showing it on the bill
Under the per-guest system, guests must know the amount before they pay. Service-public asks hosts to display the per-guest tourist tax rate with their prices, including in each room. Also show it on a separate line of the bill, so guests see exactly what they pay.
- On your website and listings: « Tourist tax extra: €[amount] per adult per night »
- In the booking confirmation, with the calculated total
- On the price notice in the room or at reception
- On the end-of-stay bill, on a separate line
Bill line (example)
Accommodation, 3 nights, double room with breakfast: €270.00
Tourist tax: 2 adults × 3 nights × €[0.90] = €5.40
Total: €275.40
For everything else you must display, see our guide on price display rules for hotels and B&Bs in France.
Special cases that raise questions
A few situations come up often. Here is how to handle them simply, keeping the principle in mind: under the per-guest system, the tax applies to nights actually spent by non-exempt guests.
| Situation | What you do |
|---|---|
| The guest cancels or does not show up | No night is spent: no per-guest tourist tax, even if you keep a deposit. |
| The guest leaves a day early | Count the nights actually spent, not those booked. |
| Booked in December for a stay in February | The rate may change on 1 January: say in the confirmation that the tax is the one in force on the date of the stay, and tell the guest if it changes. |
| A 17-year-old and an 18-year-old | The first is a minor and exempt, the second pays. Ask for ages when they book. |
| A group booking several rooms | Calculate room by room, then add up; show the detail on the bill. |
| The guest refuses to pay the tax | Show the notice and the confirmation where it appeared; it is a local tax, not an extra charge of yours. |
| A case you are unsure about (free night, very long stay, housing an employee) | Ask the commune’s tourist tax department in writing and keep the answer. |
In every case, write the calculation on the bill: the guest sees there is no mistake, and you find the detail easily when paying over. English-speaking guests are often surprised by this tax: one line in your confirmation email, in English, avoids most discussions on arrival.
Paying it over: dates, returns and platforms
What you collect belongs to the commune: you pay it over on the dates set by its decision (often per period, several times a year). Many authorities offer an online service where hosts declare their nights and pay.
Keep a tracking sheet
For each stay, note: dates, number of nights, number of guests, number exempt and why, amount collected. When you file, you just add up. It is also what the commune will ask for if it checks.
| Stay | Nights | Adults | Exempt (reason) | Tax collected | Channel |
|---|---|---|---|---|---|
| 3 to 6 May | 3 | 2 | 0 | €5.40 | Direct |
| 10 to 17 May | 7 | 2 | 2 (minors) | €15.40 | Direct |
| 20 to 22 May | 2 | 2 | 0 | Collected by platform | Platform |
What if a platform collects the tax?
Service-public notes that booking platforms can collect and pay the tax over on your behalf. Check in your host account whether this applies in your commune. If so, do not charge guests again on arrival, and keep nights sold direct (where you collect) separate from nights sold through the platform.
Direct bookings, from your website or Google profile, are the ones where the tax stays your responsibility: a booking form that asks for the number of adults and children saves time.
The steps at a glance
The steps to apply the taxe de séjour correctly in tourist accommodation in France.
- Know the system and rate. Ask the town hall or intercommunal authority for this year’s decision: per guest or flat rate, rate for your category, any surcharge.
- Calculate each stay. Rate × non-exempt guests × nights, plus any surcharge.
- Apply exemptions. Minors, seasonal workers employed in the commune, emergency housing, rents below the commune’s threshold.
- Display and bill. Rate displayed with your prices and in the room, separate line on the bill.
- Pay it over. On the commune’s dates, separating direct nights from nights already taxed by a platform.
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Sources
The rules quoted in this guide come from these official pages, checked on October 28, 2026.