Appendix 3: Information notice
Last updated: 24 January 2023
Some municipalities have instituted a Tourist tax (so-called in French “Taxe de séjour”).
Thus, if your establishment is located in a municipality that applies the tourist tax, you may be liable for the tourist tax in the municipality where your establishment is located.
You will find here a short note to help you understand the Tourist tax.
We advise you on this point to :
- approach your advisors ( accountants, lawyers....).
- read the practical guide to the Tourist tax written by the French administration.
- to get information directly from the municipality in which the establishment is located
To find out if your establishment is located in a municipality that applies the tourist tax
To know if your establishment is located in a municipality practicing the tourist tax, here is a link.
Establishment concerned by the tourist tax:
The types of accommodation concerned by the tourist tax are mentioned in article R. 2333-44 of the General code of local authorities (so-called in French “Code général des collectivités territoriales”) :
- palaces ;
- tourist hotels ;
- tourist residences;
- furnished tourist accommodation ;
- vacation villages ;
- guest rooms ;
- pitches in camping-cars areas and tourist parking lots ;
- camping sites, caravanning sites and any other outdoor accommodation site
- marinas ;
- accommodations awaiting classification and unclassified accommodations that do not fall under the above-mentioned types of accommodation.
How is the Tourist tax calculated?
It depends on the choice of the municipality.
There are two types of Tourist tax :
- the classic Tourist tax calculated per person and per night (real tourist tax), which represents 90% of cases.
- the flat-rate Tourist tax, calculated according to the capacity of the accommodation and the number of nights included in the opening period, independently of the actual rent per night. Thus, even if the villas are not rented or rented for a few hours without constituting an overnight stay, the tax is due because of its availability.
However, the latter only concerns classified establishments and less than 10% of the commune.
Finally, since each municipality has its own method of calculation and its own calendar, we invite you to inquire directly with the municipality.
In no case does this note constitute a sufficient basis on which to determine whether or not you are liable for this tax.