France’s taxe de séjour (tourist tax) remains a key fiscal requirement for accommodation providers, impacting hotels, holiday rentals and other short-stay businesses.
The local tourist tax must be collected from guests and remitted to municipal authorities under rules set by the commune or inter-municipal authority.
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Changes in 2025 and 2026 update reporting obligations, fees and administrative procedures for operators in major destinations such as Paris and across Île-de-France.
What the taxe de séjour is and which accommodation providers are affected
The taxe de séjour is a local tourist tax imposed by some French municipalities to support tourism infrastructure and services. It applies to a wide range of paid short-stay accommodation including tourist hotels, furnished holiday rentals, campsites, guesthouses and bed & breakfasts.
The liability lies with the host or accommodation provider, who must collect the tax from visitors staying on a per-night and per-person basis where the tourist tax is in force.
Local councils determine the applicable tourist tax rates and periods each year, and these can vary widely by location and accommodation category.
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By GlobalDataIn Paris and parts of Île-de-France, a regional surcharge adding up to 200 % of the base taxe de séjour has been introduced to fund regional transport and services.
Collection, declaration and payment requirements
Accommodation businesses must collect the tourist tax directly from guests at the time of stay and keep accurate records of amounts collected.
The tax collected must then be returned to the public treasury or designated municipal accountant according to deadlines set by the local council or inter-municipal body.
There are two principal methods for applying the taxe de séjour:
- Taxe de séjour au réel: calculated on the basis of the number of taxable guests and the applicable rate per night. Invoices must show the tax separately if it is passed on to the guest.
- Taxe de séjour au forfait: calculated according to the capacity of the accommodation and paid by the host, whether or not all units are occupied.
Since April 2025, some areas require monthly declarations and quarterly payments via electronic portals, particularly in Paris and selected Île-de-France communes; other localities may retain annual or periodic reporting.
Compliance, exemptions and penalties
Hosts must register their holiday accommodation with the local mairie where applicable and declare relevant details such as capacity, category and opening periods before the season begins.
Exemptions from the tourist tax exist for certain groups such as minors, temporary emergency housing and some low-rent stays, but these are defined at local level and must be applied correctly.
Non-compliance with collection and remittance obligations carries financial penalties under the General Code of Local Authorities, with fines imposed for failing to collect or to pay due amounts on time.
Platforms facilitating bookings can also be required to collect and declare the tourist tax on behalf of hosts under certain digital intermediary rules.
Understanding these taxe de séjour rules helps hotel operators, rental platforms and tourism businesses meet regulatory obligations and manage fiscal compliance across France’s varied local jurisdictions.
