French City Tax (Taxe de Séjour)

French city tax rules can feel complicated. This guide walks you through what applies, who collects what, and what Holidu handles on your behalf.

Understanding the French City Tax (Taxe de Séjour)

The French city tax, known as "taxe de séjour" or tourist tax, is a local tax paid by guests staying in tourist accommodations. It funds local tourism infrastructure and services. Here's what you need to know to manage it.

Who Pays the City Tax?

The city tax is paid by guests staying in taxable accommodations. However, certain groups are exempt from this obligation:

• Guests pay the tax during their stay in tourist accommodations such as holiday homes, hotels, and campsites
• Minors are typically exempt from paying the city tax
• Seasonal workers may be exempt depending on local regulations
• People in emergency shelters are generally exempt

Who Collects the City Tax?

The collection of city tax involves different parties depending on your booking channel:

• Through Holidu: Holidu acts as an intermediary, collecting the tax from your guests and submitting it to the local municipality on your behalf
• Through Airbnb: For Airbnb bookings, the platform handles the collection and declaration of the city tax to your municipality directly
• Through Booking.com: For Booking.com VCC reservations, the payment is collected directly by the channel

How is the City Tax Calculated?

Understanding how the city tax is calculated helps you set appropriate rates for your guests:

• Per person, per night: The tax is typically charged per guest per night
• Rate variance: Rates depend on accommodation type and classification (for example, the number of stars). A higher classification usually means a higher tax
• Municipal rates: Each municipality sets the rate within legal limits and may adjust it annually
• Additional charges: Some cities apply additional charges on top of the base tourist tax, such as regional tax or departmental tax

Important note: If the municipality applies a flat-rate regime (régime forfaitaire), Holidu is not responsible for reporting or paying the tourist tax to the authorities. In such cases, you remain responsible for handling these obligations.

Example Rates (as of 2025)

The following table shows example city tax rates for various French municipalities:

Source: French Government Official Service - Tourist Tax Information

How is the City Tax Paid?

The payment process for city tax follows these steps:

• Guest payment: Guests pay the tourist tax to Holidu at the time of booking, except for Airbnb and Booking.com VCC reservations, where payment is collected directly by these channels
• Holidu's role: Holidu collects, pays, and declares the tax to the local authorities and the French Tax Collector
• Your responsibility: As an accommodation provider, you may have an additional declaration to make depending on your municipality. For specific details, please contact your local municipality

Reporting and Payment to Authorities

Holidu handles the declaration and transfer of city tax directly to the competent authorities on your behalf. This ensures compliance with French regulations.

Important disclaimer: Holidu does not provide individual proof of tax payment to French authorities. No individual tax receipt or report is issued to hosts, as reporting is submitted in an aggregated format across all properties managed through Holidu on a semi-annual basis.

Check and/or Modify Your Ratings on Holidu

Your property's classification directly affects the city tax rate applied. To ensure your property settings are correct, follow these steps:

1. Log into your Holidu Host Account
2. Select your property
3. Click on "Configuration" on the top-left side
4. Navigate to the menu "General Information"
5. In the "Property Information" section, click on "Edit"
6. Check the information in "Stars (classification)"
7. Modify your rating if needed
8. Click on "Save" to confirm your changes

Keeping your property classification accurate ensures that the correct tax rate is applied to guest bookings and helps maintain compliance with local regulations.