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

What Is 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 accommodation. It funds local tourism infrastructure and services. Here is what you need to know to manage it as a host.

Who Pays the City Tax?

The city tax is paid by your guests, not by you as the host. It applies to guests staying in taxable accommodation such as hotels, campsites, and holiday homes.

• Guests: This tax is paid by guests staying in taxable accommodation such as hotels, campsites, and holiday homes.
• Exemptions: Certain groups are exempt, including minors, seasonal workers, and people in emergency shelters.

Who Collects the City Tax?

Holidu collects the city tax from your guests and submits it to the local municipality on your behalf. For Airbnb bookings, Airbnb handles the collection and declaration of the city tax to your municipality.

• Holidu's role: As an intermediary, Holidu collects this tax from your guests and submits it to the local municipality.
• Airbnb exception: For Airbnb bookings, the platform handles the collection and declaration of the city tax to your municipality on your behalf.

How Is the City Tax Calculated?

The city tax is usually charged per guest, per night. The exact amount depends on your municipality, your accommodation type, and its classification, such as the number of stars.

• 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 its rate within legal limits and may adjust it annually.
• Additional charges: Some cities apply extra charges on top of the base tourist tax, such as a regional or departmental tax.

Disclaimer: 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 this case, the host remains responsible for handling these obligations.

What Are the Example Rates for 2025?

The image below shows example city tax rates as of 2025. Rates change over time, so always confirm the current amount for your municipality.

Source: https://entreprendre.service-public.fr/vosdroits/F31635

How Is the City Tax Paid?

Your guests pay the tourist tax to Holidu at the time of booking. Airbnb and Booking.com VCC reservations are the exception, because those channels collect the payment directly.

• Guests pay: The tourist tax is paid to Holidu at the time of booking, except for Airbnb and Booking.com VCC reservations, where the channel collects the payment.
• Holidu's role: Holidu collects, pays, and declares the tax to the local authorities and the French Tax Collector.
• Host responsibility: As an accommodation provider, you may have an additional declaration to make. For details, please contact your municipality.

How Does Reporting and Payment to Authorities Work?

Holidu declares and transfers the city tax directly to the competent authorities, not to the host. This supports compliance with French regulations.

Disclaimer: Holidu does not provide hosts with proof of tax payment to French authorities. No individual tax receipt or report is issued. Reporting is submitted semi-annually in an aggregated format across all properties managed through Holidu.

How Can I Check or Modify My Property Classification on Holidu?

To make sure your property settings are correct, check the classification (stars) in your Holidu Host Account. This classification affects the city tax rate that applies to your property.

• Log in to your Holidu Host Account.
• Select your property.
• Go to "Configuration" in the top-left side.
• Go to the "General Information" menu.
• In the "Property Information" section, click "Edit".
• Check the information under "Stars (classification)" and modify it if needed.
• Click "Save".

If you have questions about your city tax obligations, contact your municipality for the most accurate guidance.