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 who stay in tourist accommodations. It funds local tourism infrastructure and services. This guide explains what applies to your property, who collects the tax, and what Holidu handles on your behalf.

Who Pays the City Tax?

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

• Guests: Guests staying in taxable accommodation pay the tourist tax.
• Exemptions: Certain groups are exempt, including minors, seasonal workers, and people staying in emergency shelters.

Who Collects the City Tax?

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

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

How Is the City Tax Calculated?

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

• Per person, per night: The tax is typically charged for each guest for each night of the stay.
• Rate variance: Rates depend on accommodation type and classification. A higher classification usually means a higher tax.
• Municipal rates: Each municipality sets its own rate within legal limits and may adjust it every year.
• Additional charges: Some cities add charges on top of the base tourist tax, such as regional or departmental taxes.

Important: 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, you as the host remain responsible for these obligations.

Example Rates (as of 2025)

The table below shows example tourist tax rates. Rates vary by municipality, so please check the official source for the latest figures.

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

How Is the City Tax Paid?

Guests pay the tourist tax to Holidu when they book. Holidu then collects, pays, and declares the tax to the local authorities and the French Tax Collector.

• Guest payment: Guests pay the tourist tax to Holidu at the time of booking. The exception is Airbnb and Booking.com VCC reservations, where the channel collects the payment directly.
• 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.

Reporting and Payment to Authorities

Holidu declares and transfers the city tax directly to the competent authorities, not to the host. This helps keep your bookings compliant with French regulations.

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

Check and/or Modify Your Ratings on Holidu

To make sure your property's classification is correct, check the ratings in your Holidu Host Account. The classification affects the tourist tax rate applied to your bookings.

1. Select your property.
2. Go to "Configuration" in the top-left corner.
3. Open the "General Information" menu.
4. In the "Property Information" section, click "Edit".
5. Check the "Stars (classification)" field and modify it if needed.
6. Click "Save".