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 such as hotels, campsites, and holiday homes.

Exemptions

Certain groups are exempt from paying the city tax, including:

• Minors
• Seasonal workers
• People in emergency shelters

Who Collects the City Tax?

Holidu's Role

As an intermediary, Holidu collects the city 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?

Tax Basis

The tax is typically charged per guest per night.

Rate Variance

Tax rates depend on accommodation type and classification, such as the number of stars. A higher classification usually means a higher tax. 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 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 such cases, the host remains responsible for handling these obligations.

Example Rates (as of 2025)

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

How is the City Tax Paid?

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 the channels.

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 supports compliance with French regulations.

Important Disclaimer

Holidu does not provide hosts with proof of tax payment to French authorities. No individual tax receipt or report is issued, as 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 settings are correct, follow these steps:

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

Ensuring your property's star rating is accurate helps calculate the correct city tax rate based on your accommodation's classification.