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. The revenue 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?

Guests pay the city tax when they stay in taxable accommodations such as hotels, campsites, and holiday homes. Certain groups are exempt, including minors, seasonal workers, and people in emergency shelters.

Who Collects the City Tax?

Holidu acts as an intermediary. We collect the tax from your guests and submit it to the local municipality on your behalf.

For Airbnb bookings, Airbnb handles the collection and declaration of the city tax to your municipality.

How Is the City Tax Calculated?

The tax is typically charged per guest, per night. The following factors affect the amount:

• Accommodation type and classification: Rates depend on the type of accommodation and its classification, such as the number of stars. 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, the host remains responsible for these obligations.

Example Rates (as of 2025)

The image below shows example tourist tax rates for 2025.

Source: entreprendre.service-public.fr (French government official guide on tourist tax)

How Is the City Tax Paid?

Guests pay the tourist tax to Holidu at the time of booking. The exception is bookings made through Airbnb and Booking.com Virtual Credit Card (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.
• Your 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 ensure compliance with French regulations.

Important: Holidu does not provide hosts with proof of tax payment to French authorities. No individual tax receipt or report is issued. Reporting is submitted twice a year in an aggregated format covering all properties managed through Holidu.

How Do I Check or Modify My Property's Star Classification on Holidu?

To make sure your property settings are correct, check the star classification in your Holidu Host Account. The classification affects the tourist tax rate that applies to your property.

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 update it if needed.
6. Click "Save".

If you have questions about your tax obligations, contact your municipality or the Holidu Host Support team.