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 charged to your guests, not to you as a host. Here's the breakdown:

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

Who Collects the City Tax?

The collection process depends on which platform your guests book through:

• Holidu's role: When guests book through Holidu, we collect the city tax from your guests and submit it to the local municipality on your behalf.
• Airbnb and Booking.com: For reservations made through these platforms, they handle the collection and declaration of the city tax to your municipality directly.

How is the City Tax Calculated?

The city tax calculation follows a standard formula used across France:

• Per person, per night: The tax is charged for each guest for each night of their stay.
• Rate varies by accommodation type: Rates depend on your accommodation's classification, such as the number of stars. Higher-rated properties typically have higher tax rates.
• Municipal rates differ: Each municipality sets its own rate within legal limits and may adjust it annually.
• Additional charges may apply: Some cities add supplementary charges on top of the base tourist tax, such as regional or departmental taxes.

Important note: If your 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 directly.

Example Rates (as of 2025)

Source: French Government Official Services - Taxe de Séjour

How is the City Tax Paid?

The payment process is straightforward and varies slightly depending on the booking platform:

• Guests pay at booking: When booking through Holidu, guests pay the city tax at the time of reservation. For Airbnb and Booking.com VCC reservations, payment is collected directly by these platforms.
• Holidu handles submission: Holidu collects, pays, and declares the tax to the local authorities and the French Tax Collector.
• Your additional responsibilities: As an accommodation provider, you may have additional declaration obligations. For specific details about your property, please contact your local municipality.

Reporting and Payment to Authorities

Holidu manages the entire reporting and payment process on your behalf. Here's how it works:

• Direct submission: Holidu declares and transfers the city tax directly to the competent authorities, supporting compliance with French regulations.
• Aggregated reporting: Tax reporting is submitted semi-annually in an aggregated format across all properties managed through Holidu.
• No individual receipts: Holidu does not provide individual hosts with proof of tax payment to French authorities. Since reporting is submitted in aggregate, individual tax receipts are not issued.

Check and/or Modify Your Ratings on Holidu

Your property's classification rating directly impacts the city tax rate applied. Make sure your settings are accurate by following these steps:

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

Having the correct classification ensures that the appropriate city tax rate is applied to your bookings and helps you maintain compliance with local regulations.