Tourist Tax in France: The Taxe de Sejour for Hosts

How the taxe de sejour works

France's tourist tax, the taxe de sejour, is set by each commune or intercommunal authority (EPCI), not by the state. It's charged per adult, per night, to guests who aren't resident in the taxing area, and it's shown separately from the rent. There's no single national rate: the commune adopts its own tariff grid each year and decides how it collects. Most communes that matter for short-term rentals use the "au reel" method, where you count actual nights and apply the local tariff. That tariff depends on how your accommodation is classified, and that single fact drives most of what you'll pay.

Au reel vs forfaitaire

Two collection regimes exist. Under the "au reel" system the tax is based on the real number of guests and nights, which is what platforms collect against and what most short-term rental hosts deal with. A minority of communes use the "forfaitaire" method, a lump sum based on capacity and a notional occupancy, billed to the operator regardless of actual bookings. Check which one your commune uses, because it changes who owes what and when.

Unclassified rentals pay a percentage

If your place is an unclassified furnished rental (a meuble de tourisme that isn't classe, or is still awaiting classification), the tariff isn't a flat euro amount. It's a percentage: 1% to 5% of the per-person cost of the night, capped at the highest fixed tariff the local authority has adopted. Higher nightly prices push the tax up until it hits that cap. The estimator on this page gives you a rough per-night figure once you enter a rate; treat it as a starting point, then confirm the exact local tariff before you rely on it.

The surcharges stack on top

The headline percentage isn't the whole bill. A departmental additional tax of 10% applies in most departments (each department chooses to adopt it). In the Ile-de-France region a further regional 15% applies, and on top of that sits the Ile-de-France Mobilites surtax of 200%. These stack, which is why Paris nights cost what they do.

Paris in 2026

For 2026 Paris caps the non-classe tariff at EUR 15.93 per person per night. That figure isn't arbitrary: it equals the all-in total for the top "palace" category, a base of EUR 4.90 lifted by the additional taxes to EUR 15.93. So however expensive an unclassified Paris listing is, the per-person nightly tax tops out there. Confirm the current Paris deliberation before pricing, since communes revise tariffs annually.

Classification arbitrage

Here's the lever many hosts miss. A classified meuble de tourisme pays a fixed per-night tariff by star category, not a percentage of price. For a higher-priced listing, the flat classed rate is often well below the 5% non-classe figure, and it's predictable from one night to the next. Getting classified through an accredited body can lower the tax your guests pay and make it stable. It's worth modeling both routes against your average nightly rate before you decide.

Who's exempt

Per service-public.fr, minors under 18 don't pay the taxe de sejour, and certain seasonal-worker and emergency-housing statuses are exempt under the national rules. The tax attaches to the adult guest for each night, and you show it separately from the rent. Keep exemption records with your guest registration so the figures you declare match the nights you actually charged.

Finding your local tariff

Because every commune sets its own numbers, there's no single national rate to memorize. Many communes publish their tariffs through taxesejour.fr, and your commune or EPCI can confirm the current grid and whether it charges au reel or forfaitaire. Rates change by local decision each year, so re-check before each season.

Platforms collect, but your duties don't vanish

Digital platforms that handle payment have to collect the taxe de sejour and remit it twice a year, by 30 June and 31 December, under their own responsibility. That obligation has been in force since 1 January 2019 in the law (Airbnb's help pages describe the mandate as applying since January 2020; the statutory date on legifrance is 2019). Airbnb collects automatically in communes that apply the tax au reel, and for those bookings you do nothing for collection or remittance.

What platform collection doesn't do is end your short-term rental compliance. Direct bookings and stays through channels that don't collect are yours to handle: apply the right tariff, collect from the guest, and remit to the commune on its schedule. Many towns also want a registration number (numero d'enregistrement) and a host permit before you list, and guest registration duties run alongside the tax.

Reconciling channels

The pain point for a multi-channel host isn't the rate, it's the reconciliation. A platform that collects remits what it collected under its own name, so those nights leave your hands. Everything else, the direct bookings, the phone reservations, the channels that don't collect, still sits with you, and you apply the same commune tariff to each. When you line up what a platform reported against your own booking records, small gaps are normal, and the amounts a commune can come back on later are the ones you were responsible for collecting. Keeping one clean record of every night, tagged by who collected the tax, is what makes the commune's numbers and yours agree. None of this is tax advice; confirm your position with your commune before you file.