Understanding the Tourist Tax in France
- Jennifer
- 19 mars
- 5 min de lecture
Dernière mise à jour : 20 avr.
If you have ever stayed in a hotel, holiday rental, campsite, or bed and breakfast in France, you may have noticed an additional charge on your bill called the tourist tax, known in French as taxe de séjour.
This local tax is applied by municipalities and tourist destinations across France. Its purpose is to ensure that visitors contribute to the development and maintenance of tourism infrastructure such as cultural sites, public facilities, visitor services, and destination promotion.
While the concept may appear simple, the rules governing the tourist tax can be confusing for travelers, property owners, and accommodation providers. Who must pay it? Who collects it? How is it calculated? Are there exemptions?
In this guide, we explain how the French tourist tax works, including the legal framework, calculation methods, and the obligations of accommodation providers.
Table of Contents
Quick answers
How much is tourist tax in France?
Between €0.20 and around €6 per person per night, depending on the accommodation and location.
Do you have to pay tourist tax in France?
Yes, in most cases, if you stay in paid accommodation and are not a local resident.
Is tourist tax included in the price?
Rarely. In most cases, it is added separately and paid at check-in or check-out, although some accommodations may include it in the total price.
1. What is the Tourist Tax in France?
The tourist tax (taxe de séjour) is a local tax introduced by municipalities or inter-municipal authorities in France. It is defined in the French General Code of Local Authorities (CGCT).
It applies to people staying overnight in tourist accommodation who are not residents of the municipality.
The revenue generated from this tax is used to support tourism development, including:
promotion of the destination
maintenance of tourist sites and public infrastructure
funding tourist offices
improving visitor services
As a result, the tourist tax helps destinations remain attractive and maintain high-quality services for visitors.
2. Who Has to Pay the Tourist Tax?
The tourist tax is paid by any person staying in paid tourist accommodation who is not domiciled in the municipality where the accommodation is located.
It generally applies to stays in:
hotels
holiday rentals (meublés de tourisme)
bed and breakfasts
tourist residences
campsites and caravan parks
holiday villages
marinas
camper van areas
The tax is typically calculated per person and per night.
For example, if a family stays several nights in a hotel, the tax is multiplied by the number of taxable guests and the number of nights.
3. Who Collects the Tourist Tax?
Visitors do not usually pay the tourist tax directly to the local authorities.
Instead, the tax is collected by the accommodation provider (hotel owner, property manager, landlord, or campsite operator), who then transfers the collected tax to the municipality.
Those responsible for collecting the tax may include:
hotel operators
holiday rental owners
property management companies
campsite operators
digital booking platforms acting as payment intermediaries
The tax must generally be collected before the guest leaves, even if payment for the accommodation itself is deferred.
4. How the Tourist Tax Is Calculated
There are two main systems used in France to calculate the tourist tax.
Tourist Tax “Per Person” (Taxe au réel)
This is the most common system.
The calculation is straightforward:
Tourist tax = rate × number of taxable guests × number of nights
The rate depends on:
the type of accommodation
its official classification (star rating)
the municipality
Tourist Tax “Flat Rate” (Taxe au forfait)
Some municipalities apply a flat-rate system.
In this case, the tax is calculated based on:
the maximum accommodation capacity
the opening period
an estimated occupancy rate
The tax does not depend on the actual number of guests staying in the property.
5. Tourist Tax Rates by Accommodation Type
Tourist tax rates are set per person and per night according to the category and classification of the accommodation.
Examples of indicative rates (2026):
Hotels and classified holiday rentals
Palace hotels: approximately €6.19
5-star hotels: approximately €4.46
4-star hotels: approximately €3.46
3-star hotels: approximately €2.16
2-star hotels: approximately €1.30
1-star hotels: approximately €1.15
Campsites
Classified campsites: about €0.86
Non-classified campsites: about €0.29
Specific accommodation types
Bed and breakfasts: about €1.15
Collective hostels: about €1.15
Camper van areas: about €0.86
Marinas: about €0.29
These rates can vary depending on the municipality, as each local authority sets its own rates within the limits established by national legislation.
6. Legal Exemptions
Certain categories of visitors are exempt from paying the tourist tax.
These include:
minors (children under 18)
seasonal workers employed in the municipality
people benefiting from emergency accommodation
individuals temporarily rehoused due to exceptional circumstances
Accommodation providers may request proof in order to apply these exemptions.
7. The Role of Booking Platforms
Since 2019, online booking platforms that act as payment intermediaries for non-professional hosts are required to collect the tourist tax and transfer it to the local authorities.
This rule applies to many major platforms, including short-term rental marketplaces.
However:
not all platforms collect the tax automatically
hosts should confirm the arrangements with the platform they use
8. Reporting Obligations for Accommodation Providers
Accommodation providers must comply with several legal obligations.
Nightly reporting
Hosts must declare the number of taxable nights through a dedicated online reporting platform provided by the local authority.
Tax remittance
Collected taxes must be transferred to the municipality according to the reporting schedule set by the local authority.
Mandatory display
The tourist tax rates must be clearly displayed in the accommodation.
Property registration
Holiday rentals and bed and breakfasts must also be declared to the local municipality before operating.
9. What the Tourist Tax Is Used For
Revenue generated by the tourist tax is dedicated exclusively to tourism development.
It helps fund:
destination marketing and promotion
tourist offices
cultural and heritage sites
infrastructure used by visitors
environmental preservation of tourist areas
Ultimately, the tourist tax helps maintain the quality of destinations while ensuring that visitors contribute fairly to the upkeep of the places they enjoy.
✔ In summary: The French tourist tax is a widely used system that allows local destinations to finance tourism development. While it is paid by visitors, accommodation providers play a key role in collecting, declaring, and transferring the tax to the relevant authorities.
👉 If you are planning your trip, you may also find our guide to common questions about France helpful — covering practical topics such as currency, tipping, and everyday travel habits.
A Personal Note 💬
💡My advice
Before traveling to France, it’s a good idea to check whether the tourist tax is included in the price of your accommodation. Some hotels and holiday rentals include it in the total price, while others add it separately during check-in or check-out. Knowing this in advance helps avoid small surprises when settling your bill.
🌍 Did you know?
In many popular destinations in France, the tourist tax helps fund local tourism offices, maintain historic sites, and improve public spaces used by visitors. In other words, the small contribution you pay during your stay directly helps preserve and enhance the places you come to enjoy.
Commentaires