The taxe de séjour is payable on all forms of tourist accommodation, including hotels, camping sites, chambres d'hôtes and meublés de tourisme (gîtes).

The tax is imposed by the local councils (communes/inter-communal councils) on a discretionary basis, although over 80% of the councils entitled to charge it do so. The tax funds tourism services.

Historically, the income from the tax has been meagre, due to low rates and poor collection, but in recent years, with changes in the legal framework, it has become a far more important source of revenue for the councils. In total, receipts from the tax amounted to nearly €400m in 2022.

The rates differ by type of accommodation, within a range of €0.20 to €4.30 person/night, normally up to a maximum per household. Councils rarely apply the maximum rate per type of accommodation. It is revised annually.

The departmental councils are entitled to impose a 10% levy (taxe additionnelle à la taxe de séjour) on these rates to support their own tourism activities, and around half of them do so. In the Ile-de-France there is a regional surtax of 15%.

Since 1st Jan 2023, the departments of Alpes-Maritimes, Bouches-du-Rhône and Var are entitled to impose a surtax of 34% which goes towards financing a major rail network project in the region.

You can find the rate that applies to different types of accommodation per commune at Taxesejour.

The councils can choose to adopt one of two forms of taxation for different types of accommodation:

• Taxe de séjour au réel - The actual amount of tax due for each visitor who stays at the establishment.
• Taxe de séjour forfaitaire - A fixed charge based on the capacity of the accommodation and the period it is open. A large discount is normally offered on the capacity, to which the charge is then applied.

In the first case the guest pays the tax shown on their bill, whilst in the second no tax is shown on the bill, and the amount of tax paid by the landlord is independent of the actual number of visitors they receive.

In addition, local councils determine the period(s) in the year when the tax should be applied (full or part year) and a discount for the period the establishment is open. The level of the discount may be up to 50%.

Due to significant under-reporting of income by landlords, since 2019 holiday letting platforms such as Airbnb and Arbritel have been obliged by law to collect the tax from their landlords, which in 2022 amounted to nearly €150m.

Private owners pay the tax direct to their local council, in accordance with dates and procedures set by the council.