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 paid by guests staying in taxable accommodations:

• Guests pay: Guests staying in taxable accommodations such as hotels, campsites, and holiday homes are responsible for paying this tax.
• Exemptions: Certain groups are exempt from paying city tax, including minors, seasonal workers, and people in emergency shelters.

Who Collects the City Tax?

The collection and handling of city tax involves multiple parties:

• Holidu's role: As an intermediary, Holidu collects the tax from your guests and submits it to the local municipality on your behalf.
• Airbnb exception: For Airbnb bookings, the platform handles the collection and declaration of the city tax to your municipality independently.
• Booking.com exception: For Booking.com VCC reservations, the payment is collected directly by the channel.

How is the City Tax Calculated?

The city tax calculation follows specific guidelines:

• Per person, per night: The tax is typically charged per guest per night stayed in the accommodation.
• Rate variance: Rates depend on accommodation type and classification, such as the number of stars. A higher classification usually means a higher tax rate.
• Municipal rates: Each municipality sets the rate independently, within legal limits, and may adjust it annually.
• Additional charges: Some cities apply additional charges on top of the base tourist tax, such as regional tax or departmental tax.

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: https://entreprendre.service-public.fr/vosdroits/F31635

How is the City Tax Paid?

City tax payments flow through the following process:

• Guests pay Holidu: Guests pay the tourist tax to Holidu at the time of booking, except for Airbnb and Booking.com VCC reservations, where payment is collected directly by these channels.
• Holidu's role: Holidu collects, pays, and declares the tax to the local authorities and the French Tax Collector on your behalf.
• Your responsibility: As an accommodation provider, you may have an additional declaration to make to your municipality. For specific details about your obligations, please contact your local municipality directly.

Reporting and Payment to Authorities

Holidu handles the declaration and transfer of city tax directly to the competent authorities, not to you as the host. This ensures compliance with French regulations.

Important disclaimer: Holidu does not provide individual hosts with proof of tax payment to French authorities. No individual tax receipt or detailed report is issued to you, as reporting is submitted semi-annually in an aggregated format across all properties managed through Holidu.

Check and/or Modify Your Ratings on Holidu

To ensure your property settings are correct for accurate tax calculation, please verify and update your accommodation classification in your Holidu Host Account:

1. Log in to your Holidu Host Account
2. Select your property from the list
3. Click on "Configuration" on the top-left side
4. Navigate to the "General Information" menu
5. In the "Property Information" section, click on "Edit"
6. Check the information in the "Stars (classification)" field
7. Modify your star rating if needed
8. Click on "Save" to update your changes

Your accommodation's star classification directly affects the city tax rate applied to your bookings, so keeping this information current is essential for accurate tax collection and reporting.