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?

Guests pay this tax when staying in taxable accommodations such as hotels, campsites, and holiday homes.

Exemptions: Certain groups are exempt, including:

• Minors
• Seasonal workers
• People in emergency shelters

Who Collects the City Tax?

Holidu's role: As an intermediary, Holidu collects this tax from your guests and submits it to the local municipality.

Exception: For Airbnb bookings, the platform handles the collection and declaration of the city tax to your municipality on your behalf.

How is the City Tax Calculated?

The tax is typically charged per guest per night. Rates depend on accommodation type and classification, with higher classifications usually resulting in higher taxes.

Key factors:

• Each municipality sets the rate within legal limits
• Rates may be adjusted annually
• Some cities apply additional charges on top of the base tourist tax (e.g., regional tax, departmental tax)

Important disclaimer: If the 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, the host remains responsible for handling these obligations.

Example Rates (as of 2025)

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

How is the City Tax Paid?

Payment process:

• Guests pay the tourist tax to Holidu at the time of booking
• Exception: For Airbnb and Booking.com VCC reservations, payment is collected directly by these platforms

Holidu's responsibility: Holidu collects, pays, and declares the tax to the local authorities and the French Tax Collector.

Host responsibility: As an accommodation provider, you may have an additional declaration to make. For details, please contact your municipality.

Reporting and Payment to Authorities

Holidu declares and transfers the city tax directly to the competent authorities, not to the host. This supports compliance with French regulations.

Important disclaimer: Holidu does not provide hosts with proof of tax payment to French authorities. No individual tax receipt or report is issued, 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 and your tax classification is accurate, follow these steps:

1. Log into your Holidu Host Account
2. Select your property
3. Go to "Configuration" on the top-left side
4. Go to the menu "General Information"
5. In the "Property Information" section, click on "Edit"
6. Check the information in "Stars (classification)" and modify if needed
7. Click on "Save"

Your property's star rating directly affects the city tax rate applied, so it's important to keep this information accurate and up to date.