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 such as hotels, campsites, and holiday homes.

Exemptions: Certain groups are exempt from paying this tax, including minors, seasonal workers, and people in emergency shelters. These exemptions are determined by the local municipality.

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.

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

Booking.com VCC reservations: Similarly, payment for Booking.com VCC reservations is collected directly by the channel.

How is the City Tax Calculated?

The city tax is typically charged per guest per night. The calculation depends on several factors:

• Rate variance: Rates depend on accommodation type and classification. A higher classification usually means a higher tax.
• Municipal rates: Each municipality sets the rate 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 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: French Government Business Portal - Tourist Tax Information

How is the City Tax Paid?

The payment process for city tax depends on your booking source:

• Guests pay: The tourist tax to Holidu at the time of booking, except for Airbnb and Booking.com VCC reservations, where the payment is collected directly by the channels.
• Holidu's role: 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 to note: 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 reflect the appropriate tax classification, follow these steps:

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

Keeping your property classification accurate ensures that the correct tax rate is applied to your bookings and helps maintain compliance with local tax requirements.