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 accommodation. It funds local tourism infrastructure and services. This guide explains what applies to your property, who collects the tax, how it is calculated, and what Holidu handles on your behalf.

In short: The city tax is paid by your guests, not by you. Holidu collects it from guests and submits it to the local municipality, except where the municipality applies a flat-rate regime.

Who Pays the City Tax?

The city tax is paid by guests staying in taxable accommodation such as hotels, campsites, and holiday homes.

• Guests: Guests staying in taxable accommodation pay the tax.
• Exemptions: Certain groups are exempt, including minors, seasonal workers, and people in emergency shelters.

Who Collects the City Tax?

Holidu collects the city tax from your guests and submits it to the local municipality as an intermediary.

• Holidu's role: Holidu collects the tax from guests and submits it to the local municipality.
• Airbnb exception: For Airbnb bookings, the platform collects and declares the city tax to your municipality on your behalf.

How Is the City Tax Calculated?

The city tax is typically charged per guest, per night. The amount depends on the accommodation type, its classification (such as the number of stars), and the rate set by your municipality.

• Per person, per night: The tax is typically charged per guest per night.
• 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 or departmental taxes.

Important: 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 this case, the host remains responsible for these obligations.

Example Rates (as of 2025)

The table below shows example rates for reference. Rates vary by municipality and may change, so always confirm the current rate for your location.

Source: Service-Public.fr: Taxe de séjour

How Is the City Tax Paid?

Guests pay the city tax to Holidu at the time of booking. Holidu then handles the collection, payment, and declaration to the authorities.

• Guests pay: Guests pay the tourist tax to Holidu at the time of booking. The exception is Airbnb and Booking.com VCC reservations, where the payment is collected directly by the channel.
• 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.

Please note: Holidu does not provide hosts with proof of tax payment to French authorities. No individual tax receipt or report is issued. Reporting is submitted semi-annually in an aggregated format across all properties managed through Holidu.

Check and/or Modify Your Ratings on Holidu

To make sure your property classification is correct, check the ratings configured in your Holidu Host Account. The classification affects the city tax amount, so accurate settings matter.

• Select your property.
• Go to "Configuration" on the top-left side.
• Go to the "General Information" menu.
• In the "Property Information" section, click "Edit".
• Check the "Stars (classification)" field and modify it if needed.
• Click "Save".