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

Exemptions

Certain groups are exempt from paying the city tax, including:

• Minors
• Seasonal workers
• People in emergency shelters

Who Collects the City Tax?

Holidu's Role

As an intermediary, Holidu collects the city 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.

How is the City Tax Calculated?

Tax Calculation Basis

The tax is typically charged per guest per night and varies depending on several factors:

• Per person, per night: The standard calculation method for most municipalities
• Accommodation type: Different rates apply based on accommodation classification
• Star rating: Higher property classifications usually mean higher tax rates
• 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: https://entreprendre.service-public.fr/vosdroits/F31635

How is the City Tax Paid?

Guest Payment

Guests pay the tourist tax to Holidu at the time of booking. The only exceptions are for Airbnb and Booking.com VCC reservations, where payment is collected directly by these channels.

Holidu's Responsibilities

Holidu collects, pays, and declares the tax to the local authorities and the French Tax Collector on your behalf.

Host Declaration

As an accommodation provider, you may have an additional declaration obligation to your municipality. For specific details about your responsibilities, please contact your local municipality directly.

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.

Tax Payment Documentation

Please note that Holidu does not provide hosts with individual 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 in your Holidu Host Account:

1. Log in to 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)"
7. Modify if needed
8. Click on "Save"

Ensuring your property classification is correct is important, as it directly affects the city tax rate applied to your bookings.