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 primarily the responsibility of your guests:

• Guests pay the tax: This tax is paid by guests staying in taxable accommodations such as hotels, campsites, and holiday homes.
• Exemptions apply: Certain groups are exempt, including minors, seasonal workers, and people in emergency shelters.

Who Collects the City Tax?

Tax collection depends on which platform your property is listed on:

• 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: For Booking.com Virtual Credit Card reservations, the payment is collected directly by the channel.

How is the City Tax Calculated?

Understanding the calculation method helps you anticipate tax amounts:

• Per person, per night: The tax is typically charged per guest per night.
• Rate variance: Rates depend on accommodation type and classification (e.g., the number of stars). 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 (e.g., regional tax, departmental tax, etc.).

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 such cases, you remain responsible for handling these obligations.

Example Rates (as of 2025)

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

How is the City Tax Paid?

The payment process varies depending on your booking channel:

• Guests pay Holidu: The tourist tax is collected from guests at the time of booking through Holidu, except for Airbnb and Booking.com VCC reservations.
• Airbnb and Booking.com VCC: Payment is collected directly by these channels at the time of booking.
• Holidu's role: Holidu collects, pays, and declares the tax to the local authorities and the French Tax Collector.
• Your 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 handles the administrative burden on your behalf:

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 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

Your property's tax classification depends on its star rating. To ensure your property settings are correct and reflect the appropriate tax rate:

1. Log in to your Holidu Host Account
2. Select your property
3. Go to "Configuration" on the top-left side
4. Navigate 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"

Keeping your property information accurate ensures that the correct city tax rate is applied to your bookings.