Taxe de Sejour (Tourist Tax)
The taxe de sejour is a local tourist tax levied on short-term rental accommodation in France. It is charged per person, per night, and the rate is set by each commune.
Not all communes levy a taxe de sejour, and rates vary significantly. This obligation depends on your commune's rules.
Who needs this?
- You operate a short-term rental (meublé de tourisme) in France
- Your property is listed on a platform (Airbnb, Booking.com, etc.) or rented directly
- Your commune has instituted a taxe de sejour
How it works
The taxe de sejour is calculated based on:
- The type and classification of the accommodation
- The number of guests and the number of nights stayed
- The rate set by the commune (ranges from a few cents to several euros per person per night)
There are two systems: the taxe de sejour au reel (per actual stay) and the taxe de sejour forfaitaire (flat-rate based on capacity). Most short-term rentals fall under the "au reel" system.
Platform collection
Major platforms such as Airbnb and Booking.com collect and remit the taxe de sejour automatically in many communes.
However, not all platforms collect it, and not in all communes. You should verify with your commune whether your platform handles this on your behalf. If not, you must collect it from guests and remit it directly to the commune.
Commune variation
The taxe de sejour is not universal across France. Each commune decides whether to institute it and at what rate. Some communes do not levy it at all.
Check your commune's deliberation or contact the mairie (town hall) to confirm whether the taxe de sejour applies to your property.
Remittance and deadlines
Remittance frequency varies by commune:
- Monthly, quarterly, or annually depending on local rules
- You must keep records of guest stays and amounts collected
- Some communes require online declaration via a dedicated portal
What Amanda does
Amanda flags the taxe de sejour as a potential obligation when you declare a short-term rental in France. Because this is commune-dependent, Amanda shows it as an informational item rather than a definite obligation.
You should verify with your commune whether and how the taxe de sejour applies to your situation.
Official sources
For authoritative guidance, refer to service-public.fr — Taxe de sejour and your commune's website or mairie.