French Tourist Tax Calculator (Taxe de séjour) 2025
How much tourist tax should your guest pay? Official DGFiP / data.gouv.fr data — 36,000 French communes covered.
Good to know: On Airbnb, the tourist tax is generally collected automatically and remitted to the commune for the communal portion. You remain responsible for any additional portion or for collection if the platform does not handle it.
📂 Where do these numbers come from?
All data comes from official public sources, updated annually by the French tax authority (DGFiP).
- DELTA dataset: delta_deliberation_ts_tarif0 on data.economie.gouv.fr (1,090,000+ rulings, continuously updated)
- Article L. 2333-26 et seq. of the General Code of Local Authorities (CGCT) — legal basis of the tourist tax
- Article L2333-31 CGCT — exemption for minors (under 18)
- Article L2333-30 CGCT — national tariff floor and ceiling by accommodation category
The data is provided for guidance. Tariffs may change; always verify with your commune before billing.
How does the French tourist tax work?
The tourist tax (taxe de séjour) is a local optional tax, instituted by each commune or competent EPCI for tourism (Article L. 2333-26 of the General Code of Local Authorities — CGCT). It is collected by the host from the guest, then remitted to the local authority, generally twice a year.
Two regimes exist: the real regime (per person and per night, the most common) and the flat-rate regime (rare, based on guest capacity). For unclassified accommodation (most Airbnbs), the tax is a percentage of the nightly rent, capped at €4.65 per person per night (the equivalent of a 4-star furnished rental).
Who collects and who pays the tourist tax?
Four scenarios for short-term rental hosts:
- Airbnb / Booking: the platform automatically collects the communal tax in the majority of French communes. The departmental or regional add-on may remain your responsibility.
- Direct bookings (your own site, phone): you bill the tax to the guest (incl. tax) and remit it to the commune via the dedicated portal (often taxesejour.fr).
- Property manager under mandate: the owner generally remains liable, unless the management contract states otherwise.
- Minors (under 18): exempt under CGCT Article L. 2333-31 — do not include them in the calculation.
How to find the rate that applies to your commune?
Our calculator queries in real time the official DELTA dataset published by the DGFiP on data.economie.gouv.fr. It contains the rulings of more than 36,000 communes and all accommodation categories (hotels 1 to 5 stars, palaces, classified furnished rentals, unclassified accommodation, B&Bs, campsites, marinas…).
If your commune does not appear in the list, either it has not instituted a tourist tax, or its ruling has not yet been uploaded to the national dataset. In this case, contact your town hall or check your inter-municipal taxesejour.fr portal.
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Frequently asked questions
If the commune where your property is located has instituted a tourist tax (most touristic communes have), yes. It is owed by the guest and collected by the host (you or the platform). Remittance to the commune is generally semi-annual via the dedicated portal (often taxesejour.fr).
For most French communes, yes — Airbnb collects the communal portion and remits it directly to the commune. The departmental add-on (10% generally) or regional add-on may remain your responsibility depending on the agreements between the platform and the local authority. Check Airbnb's official list of communes under automatic collection.
No. Minors (under 18) are exempt from the tourist tax under Article L. 2333-31 of the General Code of Local Authorities. Count only adults in your declaration.
For unclassified or pending-classification accommodation, the tax is a percentage of the nightly rent per person (between 1% and 5% depending on the commune). The total is capped at the rate of the next category up, in practice the 4-star furnished rental rate, which cannot exceed €4.65 per person per night (CGCT Article L. 2333-30).
Failure to remit exposes you to a contravention fine (CGCT Article R. 2333-58) and a tax adjustment with surcharges. The commune may also require production of rental registers (CGCT Article L. 2333-37). Repeat offenders face criminal prosecution.
Yes: you must keep a host register (CGCT Article R. 2333-50) listing each taxable night, the number of guests and the amount collected, even if Airbnb remits directly to the commune. This register can be requested at any time by the town hall.
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