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Create my guideFrench tourist tax 2026: the complete guide for short-term rentals
Who pays, how much, who collects, what you risk: everything an Airbnb host or conciergerie needs to know about the taxe de séjour. Figures and legal texts verified in June 2026 (CGCT, DGCL rates, DGFiP guide).
Key takeaway: since January 1, 2019, Airbnb, Booking and other payment platforms collect the tourist tax for you for non-professional hosts. But for your direct bookings, you must collect it and remit it to the municipality yourself. The 2026 rate schedule was raised by +1.8%.
What exactly is the taxe de séjour?
It is a local tax paid by travelers staying in paid accommodation (hotel, furnished rental, B&B, campsite...) in a municipality that has instituted it. It is governed by articles L2333-26 to L2333-47 of the French local authorities code (CGCT). The municipality or inter-municipal body votes it before July 1 for application on January 1 of the following year, and the proceeds fund tourism-related expenses.
There are two regimes, chosen by the local authority for each accommodation category. The regime determines who owes the tax and how it is calculated:
Per-night regime ("au réel", the Airbnb case)
The traveler pays, per person per night. You (or the platform) only collect and remit. The amount must appear separately on the invoice and is excluded from your VAT base. This is the regime that applies to virtually all Airbnb rentals.
Flat-rate regime ("au forfait")
The host owes the tax, computed on the accommodation capacity multiplied by the nights in the opening period, with a 10 to 80% allowance. You may pass it on in your prices. Beware: platforms do not collect the flat-rate tax for you, and it is included in your VAT base.
Who pays, who is exempt?
Under the per-night regime, the tax is owed by people staying in the accommodation who are not domiciled in the municipality (article L2333-29 CGCT). The law provides four exemptions, listed in article L2333-31:
Legal exemptions (per-night regime)
- Minors: all travelers under 18 are exempt, everywhere in France.
- Holders of a seasonal work contract employed in the municipality.
- People in emergency accommodation or temporary rehousing.
- People occupying premises whose rent is below a threshold set by the municipal council (only where the municipality has voted such a threshold).
These exemptions only apply to the per-night regime. Special case: a "bail mobilité" tenant can attest to being domiciled in the municipality, so the tax does not apply at all.
The 2026 floor and ceiling rates
Each municipality sets its rates per category within a legal range, revalued every January 1 with inflation (+1.8% for 2026, 2024 CPI). Here are the 2026 ranges published by the DGCL (per person per night):
| Accommodation category | Floor | 2026 ceiling |
|---|---|---|
| Palaces | 0,70 € | 4,90 € |
| Hotels, residences, furnished rentals 5★ | 0,70 € | 3,60 € |
| Hotels, residences, furnished rentals 4★ | 0,70 € | 2,60 € |
| Hotels, residences, furnished rentals 3★ | 0,50 € | 1,70 € |
| Hotels, residences, rentals 2★, holiday villages 4-5★ | 0,30 € | 1,00 € |
| Hotels, rentals 1★, B&Bs, collective hostels | 0,20 € | 0,80 € |
| Campsites 3-5★ (per 24h period) | 0,20 € | 0,60 € |
| Campsites 1-2★, marinas (single rate) | 0,20 € | 0,20 € |
Unclassified rentals: the percentage calculation
If your property is not classified (the case for most Airbnb listings), the rate is proportional: between 1% and 5% of the per-person night price excluding VAT, capped at the highest rate adopted by the local authority (article L2333-30 CGCT). In Paris, that cap reaches €15.93 in 2026, all additional taxes included. Separately invoiced extras (cleaning, linen, breakfast) are excluded from the base when they are identifiable and detachable, per DGFiP doctrine. Platforms do not all apply the same base: check yours.
Official example (DGFiP guide): €150 night, 4 occupants including 2 minor children, 5% municipal rate. Per-person cost: €150 ÷ 4 = €37.50. Tax: 5% of €37.50 = €1.88 per night per taxable person. Only the 2 adults pay: €3.76 per night for the family. You always divide by the total number of occupants, exempt ones included, but only bill the taxable ones.
Worth knowing: getting your rental classified (1 to 5 stars) replaces the percentage with a fixed rate, often much lower for expensive listings. If you are classified, update your status in the Regulations tab of your Airbnb listing, otherwise the platform applies the unclassified rate.
The additional taxes that stack on top
The municipal rate is often not the final amount: several additional taxes apply depending on your department and region.
The departmental additional tax: +10%
Around sixty departments apply a 10% additional tax (article L3333-1 CGCT), computed on the municipal amount. For unclassified rentals it applies after the percentage and the cap.
Île-de-France: +15% and +200%
Two regional add-ons stack there: +15% for the Société des grands projets (since 2019, art. L2531-17) and +200% for Île-de-France Mobilités (since January 1, 2024, art. L2531-18). With the 10% departmental tax, the final amount is multiplied by 3.25. In Paris in 2026: €15.93 per night in a palace, €11.70 in 5★, €5.53 in 3★, and up to €15.93 for an unclassified rental.
The 34% regional additional tax (new rail lines)
It applies in Alpes-Maritimes, Bouches-du-Rhône and Var (since 2023), in 11 south-western departments around the GPSO project such as Gironde, Landes or Haute-Garonne (since 2024), and in Aude, Hérault and Pyrénées-Orientales (since 2024). Articles L4332-4 to L4332-6 CGCT.
Two misconceptions to clear up: the GEMAPI tax has nothing to do with the tourist tax (it is added to property taxes), and the 200% Brittany surcharge covered by the press in late 2025 was rejected by the National Assembly: no Breton additional tax exists in 2026.
Who collects and who remits?
Since January 1, 2019, platforms acting as payment intermediaries (Airbnb, Booking...) are legally required to collect the per-night tax for non-professional hosts and remit it to the municipality, by June 30 and December 31 at the latest (article L2333-34 CGCT). Airbnb collects automatically in more than 29,000 municipalities, additional taxes included.
This automatic collection only covers bookings made through the platform. It exempts you neither from collecting on your direct bookings, nor from the declarative obligations set by your municipality.
Booking through a platform
The traveler pays the tax within the price, the platform remits it directly to the municipality. You have nothing to collect, but check that your classification status is correct on the listing and keep your statements: municipalities can request a declarative report (dates, number of people, amount collected, registration number).
Direct booking
You collect: the tax is due before the traveler departs, must appear on the invoice, separately from your own services, and the rates must be displayed in the accommodation. You then remit it to the municipality on the dates set by its deliberation (often once or twice a year).
Penalties: what you risk
The mayor can start an automatic assessment procedure after a formal notice left unanswered for 30 days (article L2333-38 CGCT), and fines are set by article L2333-34-1:
| Failure | Fine |
|---|---|
| Missing or late declaration | 750 € - 12 500 € |
| Omission or inaccuracy in a declaration | 150 € / omission (max 12 500 €) |
| Failure to collect the per-night tax | 750 € - 2 500 € |
| Failure to remit (or late remittance) | 750 € - 2 500 € |
A 0.20% per month late-payment interest is added on amounts due. Fines are ordered by the court and their proceeds go to the municipality.
Finding your municipality's rate
Three reliable sources: the official DGFiP search engine (taxesejour.impots.gouv.fr, reachable from the dedicated service-public page), the DELTA open data published every autumn on data.gouv.fr (municipalities declare their rates before September 15), and simply your town hall or tourist office. Rates must also be displayed at the accommodation.
Calculate your property's tourist tax
Our free calculator estimates the amount per stay based on your municipality, classification and number of travelers.
FAQ: the tourist tax for short-term rentals
The traveler, as long as they are an adult and not domiciled in the municipality. The host (or platform) only collects and remits. Under the rarer flat-rate regime, the host owes it directly.
No. All minors are exempt (article L2333-31 CGCT). Mind the calculation for unclassified rentals: you still divide the night price by the total number of occupants, children included, before billing the tax to adults only.
Between 1% and 5% (depending on the municipality) of the per-person night price excluding VAT, capped at the highest rate adopted by the local authority. Example at 5%: €150 night for 4 people, i.e. €37.50 per person, so €1.88 per adult per night. Then add the local additional taxes.
Yes. Since January 1, 2019, payment-intermediary platforms must collect the per-night tax for non-professional hosts and remit it to municipalities (more than 29,000 municipalities covered by Airbnb, additional taxes included). Remember to set your classification on the listing so the right rate applies.
Collect the tax yourself before departure, show it separately on the invoice, display the rates in the accommodation, then remit it to the municipality on the dates set by its deliberation. Easiest is to state the amount in the quote and in your welcome book.
For an unclassified rental, the base is the accommodation price excluding VAT. Per DGFiP doctrine, identifiable and detachable extras (cleaning, linen, breakfast) are excluded. If everything is billed as one undetailed amount, the percentage applies to the global price. Platforms do not all document their exact base.
Fines from €750 to €2,500 for failure to collect or remit, up to €12,500 for a missing or inaccurate declaration, 0.20% monthly late interest, and an automatic assessment procedure by the mayor after formal notice.
On the official DGFiP engine (taxesejour.impots.gouv.fr), in the DELTA open data on data.gouv.fr, or from your town hall. For an instant estimate, use our tourist tax calculator.
Going further
Tourist tax calculator
Estimate the amount per stay based on your municipality and classification.
Le Meur law: what changes
Registration number, quotas, taxation: the 2026 framework for short-term rentals.
SIRET / SIREN requirement
INPI registration from the first euro of furnished rental income: the guide.
The tourist tax explained to your guests, automatically
Put the tax amount, arrival instructions and all stay information in a free digital welcome book, accessible via QR code.
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