The French city tax, known as the taxe de séjour, is a local tourist tax that guests pay when they stay in paid accommodation in France. This guide explains who pays it, who collects it, how it is calculated, how it is paid, and what Holidu handles on your behalf.

Understanding the French City Tax (Taxe de Séjour)

The French city tax is a local tax paid by guests staying in tourist accommodation. Municipalities use the revenue to fund local tourism infrastructure and services. Holidu collects and remits the tax for most bookings, but hosts still need to understand the rules that apply to their property.

Who Pays the City Tax?

Guests pay the city tax when they stay in taxable accommodation such as hotels, campsites, and holiday homes. Certain groups are exempt, including minors, seasonal workers, and people in emergency shelters.

Who Collects the City Tax?

Holidu acts as an intermediary. Holidu collects the tax from your guests and submits it to the local municipality. For Airbnb bookings, Airbnb collects and declares the city tax to your municipality on your behalf.

How Is the City Tax Calculated?

The city tax is usually charged per guest, per night. The amount depends on the accommodation type and its classification, such as the number of stars. A higher classification generally means a higher tax. Each municipality sets its own rate within legal limits and may adjust it every year.

• Per person, per night: The tax is typically charged for each guest for each night of the stay.
• Rate variance: Rates depend on the type of accommodation and its star classification. A higher classification usually means a higher tax.
• Municipal rates: Each municipality sets its own rate within legal limits and may update it annually.
• Additional charges: Some areas add charges on top of the base tourist tax, such as a regional or departmental tax.

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 this case, the host remains responsible for these obligations.

Example Rates (as of 2025)

The table below shows example city tax rates for 2025. Rates vary by municipality, so always confirm the current amount for your location.

Source: Service-Public.fr: Taxe de séjour

How Is the City Tax Paid?

Guests pay the city tax to Holidu at the time of booking. The exception is Airbnb and Booking.com Virtual Credit Card (VCC) reservations, where the channel collects the payment directly.

• Guests pay: The tourist tax is paid to Holidu at booking, except for Airbnb and Booking.com VCC reservations, where the channel collects it.
• Holidu's role: Holidu collects, pays, and declares the tax to the local authorities and the French tax collector.
• Host 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 declares and transfers the city tax directly to the competent authorities, not to the host. This helps ensure compliance with French regulations.

Important: Holidu does not provide hosts with proof of tax payment to French authorities. No individual tax receipt or report is issued. Reporting is submitted semi-annually in an aggregated format across all properties managed through Holidu.

Check and/or Modify Your Property Classification on Holidu

To make sure your city tax is calculated correctly, check the star classification configured for your property in your Holidu Host Account.

1. Select your property.
2. Go to "Configuration" in the top-left corner.
3. Open the "General Information" menu.
4. In the "Property Information" section, click "Edit."
5. Check the "Stars (classification)" field and update it if needed.
6. Click "Save."