For the exact amount for your rental, commune by commune, use our free tourist tax calculator, with every commune's 2026 rates.
In short
- The taxe de séjour is set by the commune or the group of communes: its rate, collection period and payment dates vary from one commune to the next.
- It is collected by whoever receives the rent: the host, the conciergerie, or the platform that takes the payment (article L. 2333-33 of the CGCT).
- Airbnb says it collects for all its hosts; Booking.com only for non-professional hosts, on bookings paid through Booking; Vrbo in some communes.
- Unrated rental: 1% to 5% of the night's price per person before taxes, capped at the commune's highest rate. Rated rental: a fixed amount per person per night.
- Surcharges apply depending on the area: 10% for the département, 15% and 200% in Île-de-France, 34% in part of the south.
Who sets the tourist tax
A commune or a group of communes (EPCI) adopts it by a council decision before 1 July, to apply from 1 January of the following year (DGCL practical guide, June 2026).
The tax is optional. Where it exists, every furnished tourist rental, rated or not, is liable, but the rate, the collection period, the regime (au réel, per stay, or au forfait, a flat amount) and the payment dates depend on each local authority. Local rates are published every year on impots.gouv.fr before 15 October.
Exempt (F743): minors, holders of a seasonal work contract in the commune, people in emergency or temporary housing, and occupants paying less than a rent set by the council.
Who collects: the platform, the host or the conciergerie
The law names the logeurs, hôteliers, propriétaires and "other intermediaries when they receive the rent", as well as platforms that take payment on behalf of non-professional hosts. For those hosts, collection by the platform has been mandatory since 1 January 2019. A professional host collects the tax themselves, or mandates the platform. Under article 155 of the CGI (General Tax Code), a host is professional when the household's rental receipts exceed €23,000 and also exceed its other earned income. A platform that collects cannot charge for it or keep any share of the tax.
In practice, according to the platforms' own pages:
| Booking | Who collects the tourist tax |
|---|---|
| Airbnb | Airbnb, for all hosts, professional or not |
| Booking.com, paid through Booking, non-professional partner | Booking.com |
| Booking.com, professional partner or payment at the property | The host, or the intermediary that receives the rent |
| Vrbo, paid on the platform, in an area where Vrbo collects | Vrbo |
| Other Vrbo bookings | The host, or the intermediary that receives the rent |
| Direct booking (website, phone, returning guest) | The host, or the conciergerie that receives the payment |
Airbnb
Airbnb says it collects and pays the tax for all its hosts on bookings made on Airbnb. It applies the unrated rate until the host enters the listing's rating. It also collects the departmental tax and regional taxes. Its page names the Grand Paris tax, but not the 200% surcharge for Île-de-France Mobilités.
Booking.com
Booking.com has collected since 1 January 2019 for non-professional partners in France, and only on bookings where it handles the payment ("Payments by Booking.com"). A partner is professional if it is listed on the trade register (RCS), registered for VAT, or declares its income as professional.
Vrbo
Vrbo collects in some jurisdictions only, for bookings and payments made on its platform, and emails the host before it starts collecting in an area. The host remains responsible for bookings made before collection began, bookings made outside Vrbo's online system, and bookings handled through connected external software. Some local taxes are neither collected nor paid by Vrbo, and its page does not list the communes concerned.
How the tourist tax is calculated
The rate that applies is the one in force on the date of the stay, not the booking date: if the rate changes in between, the amount must be recalculated.
Rated rental: a fixed rate per person per night
The commune picks its rate within a national range (DGCL 2026 scale):
- palace: €0.70 to €4.90;
- 5 stars: €0.70 to €3.60;
- 4 stars: €0.70 to €2.60;
- 3 stars: €0.50 to €1.70;
- 2 stars: €0.30 to €1.00;
- 1 star and chambres d'hôtes (B&Bs): €0.20 to €0.80.
The 2027 scale, already published, is identical.
Unrated rental: a percentage of the price
Since 1 January 2020, an unrated rental, or one awaiting its rating, is always taxed per stay (au réel): 1% to 5%, at the rate the commune chooses, of the night's cost per person before taxes, capped at the highest rate the commune has adopted. So the cap depends on the commune; the national maximum is the palace rate, €4.90 in 2026 and 2027.
The method: divide the night's price by the total number of occupants, exempt ones included, apply the rate, cap the result, then multiply by the number of non-exempt occupants. The DGCL's example: €150 a night, 4 guests, a 5% rate and a €4 cap. That gives €37.50 per person, then €1.88 per person per night. With 2 adults and 2 minors, the group pays €3.76 a night.
When they are separate from the night's price, cleaning, linen, breakfast, intermediary commissions and booking fees are left out of the base.
Getting a rating replaces the percentage with a fixed rate, and also changes the micro-BIC: see our guide to the loi Le Meur.
Surcharges
Each is a percentage of the taxe de séjour, collected the same way:
- Departmental: 10%, if the département has voted it.
- Île-de-France: 15% for the Société des grands projets since 1 January 2019, and 200% for Île-de-France Mobilités since 1 January 2024. Both apply without a local vote, wherever the commune or EPCI levies the taxe de séjour.
- High-speed rail lines: 34% in Bouches-du-Rhône, Var and Alpes-Maritimes since 1 January 2023; in Gironde, Landes, Lot-et-Garonne, Pyrénées-Atlantiques, Haute-Garonne, Gers, Hautes-Pyrénées, Ariège, Lot, Tarn, Tarn-et-Garonne, Hérault, Aude and Pyrénées-Orientales since 2024.
In Paris, since 1 January 2026, surcharges included, an adult pays per night, depending on the category, from €2.60 (1 star or chambre d'hôtes) to €15.93 (palace). An unrated rental pays 5% of the night's cost per person before taxes, plus the surcharges, capped at €15.93 (Service-Public). The city says the 2027 scale will be the same unless the law changes.
Declaring and paying
- Hosts and intermediaries pay on the dates set by the commune's decision. Most communes offer an online declaration; in Paris it is taxedesejour.paris.fr, where you declare every month and pay every quarter.
- Platforms that collect pay twice a year, by 30 June and 31 December.
- What a per-stay declaration lists, for each stay: the collection date and the start of the stay, the address, the number of people and nights, the night's price for an unrated rental, the amount collected, any exemption reasons and the unit's registration number.
- Under the flat-rate regime (au forfait), which is not possible for an unrated rental, the host declares at least one month before the collection period; platforms are not involved.
- Guest left without paying: tell the mayor within 8 days (2 months for a platform) so you are not liable for it.
Penalties
With no declaration, a wrong declaration or late payment, the commune can assess the tax itself (taxation d'office): a formal notice by registered letter, a reasoned assessment after 30 days, then 30 days to reply before recovery. Late interest is 0.20% a month.
For tax collected per stay, the president of the tribunal judiciaire can impose, at the commune's request:
- €150 per omission or error in a declaration, up to €12,500 per declaration;
- €750 to €12,500 for a summary statement that is wrong, incomplete or late;
- €750 to €12,500 for tax not collected from a guest;
- €750 to €2,500 for tax collected but not paid over.
What it means for a conciergerie
A conciergerie that receives the rent, for example on a direct booking or through its own payment link, is one of the "other intermediaries": it collects, declares and pays. The same goes for bookings where the platform does not collect: a professional Booking.com account, payment at the property, a Vrbo booking outside its collection.
When the platform collects, the conciergerie does not collect a second time. If a host paid by mistake, the commune can refund it once it has received the platform's declaration.
A few habits prevent most mistakes:
- enter the right rating on every listing, so the platform applies the right rate;
- keep the registration number on every listing and every declaration;
- recalculate when the commune's rate changes between booking and stay;
- note, for every booking, the platform and how it was paid: they decide who collects.
This guide summarises the texts in force on 4 November 2026. It does not replace legal or tax advice; check with your mairie for local rules.