How the tourist tax is worked out
For a rated furnished rental (1 to 5 stars), each commune votes a fixed tariff per adult per night. For a rental without a rating, the tax is a percentage of the price: the price per night, excluding taxes and fees, is divided by every guest, children included, then multiplied by the commune's rate, between 1 and 5 %. That amount is capped at the commune's highest tariff.
Surcharges come on top: 10 % for the département where it voted one, 15 % and 200 % in Île-de-France, 34 % in the départements of the new high-speed rail lines. Every step is rounded to the cent.
The rates are the 2026 rates voted by each commune, published by the DGFiP as open data (Licence Ouverte 2.0); the method follows the government's guide to tourist taxes (June 2026). This calculator gives an estimate: the town hall has the final word.
Who collects it, how to declare it and the penalties: read our tourist tax guide.