Taxe de séjour, explained for direct-booking hosts
AdminLanding Editorial
Airbnb collects France's tourist tax for you. On a direct booking, nobody does — you collect it from your guests, declare it, and remit it to the commune yourself. Here is how the rates work, who is exempt, when to pay, and what the fines look like. Figures accurate as of July 2026.
Tourist-tax calculator
Nights × adults × your commune's rate. Under-18s are exempt by law (Article L2333-31 CGCT). This is an estimate — your commune's deliberation is the binding source.
Estimated tourist tax for this stay
€23.10
- Base tax (€1.50 / adult / night × 2 adults × 7 nights): €21.00
- Departmental surcharge (10%): €2.10
- 2 under-18 guests counted for the per-person price split but exempt from the tax itself.
Look up your commune's exact rates on the official DGFiP register: taxesejour.impots.gouv.fr.
Quick answer
The taxe de séjour is a per-person, per-night tourist tax set by each French commune (Articles L2333-26 to L2333-47 CGCT). For classified meublés de tourisme it is a fixed rate per adult per night; for unclassified accommodation it is 1–5% of the per-person nightly price, capped at the commune's highest classified rate. Under-18s, seasonal workers employed in the commune and people in emergency rehousing are exempt. Booking platforms that handle payment must collect and remit it for non-professional hosts; on direct bookings the host collects it, declares it and remits it on the schedule fixed by the commune's deliberation. Most departments add a 10% surcharge and Île-de-France adds a 200% regional surcharge. Fines range from €750 to €12,500 per breach for failures to collect, declare or remit (Article L2333-34-1 CGCT). This page is general information, not tax advice.
How the tax actually works
Four things decide what you owe: who booked, how your property is classified, where it is, and what your commune deliberated.
Platform bookings vs direct bookings
Since 2019, platforms that act as payment intermediaries (Airbnb, Booking.com, Abritel/Vrbo) must collect the tax for non-professional hosts and remit it to the commune twice a year. That legal duty stops at the platform: for a booking made by email, phone, your own website or a returning guest, YOU are the collector. Mixed channels mean mixed obligations — you declare your direct nights even when a platform handles the rest.
Rates are set by the commune
Each commune (or intercommunality) votes its rates by deliberation, within national floor/ceiling bands revalued each year. Classified meublés pay a fixed euro amount per adult per night by star category. Unclassified accommodation pays a proportional 1–5% of the per-person nightly price, capped at the commune's highest classified rate. The official DGFiP register at taxesejour.impots.gouv.fr lists every commune's current deliberation.
Declaration and remittance cadence
The commune's deliberation fixes the collection periods and the remittance deadlines — monthly, quarterly or seasonal schedules are all common, often via a dedicated portal. You collect the tax from the guest at or before checkout, keep a register (dates, guests, amounts, exemptions), file the declaration for each period, and remit what you collected. Keep the receipts: communes can audit.
The fine exposure is real
Article L2333-34-1 CGCT sanctions three failures — not collecting the tax, not filing the declaration, and not remitting collected tax. Penalties run from €750 (4th-class contravention, per breach) up to €12,500 for the most serious remittance failures, and each period and each breach can count separately. Interest for late payment can be added. If you have never collected the tax on direct bookings, regularising with the commune proactively is invariably cheaper than an audit.
Worked example — one week, family of four
2 adults + 2 children (exempt), 7 nights, in a commune with a 10% departmental surcharge. Same stay, two classification scenarios.
| Line | Classified 3★ — €1.50/adult/night | Not classified — 5% of price (€120/night, 4 guests) |
|---|---|---|
| Per-adult, per-night tax | €1.50 (commune deliberation) | €120 ÷ 4 = €30 per person → 5% = €1.50 |
| Taxable person-nights | 2 adults × 7 nights = 14 | 2 adults × 7 nights = 14 |
| Base tax | €21.00 | €21.00 |
| Departmental surcharge (10%) | €2.10 | €2.10 |
| Total to collect from the guest | €23.10 | €23.10 |
The two columns match here only because €30/person/night × 5% happens to equal €1.50. Raise the nightly price and the unclassified tax climbs with it (until the legal cap) — one of several reasons hosts pursue meublé de tourisme classification. In Île-de-France, add a further 200% regional surcharge to the base tax.
Frequently Asked Questions
Collection duties, exemptions, rates and fines.
Who collects the taxe de séjour on a direct booking?
Are children exempt from the tourist tax?
How do I find my commune's exact rate?
Airbnb already collects the tax for me — do I still have to do anything?
What are the penalties if I never collected it?
Sources — accurate as of July 2026
- CGCT, Articles L2333-26 to L2333-47 — legal basis, exemptions, sanctions (Légifrance)
- taxesejour.impots.gouv.fr — official DGFiP register of every commune's rates and periods
- service-public.fr — Taxe de séjour — collection duties, platform rules, declaration
- collectivites-locales.gouv.fr — annual ceiling bands and surcharges
Important: AdminLanding is a technology platform, not a tax advisor. This page is general information based on the Code Général des Collectivités Territoriales as of July 2026; rates and deliberations change every year and vary by commune. The calculator is a formula, not a filing. Always verify against your commune's deliberation and the official register, and for your own situation consult a professional or your local ADIL.
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