French General Code of Local Authorities
In forceThe rate of tourist tax is set, for each type and category of accommodation, per person and per overnight stay.
This rate is set by deliberation of the municipal council taken before 1st July of the year to be applicable from the following year. Where applicable, the resolution sets the start and end dates of the collection periods within the year. The tourist tax rate is set in accordance with the following scale:
(In euros)
| Categories of accommodation | Lowest rate | Ceiling rate |
|---|---|---|
Palaces | 0.70 | 4.00 |
5-star tourist hotels, 5-star tourist residences, 5-star furnished tourist accommodation | 0.70 | 3.00 |
4-star tourist hotels, 4-star tourist residences, 4-star furnished tourist accommodation | 0.70 | 2.30 |
3-star tourist hotels, 3-star tourist residences, 3-star furnished tourist accommodation | 0.50 | 1.50 |
2-star tourist hotels, 2-star tourist residences, 2-star furnished tourist accommodation, 4 and 5-star holiday villages | 0.30 | 0.90 |
1-star tourist hotels, 1-star tourist residences, 1-star furnished tourist accommodation, 1, 2 and 3-star holiday villages, bed and breakfasts, collective hostels | 0.20 | 0.80 |
Campsites and caravan parks classified as 3, 4 and 5 stars and any other outdoor accommodation site with equivalent characteristics, pitches in camper van parks and tourist car parks per 24 hour period. | 0.20 | 0.60 |
Campsites and caravan parks classified as 1 and 2 stars and any other outdoor accommodation site with equivalent characteristics, marinas | 0.20 | |
The rate adopted by the commune for one of the categories of accommodation may not exceed the rate adopted for a higher category of the same nature.
The rate limits mentioned in the table in the third paragraph are, from the year following that in respect of which they apply for the first time, revalued each year in a proportion equal to the growth rate of the consumer price index, excluding tobacco, for the year before last. Where the tariff limits thus obtained are expressed by numbers with more than one figure after the decimal point, they are rounded to the nearest tenth of a euro, fractions of a euro less than €0.05 being disregarded and those equal to or greater than €0.05 being counted as €0.1.
When, as a result of this revaluation, the tariff adopted by a local authority no longer corresponds to one of the values mentioned in the table constituting the third paragraph, the tariff applicable in respect of the year in which the scale is revalued is that mentioned in the same table whose value is immediately lower or immediately higher than that resulting from this deliberation.
For all accommodation awaiting classification or without classification with the exception of the categories of accommodation mentioned in the table in the third paragraph of this article, the rate applicable per person and per night is between 1% and 5% of the cost per person of the night within the limit of the highest rate adopted by the local authority.
A Conseil d'Etat decree determines the content and sets the date of publication of the information that must be made available to the persons responsible for collecting the tax, in order to enable the latter to determine the rate applicable on the territory of the communes and public establishments for inter-communal cooperation that have instituted the tourist tax.
