Tourist tax Collect it, declare it and pay it in

©Penmarch Location Chambre D'hôtes|L. Gloaguen

Tourist tax is a contribution collected by accommodation providers on behalf of the local authority. It applies to people staying in the area for payment.

How do you collect, declare and pay it? Find all the information here.

What is it all about?

In accordance witharticle L2333-29 of the CGCT, “tourist tax is levied on people who are not resident in the commune”.

The taxpayer pays the tourist tax to the accommodation provider, who then pays all the tax collected to the local authority on his behalf.

The exemptions provided for inarticle L2333-31 of the CGCT (French General Code of Local Government), subject to presentation of documentary evidence, are as follows

minors
holders of seasonal employment contracts employed in the local authority
persons benefiting from emergency accommodation or temporary rehousing.

Who is it aimed at?

All accommodation providers are subject to this tax if the stay is for consideration, whether you are a professional or not, even if it is your main residence.

You will be charged tourist tax at the rate in force at the time of the stay, and not at the time of booking or payment of the rent.

This tax must be collected before the departure of the persons you are accommodating for payment, even if the payment of the rent is deferred.

What is it for?

The revenue from the tourist tax is intended to encourage tourism in the community or to cover expenditure on measures to protect and manage natural areas for tourism purposes in our area.

Price list for the year 2025

©Plage du Steir - Lesconil |A. Lamoureux

For unclassified accommodation

The amount corresponds to 5% of the price per night and per occupant (capped at €4.59) + 10% additional departmental tax.

For classified accommodation

To calculate the amount of tourist tax to be collected, multiply the number of non-exempt people subject to tax by the number of nights, then by the tax rate per night (amount according to classification).

Amounts per classification: