Since January 2024, there has been a rise in French tourist taxes. The decision to raise taxes comes months ahead of the much-anticipated Paris Olympics. Hotel prices have been on the rise leading up to the games, averaging more than 300% higher than normal for this summer. Overall, Paris expects more than 11 million visitors to head to the city for the event, which kicks off July 26.
If you are managing a short term rental or hotel in France, you should be well aware of these changes and the impact it might have on your pricing structure.
Tourist Tax Updates: New Rates Since Jan 2024
As every year, since late 2023, the French government revised and defined the new rates for 2024 which has been active since January 2024. The new rates changes vary from department and region where the property is located.
Alongside the updated rates for 2024, two new additional percentages have been officially introduced that could affect the tourist taxes calculation.
Additional 200% Tax for the Île-de-France Department
In a notable development, a new additional tax of 200% has been proposed for the Île-de-France region. This tax, collected for the benefit of Île-de-France Mobilités, is to be added to the existing 15% additional tax for the Île-de-France department, thus making this region the one with the highest tax rate in France.
Additional 34% Tax for some Departments
Several departments across France will now enforce an additional tax. This additional tax, amounting to 34%, is allocated to specific local public establishments. The affected departments include:
- Art. L. 4332-4: Bouches-du-Rhône, Var, and Alpes-Maritimes
- Art. L. 4332-5: Gironde, Landes, Lot-et-Garonne, Pyrénées-Atlantiques, Haute-Garonne, Gers, Hautes-Pyrénées, Ariège, Lot, Tarn, and Tarn-et-Garonne
- Art. L. 4332-6:Hérault, Aude, and Pyrénées-Orientales
This additional tax is established and collected according to the same terms as the tax to which it is added.
Additional Taxes by Department and Region
Apart from base rates, additional taxes may be imposed by individual departments. These additional taxes could range from 10% to 34%, or a combination, depending on local regulations.
Notably, the Île-de-France region imposes additional regional rates, set at 15% and 200% respectively, applicable to both classified and non-classified properties.
These updates signify the French government’s commitment to optimizing tourist tax systems, ensuring fair contributions from visitors while supporting local initiatives and infrastructure development. Travelers and property owners alike are encouraged to stay informed about these changes to comply with regulatory requirements effectively.
Detailed Calculation of Tourist Tax
The calculation of tourist tax varies depending on whether the property is classified or awaiting classification. Properties falling under specific categories have the tariff rates set on the Taxe Sejour website, with variations across regions.
| Categories | Prices Municipals | Tax Additional Departmental (10%) | Tax Additional Regional (15%) (Implemented by the State for the benefit of SGP) | Tax Additional Regional (200%) (Implemented by the State for the benefit of IDFM) | Net Rates per person major and by night (Amount collected by the host) |
| Palaces | €4.60 | €0.46 | €0.69 | €9.20 | €14.95 |
| 5 stars (hotels, residences and furnished accommodation) | €3.30 | €0.33 | €0.50 | €6.60 | €10.73 |
| 4 stars (hotels, residences and furnished accommodation) | €2.50 | €0.25 | €0.38 | €5.00 | €8.13 |
| 3 stars (hotels, residences and furnished accommodation) | €1.60 | €0.16 | €0.24 | €3.20 | €5.20 |
| 2 stars (hotels, residences and furnished accommodation) | €1.00 | €0.10 | €0.15 | €2.00 | €3.25 |
| 1 star (hotels, residences and furnished accommodation) Holiday villages (1, 2 and 3 stars) Guest rooms Collective hostels | €0.80 | €0.08 | €0.12 | €1.60 | €2.60 |
| 3,4 and 5 star campgrounds | €0.60 | €0.06 | €0.09 | €1.20 | €1.95 |
| 1 and 2 star campgrounds | €0.20 | €0.02 | €0.03 | €0.40 | €0.65 |
However, for non-classified or awaiting classification properties, a distinct calculation method is employed. This calculation considers factors such as the price per night, total number of guests (including minors), and a base percentage determined by the region. Additionally, there is a ceiling defined by the highest classification rate in each region.
For example in Paris, the highest rate is 4.60 for Palaces, so if the base calculation results in 5.00, it will be overridden by the 4.60 amount to continue with the additional taxes calculations.
Automate Your Tourist Tax Calculations
With Chekin, you can effortlessly configure tourist tax calculations based on your region, allowing our system to handle the calculation and collection automatically for each reservation. Whether your accommodations are classified or unclassified, you can take advantage of this technological advancement, significantly simplifying tax management and avoiding collection issues.
Link of interest
Experience Automated Tax Calculation Free for 14 Days
New additional tax to the tourist tax in Île-de-France
Official Law for the 200% increase
Tourist tax rates per municipality (Search tool)
Taxes exemptions in Paris
Official Law for the 34%
