Taxe de séjour in France: Clearing Up the Confusion
If you own a holiday home in France, are planning a visit, or have made France your permanent home, you’ve probably heard of the taxe de séjour. It’s a charge that often causes confusion.
The good news is that it’s actually quite straightforward once you understand what it is – and what it isn’t.
What is the taxe de séjour?
The taxe de séjour is a local tourist tax charged by many French towns and villages. The money raised helps fund tourism-related services such as tourist offices, heritage sites, public facilities, beaches, walking trails and local attractions.
Each commune decides whether to charge it and how much to charge, within limits set by the French government.
Who pays it?
You pay the taxe de séjour when you stay in tourist accommodation.
That includes hotels, bed and breakfasts, campsites, holiday villages and furnished holiday rentals such as gîtes and Airbnb properties.
The tax is normally collected by the accommodation provider or automatically added to your booking if you reserve online.
Does nationality matter?
No. Whether you’re British, French, American or Australian, everyone pays the same tourist tax if they’re staying in accommodation where it applies.
What if I live in France?
If France is your main home, you don’t pay taxe de séjour simply because you live there.
The tax is for visitors staying in tourist accommodation, not for people living in their own home or long-term rental.
What if I own a second home?
This is where many people get caught out.
If you’re staying in your own French holiday home, you do not pay taxe de séjour.
That’s because you’re not a paying guest in tourist accommodation.
However, owning a second home may mean you pay other local taxes, such as taxe foncière (property tax) and, depending on where your property is and current regulations, taxe d’habitation on second homes.
These are completely separate taxes.
What if I rent out my property?
If you let your holiday home to paying guests, they will normally have to pay the taxe de séjour.
In many cases, booking platforms such as Airbnb collect the tax automatically and pass it to the local authority. If they don’t, the owner is usually responsible for collecting and declaring it.
How much is it?
There isn’t a fixed national rate.
The amount varies from one commune to another and depends on factors such as the type and classification of the accommodation.
For most visitors it’s only a few euros per person, per night, although higher-end accommodation and popular tourist destinations may charge more.
Are there any exemptions?
Yes. Although local rules can vary, people who are commonly exempt include:
- Children under 18.
- People staying in emergency accommodation.
- Some people staying in very low-cost accommodation, where the nightly rate falls below the local threshold.
Common myths
“I own a holiday home, so I have to pay taxe de séjour.”
False.
You don’t pay taxe de séjour when you’re staying in your own property.
“I’ve already paid taxe foncière. Why am I being charged taxe de séjour?”
Because they’re different taxes.
Taxe foncière is a property tax paid by owners. Taxe de séjour is a tourist tax paid by people staying in commercial tourist accommodation.
“I pay taxe d’habitation on my second home. Isn’t that enough?”
Again, they’re separate taxes.
Paying taxe d’habitation on a second home doesn’t replace taxe de séjour, and vice versa.
“My family and friends stay in my holiday home. Do they have to pay?”
Normally, no.
If family or friends are staying free of charge in your own property, there is generally no taxe de séjour because they aren’t paying for tourist accommodation.
However, if the property is being commercially rented as holiday accommodation, the tax usually applies to paying guests.
“Did this come in after Brexit?”
No. Brexit has had no effect on the taxe de séjour. Some people mistake the taxe de séjour for other similar sounding initiatives much publicised after Brexit, (eg carte de séjour) when in fact it has existed in France for decades.
Taxe de séjour isn’t a property tax – it’s a visitor tax.
If you’re paying to stay in tourist accommodation, you’ll probably pay it.
If you’re staying in your own French home, you won’t.
It’s one of several local taxes in France, but unlike taxe foncière or taxe d’habitation, it’s designed to help towns and villages pay for the facilities and services that visitors enjoy.