Occupancy Tax Collection

August 2018

This page is solely for the purpose to give you an overview of the applicable rules. We do not pretend the informations provide here are to be exhaustive neither current.

It is your duty to know and abide by the legal and tax regulations. For more information, please contact your City Hall (notably local taxation office) or a local tax expert.

 

What is the “taxe de séjour” ?

Taxe de séjour” is the name of the French occupancy tax. The cities (or the inter-municipal structures they are part of) can require Guests that stay on their territories to pay an occupancy tax.

  • This tax is paid per Guest and per night and its rate vary according to the categories of accommodation.
  • The Departments (administrative territory division) can add a 10% tax on the occupancy tax established by the cities.
  • Beware ! Cities can modify the method of calculation of the tourist tax applied to unrated short-term rentals for 2019. They will be able to impose that the tax is calculated a percentage of the price paid by the Guests. We advise you to contact your City Hall regarding this reform.

 

Your duties

As a host, you have certain duties regarding the “taxe de séjour”.

  • Please contact your City Hall or visit its official website to become aware of the applicable rates in your territory. Do not forget that you must display the occupancy tax rates list in your accommodation.
  • You must collect the tax from your Guests upon arrival. In order to avoid any unpleasant surprises, we strongly advise you to inform about the exact tax rate in your misterb&b listing description.
  • You must report the tax and remit it at regular intervals. Please check the procedures and the calendar of these formalities with your City Hall (or on its official website).
  • Please note that most of the French Cities maintain an online tax reporting platform. All you need to do is creating an online account and you can then fulfil your occupancy tax obligations

 

Occupancy tax collection by misterb&b

In many cities, misterb&b is proud to collect the occupancy tax and remit it to the authorities on your behalf ! It includes the additional tax that can be introduced by Departments.

Here is the list of cities or inter-municipal structures concerned (click on their names to visit the official pages dedicated for local occupancy tax) : cities of Arles, Avignon, Biarritz, Cannes, Marseille, Nice, Paris and Perpignan ; métropoles of Bordeaux, Brest, Dijon, Grenoble, Lille (except the cities of Aubers and Englos), Lyon, Montpellier (except the city of Lattes), NancyNantes, Rennes, Rouen, Saint-Étienne, Strasbourg, Toulon, Toulouse and Tours ; the communauté d’agglomération of La Rochelle ; the public territorial institution of Plaine Commune.

The collection by our services will simplify your life as Host! You do not have to collect the occupancy tax from your Guests anymore.

  • In practical terms, a “Taxe de séjour” line is added when the Guest make their booking payments. Thus, the collection of the occupancy tax will not decrease your gain, of course !
  • Beware ! In most cities, you must still report the nights your Guests stayed in your accommodation (often in a dedicated field of your form / online reporting).
  • Please note that in 2018, misterb&b will collect the occupancy tax by applying the rate of unrated short-term rentals. If your accommodation is rated (1 to 5 stars), then a higher tax rate may apply and you are responsible for collecting, reporting and remitting the differential amount. Please inform your Guests in your listing’s description to avoid any unpleasant surprise. The conditions to report and remit this differential amount vary according to the cities.