French Occupancy Tax Collection

October 2019

DISCLAIMER. This page is solely for the purpose of giving you an overview of the applicable rules. We do not account for the information provided here being exhaustive or current. 

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

 

What is the “taxe de séjour” ?

The cities (or the inter-municipal structures they are part of) require Guests who stay on their territories to pay an occupancy tax.

  • Paid per Guest and per night. For bed and breakfasts and unrated short-term rentals, the tax is an amount (between €0.20 and €4.00) applied to the Traveler’s charge for each night of stay. This amount varies according to the type of hosting and the “classement” (official quality score) of the accommodation (have a look at our FAQ on “French quality ranking”);
  • Rate according to percentage. For all short-term rentals (entire accommodation or home sharing), which are not rated under the French quality ranking system, the occupancy tax varies between 1% and 5% of the price per night;
  • Additional taxes. An additional tax (10%) may be levied by the departments. This additional tax is added to the occupancy tax established by the city. Please note that an additional tax (15%) is also applied within the whole région d’Île-de-France

To better understand the tax rates applied by your city, take a look at this online tool

 

Collection and remittance by misterb&b

misterb&b is proud to ensure the collection and remittance of the French occupancy tax on your behalf! Please note, it also includes the collection and remittance of the additional taxes (departments and région d’Île-de-France).

  • Paid by the Traveler. The tax is collected with the booking payment. You no longer need to collect the occupancy tax from your Guests at check-in;
  • “Classement” (French quality ranking). The tax rate that is applied to your listing will depend on the quality score of your accommodation. You can specify its “classement” (from unrated to 5 stars) from your misterb&b account. We’ll report the “classement” that you have indicated at the same time we report the occupancy tax to the French authorities (see our FAQ about the “classement”);
  • Refund and adjustment. As a Guest, if you cancel (or shorten) your reservation, we’ll refund you the occupancy tax. Alternatively, if you extend your stay, misterb&b will collect the occupancy tax according to these extra nights of stay; 
  • Registration number. Please note that certain cities have imposed a compulsory registration number (see our FAQ). For these particular cities, misterb&b is also required to indicate your registration number when we report the occupancy tax on your behalf; 
  • Personal data. As part of the report of the collected occupancy tax, misterb&b is obliged to provide certain personal data about the Hosts (such as booking dates or the address of the accommodation). 

 

Localities where misterb&b collects the occupancy tax

Here is the list of cities (or inter-municipal structures) where misterb&b collects the occupancy tax on your behalf:

 

Host duties

  • Display of rates. As a Host, you must board the local occupancy tax rates in your accommodation;
  • Report. Be careful! In most of the localities, you must continue to report your misterb&b nights (usually in a specific field dedicated to rentals facilitated by online intermediaries). To do so, you need to create an online account where you can fulfil your occupancy tax obligations;
  • Localities not covered by misterb&b. If your accommodation is located in a locality not mentioned above, please collect, report and remit the occupancy tax. As previously mentioned, you can usually create an online account where you will be able to fulfil your occupancy tax obligations.

 

When can I be exempt from paying the occupancy tax?

You are exonerated from paying the occupancy tax if:

  • You are under 18;
  • You are an employee in the city with a seasonal contract;
  • You have access to an emergency shelter or you are temporarily relocated;
  • You live in accommodation where the rent is under a set amount determined by the City Council.

If you meet one of these requirements, please contact our Customer Support and provide relevant documentation (a copy of ID, a contract…). The amount of the occupancy tax will be refunded to you.