The “taxe de séjour” (or tourist tax), is usually payable by any guests staying in all types of furnished rental accommodation (from furnished holiday lets to hotels) who do not reside there or pay habitation tax to the commune. Up to now this has been a small fixed rate per night (often less than a Euro!).

 

The rental landlord is responsible for paying the tourist tax to the local commune via the town hall. Landlords have always had to register their furnished rental property with the local Mairie and to make a declaration, in order to pay the taxe de séjour. 

 

Any rental properties that do not have a tourist certificate classification including those awaiting their classification, will be subject to a tourist tax per adult, calculated on a PERCENTAGE of the cost of the accommodation per night!