Tourist tax

It is used to finance tourism projects and protect natural areas. It applies to all types of commercial tourist accommodation rented for short periods: – hotels – furnished accommodation – campsites – bed and breakfast – etc…. Where the tax is levied on an actual basis, the accommodation provider collects it from the tourists and passes it on to the local authority. If a non-professional accommodation provider rents out his accommodation via a third party (platform, agency, etc.) who acts as a payment intermediary, this third party takes care of the tourist tax formalities. The accommodation provider informs the local authority of this on his space using “Rental via third-party collectors”.

FURNITUREGUEST ROOMS

5 stars: €4.61 Single rate: €0.86

4-star: €1.58

3 stars: €1.37 2 stars: €1.15 1 star: €0.86 Unclassified furnished accommodation: 5.00% + 44

CAMPER VAN AREAS

0.79€

MARINA

0.29€

*Theamounts shown take into account the two additional taxes (10% for the department and 34% for GPSO).

Article 76 of French Finance Act 2022-1726 of 30 December 2023 introduced an additional 34% tax on tourist tax levied by municipalities and public inter-municipal cooperation bodies (EPCI) for their own tax purposes, to finance the New Provence Côte d’Azur Line (LNPCA), the Major South-West Project (GPSO) and the New Montpellier-Provence Line (LNE).ration intercommunale (EPCI), to finance the New Provence Côte d’Azur Line (LNPCA), the Grand Projet du Sud-Ouest (GPSO) and the New Montpellier-Perpignan Line (LNMP). The proceeds of this additional tax, established and collected in the same way as the tourist tax to which it is added, are paid to the local public body “Société du Grand Projet du Sud-Ouest (GPSO)” created in article I of order no. 2022-307 of 2 March 2022 relating to the Société du Grand Projet du Sud-Ouest, for the financing of the railway infrastructure known as the “Grand Projet du Sud-Ouest”, including the Bordeaux-Toulouse / Sud-Gironde-Dax high-speed line project, as well as the railway improvements to the south of Bordeaux and to the north of Toulouse and those of the stations affected by the project.

Under the terms of article L3333-1 of the General Code of Local Authorities, the départements are authorised to levy an additional departmental tax (TAD) representing 10% of the tourist tax voted by the territories. On 22 June 2023, the Conseil Départemental approved the introduction of an additional tax of 10% on the tourist tax. The proceeds of this additional tax, established and collected in the same way as the tourist tax to which it is added, are paid to the Tarn-et-Garonne department.