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….

When the tax is levied on an actual basis, the accommodation provider collects it from 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 handles the tourist tax formalities.

The accommodation provider informs the local authority of this on his space using “Rental via third-party collectors”.

BED AND BREAKFAST FURNITURE

5 stars: €4.61 Single rate: €0.86

4 stars: €1.58

3 stars: €1.37

2 stars: €1.15

1 star: €0.86

Unclassified furnished accommodation: 5.00% + 44

CAMPER AREAS

0.79€

MARINA

0.29€

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

Article 76 of French Finance Act no. 2022-1726 of December 30, 2023 introduced an additional 34% tax on the tourist tax collected by municipalities and local public bodies (EPCI) with their own tax status, 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 according to the same procedures as the tourist tax to which it is added, are transferred to the local public establishment “Société du Grand Projet du Sud-Ouest (GPSO)” created in article I of ordinance no. 2022-307 of March 2, 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 rail developments to the south of Bordeaux and north of Toulouse, and the stations involved in the project.

In accordance with article L3333-1 of the French General Code of Local Authorities, the départements are authorized to levy an additional departmental tax (TAD) representing 10% of the tourist tax voted by the territories.

The Conseil Départemental approved the introduction of an additional 10% tax on June 22, 2023.

The proceeds of this additional tax, established and collected in the same way as the taxe de séjour to which it is added, are transferred to the Tarn-et-Garonne department.