Tourist tax in France: who collects it on Airbnb, Booking.com and direct bookings?

Who collects the tourist tax, channel by channel

Booking.com's terms provide that the property collects and remits taxes, unless the law requires otherwise or Booking.com states in writing that it handles them. So don't assume anything: look at what is actually charged on your bookings.

Professional hosts are generally responsible for collection themselves, even through a platform. If you're unsure about your status, ask your municipality's tourist tax department.

How the tourist tax is calculated

Classified rental: a fixed rate

For a classified furnished rental (one to five stars), the municipality votes a rate per person per night for each category, within the limits of a national scale updated every year. The calculation is straightforward:

rate × number of taxable people × number of nights

Unclassified rental: a capped percentage

For unclassified accommodation or accommodation awaiting classification, the municipality sets a rate between 1% and 5%. It applies to the cost of the night per person, excluding taxes:

1. divide the nightly price by the number of occupants;
2. apply the municipality's rate;
3. cap the result: the cap is the lower of the rate applicable to 4-star hotels and the highest rate adopted by the municipality;
4. multiply by the number of taxable people and the number of nights.

Example, with a municipal rate of 5%: a €120 night for four people, including one minor. The cost per person is €30, i.e. €1.50 of tax per person per night (below the cap). Three adults are taxable: €4.50 per night, or €13.50 for three nights.

Additional taxes may be added to this amount, for example the departmental one where it has been introduced. Check your municipality's or inter-municipality's decision: it sets the applicable rates and taxes. To estimate the amount for a stay, use our tourist tax calculator.

Who is exempt

The law notably exempts minors, holders of a seasonal employment contract working in the municipality and people in emergency or temporary rehousing. Some municipalities provide other cases: check locally.

Remitting the tourist tax: the municipality's schedule

When you collect it yourself, the municipality sets how often you declare and remit, often through a dedicated online portal. For each period, you usually declare the number of nights, people, exemptions and the amount collected.

The most common mistakes:

• forgetting direct bookings because the platforms "take care of it";
• counting twice a booking for which the platform already collected;
• applying a fixed rate to an unclassified rental, or the other way around;
• not updating the rates on January 1, even though the scales are updated every year.

What Boostinghost does

Boostinghost calculates the tourist tax property by property, according to the mode set on the property record:

• a fixed amount per person per night, for a classified rental;
• a capped percentage of the nightly price per person, for an unclassified rental;
• other modes for properties outside France (percentage of the stay, amount per property per night), with a maximum number of taxed nights if the city requires it.

For direct bookings made on the BHGuest guest app, the tourist tax is added to the guest's payment. In reporting, the tourist tax export lists each booking with the property, its registration number, the platform, dates, nights, guests, accommodation price and tax amount. When the platform sends the tax amount, that amount is used; otherwise, it's calculated from the property's settings. You prepare your declaration to the municipality without re-entering anything.

You still enter the rates yourself, according to each municipality's decision.