New arrangements for tourist tax
Publié le 18 April 2025 par su_laetis
Since 1 January 2019, the rate of tourist tax for unclassified accommodation or accommodation awaiting classification (excluding outdoor accommodation and bed and breakfast) has been variable and calculated on the basis of a percentage.
Which types of accommodation are concerned?
- unclassified tourist hotels
- unclassified* furnished tourist accommodation
- unclassified tourist residences
- unclassified holiday villages
Please note: since 2019, there is no longer any equivalence between labels and classifications. The Clévacances and Gîtes de France labels are not considered to be classifications. We advise you to contact your label to find out whether you have been classified at the same time as your accommodation has been awarded the label.
What is the calculation for unclassified accommodation or accommodation in the process of being classified?
It is 5% of the price (excluding tax) of the night (overnight stay) per occupant (with a maximum of €2.40 for Brive Conurbation).
How do you calculate the amount of tourist tax?
- Example 1: a family consisting of 2 adults and 2 children aged 16 and 19 staying for 7 nights in an unclassified furnished property for a price of €756 excluding VAT will have to pay :
Rental price per night: 756/7 nights = €108 per night
Price per night: €108 / 4 occupants = €27 per night
Rate of tourist tax per night: 27 x 5% = €1.35 tourist tax
Tourist tax to be charged: €1.35 x 7 nights x 3 occupants = €28.35
- Example 2: a family consisting of 2 adults and 2 children aged 14 and 12 staying for 1 night in a non-classified hotel for €220 excluding VAT will have to pay :
Price per night: €220 / 4 occupants = €55 per night
Rate of tax per night: €55 x 5% = €2.75 tourist tax.
As a reminder, the inter-communal tourist tax is capped at €2.40.
Tourist tax to be invoiced: 2.40€ x 2 taxable persons = 4.80€.
Who pays tourist tax?
There are no changes. In accordance with article L2333-29 of the CGCT, "tourist tax is levied on taxable persons who are not domiciled in the Brive conurbation and who do not have a residence there for which they are liable to pay council tax".
The taxpayer pays the tourist tax to the accommodation provider, who pays all the tax collected to the local authority on the taxpayer's behalf.
The exemptions provided for in article L2333-31 of the CGCT (French General Code of Local Government), subject to presentation of documentary evidence, are as follows
- minors
- holders of a seasonal employment contract employed in the Brive Conurbation
- people benefiting from emergency accommodation or temporary rehousing.
Digital operators:
From 1 January 2019, intermediary payment platforms are obliged to collect tourist tax and pay the proceeds to the local authority. In the case of Airbnb, collection began on 1 July 2018.
Would you like to classify your accommodation?
You can apply for your accommodation to be classified with Brive Tourisme, which has been approved to classify furnished accommodation since 2014.
As well as having a fixed rate for tourist tax, by being classified you will benefit from a tax allowance of 71%. This could be interesting, as from 1 January 2019, digital booking platforms (Airbnb, Homeway, etc.) will also be obliged to automatically declare the income earned by their users to the tax authorities.
Please do not hesitate to contact your Tourist Tax Office for further information: 05 55 19 31 00 30 or by e-mail agglobrive@taxesejour.fr.
Our contact
For more information, please contact your Tourist Tax Office on 05 55 19 31 00 30 or by e-mail agglobrive@taxesejour.fr.
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