Tourist tax for hotels in 2024: all the answers to your questions

What is the tourist tax schedule for hoteliers in 2024?

Each year, the tourist tax schedule is revised according to the consumer price index (IPC), calculated by INSEE. For 2024, it was revalued based on the 2022 CPI growth rate, estimated at + 6%.

👉 Here are the floor and ceiling rates for the 2024 tourist tax (per night and per person):

• Palaces: between €0.70 and €4.60;
• 5-star tourist hotels: between €0.70 and €3.30;
• 4-star tourist hotels: between €0.70 and €2.50;
• 3-star tourist hotels: between €0.50 and €1.60;
• 2-star tourist hotels: between €0.30 and €1.00;
• 1-star tourist hotels: between €0.20 and €0.80;
• Hotels awaiting classification or without classification: between 1% and 5% of the cost of the night within the limit of the highest rate adopted by the community

➡️ Consult the document online: Tourist tax barometer applicable in 2024

What changes compared to 2023 : the ceiling rates for categories 2, 3, 4, 4, 5 stars and palaces. But be careful, this does not mean that you are concerned by a price change, because it is the competent legislative body of the municipality or the EPCI (Public Establishment for Intercommunal Cooperation) that sets the amounts. Its only obligation: respect the price range included in the national barometer. From one year to the next, he can therefore completely decide to increase or even maintain the applicable rates!

➡️ Know the tourist tax rate by municipality

How to calculate the 2024 tourist tax for a hotel?

It all depends on the taxation regime chosen by your local authority. Either it is the “real” collection system, or “at a fixed price”.

First, let's go back to the difference between the real tourist tax and the fixed price.

• Actual tax is levied directly from the hosts — except those who live in the municipality in which the hotel* is collected. For the customers of your hotel establishment, the amount is therefore added to the cost of the service.
• As for the flat rate tax, it is due by the tourist accommodation provider who, contrary to the real taxation regime, includes it in the price of the service.

Let's now summarize the various calculation methods.

* As a reminder, since 2015, article L. 2333-31 of the CGCT provides that the following are exempt from tourist tax: minors, holders of a seasonal employment contract employed in the municipality, persons benefiting from emergency accommodation or temporary relocation, persons who occupy premises whose rent is less than an amount determined by the municipal council.

Why did the tourist tax increase by 200% in Île-de-France in 2024?

The 2024 barometer detailed in the lines below does not refer to this new provision, which is the responsibility of hoteliers in the Paris region in 2024. Why?

It is a component of the tourist tax, called the additional tax. Since 1927, French departments have been able to establish it up to 10%. Except in the Île-de-France region, whose ceiling has been raised to 15% since 2019. The reason for this gap: to contribute to the financing of the Grand Paris Express. And, in 2024, against the background of the Paris Olympic Games, the ceiling was revised again, leading to a significant increase in rates. Even if unions like UMIH have stepped up to the plate 😠 (cf. Press release dated December 19, 2023), the new system has come into force.

👉 Here are the tourist tax rates in Paris in 2024 (per night and per person):

• Palaces: €14.95;

• 5-star tourist hotels: €10.73;
• 4-star tourist hotels: €8.13;
• 3-star tourist hotels: €5.20;
• 2-star tourist hotels: €3.25
• 1-star tourist hotels: €2.60
• Hotels waiting to be classified or not classified: 5% of the cost of the night within the limit of the ceiling fixed at €14.95.

What is the tourist tax collected in 2024 used for?

The objective of the tourist tax is to share the costs associated with tourism fairly, so as not to impose these charges exclusively on residents. The funds generated are entirely dedicated to the promotion of tourism for the destination that receives the revenue, in accordance with Article L. 2333-27 of the General Code of Local Authorities (CGCT).

💡 Our advice: even if the tourist tax has been applicable in France for more than a century, it is not yet known and understood by all travelers, especially international customers. It is therefore useful to continue to raise awareness among your customers. Instead of putting up a poster in the rooms or in the reception hall, why not broadcast this message via a Guestapp ? Discover the one from GetWelcom by taking Appointment for a demo.