The taxe de séjour is a local contribution collected from visitors staying in tourist accommodation for a fee. It is used to finance the development and promotion of local tourism. In 2025, certain changes - particularly in the Île-de-France region - will require the attention of hoteliers.
Here's what you need to remember.
What is the tourist tax?
The taxe de séjour (tourist tax) is a local tax levied by local authorities and paid by travelers staying in tourist accommodation (hotels, residences, furnished accommodation, etc.). It is collected by the accommodation provider, who passes it on to the local authority. Revenues are used to finance actions linked to welcoming and attracting tourists.
What rates will apply in 2025?
Rates vary according to :
- accommodation category,
- the commune in which it is located,
- and sometimes, the season.
Each year, a national scale sets the amounts, which local authorities are free to set within this limit.
Source : Service Public
To find out the exact tourist tax rates applicable to your establishment, consult the official website of your local council or tourist office.
What are the special features of unclassified accommodation?
For unclassified accommodation or accommodation awaiting classification, the rate is proportional to the price of the night before tax:
5%of the cost per person before tax, up to a maximum equivalent to the highest local rate (e.g. €15.60 in Paris).
What developments are planned for the Paris Region?
Since January 1, 2024, a regional surcharge of 200% has been added to the tourist tax in Île-de-France.
It applies automatically to all accommodations subject to the tourist tax, and finances transport infrastructure (particularly in preparation for the 2024 Olympics and beyond).
👉 Example:
A 4-star hotel in Paris charges a tax of €3.25 → the surcharge is €6.50 → total: €9.75 per night per person.
Who is exempt from tourist tax?
Certain people are exempt from paying the tourist tax:
- Minors (under 18),
- Seasonal workers employed in the commune,
- People staying free of charge underemergency or temporary rehousing schemes,
- People living in very low-rent housing (with a locally-defined ceiling).
How to declare and pay the taxe de séjour?
Accommodation providers are responsible for collecting the tourist tax from their customers, and must pay it to the local authorities in accordance with the procedures defined by them.
In Paris, for example, declarations and payments are made online via a dedicated platform. It's essential to contact your local town hall or the relevant EPCI to find out about the procedures specific to each territory.
Source : City of Paris
What are the penalties for non-payment?
Non-payment or late payment of the taxe de séjour can result in penalties for the accommodation provider, including interest for late payment and, in the event of non-regularization, a procedure for automatic taxation after formal notice. It is therefore crucial to comply with your tax declaration and payment obligations to avoid any penalties.
Conclusion
In 2025, the taxe de séjour remains an important lever for supporting local tourism. We recommend that you regularly consult your local council's deliberations and update your management tools to incorporate the correct rates.
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