Tourist tax for hotels in 2025: all the answers to your questions

The tourist tax is a local contribution collected from visitors staying in tourist accommodation for a fee. It makes it possible to finance the development and promotion of tourism in the territory. In 2025, certain developments — especially in Île-de-France — require the attention of hoteliers.

Here are the key things to remember.

What is tourist tax?

Tourist tax is a local tax, established by municipalities or intermunicipalities, paid by travelers staying in tourist accommodation (hotel, residence, furnished, etc.). It is collected by the host, who pays it back to the community. The revenue finances actions related to hospitality and tourist attractiveness.

What are the rates applicable in 2025?

Rates vary according to:

• the category of accommodation,
• the municipality in which you are based,
• and sometimes, the season.

Each year, a national scale regulates the amounts, which local authorities freely set within this limit.

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Source: Public service

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To find out the exact tourist tax rates applicable to your establishment, consult the official website of your town hall or tourist office.

What are the specificities for unclassified accommodations?

For accommodations not classified or waiting to be classified, the rate is proportional to the price excluding VAT of the night:
5% of the excluding tax cost per person, within the limit of a ceiling equivalent to the highest rate locally (e.g. €15.60 in Paris).

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What are the planned changes in Île-de-France?

Since the January 1, 2024, a 200% regional surcharge is added to the tourist tax in Île-de-France.
It applies automatically to all accommodations subject to tourist tax, and finances transport infrastructures (in particular with a view to the 2024 Olympics and beyond).

👉 Example:
A 4-star hotel in Paris applies a tax of €3.25 → the surcharge is €6.50 → total: €9.75 per night and per person.

Who is exempt from tourist tax?

Some people are exempt from paying tourist tax:

• Les minors (under 18),
• Les seasonal workers employees in the municipality,
• Persons accommodated free of charge as part of schemes foremergency or temporary relocation,
• Persons occupying a home whose The rent is very moderate (ceiling defined locally).

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How do I declare and remit tourist tax?

Accommodation providers are responsible for collecting tourist tax from their customers and must remit it to 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 is essential to contact your town hall or the competent public establishment for intermunicipal cooperation (EPCI) to find out the procedures specific to each territory.‍

Source: City of Paris​

What are the penalties in case of non-payment?

Non-payment or delay in the payment of the tourist tax may result in sanctions for the accommodation provider, in particular late payment interest and, in the event of non-regularization, an automatic taxation procedure after formal notice. It is therefore crucial to comply with reporting and payment obligations to avoid any penalty.

Conclusion

In 2025, the tourist tax remains an important lever to support local tourism. Between price changes, Surtax in Île-de-France and strengthened responsibilities of hosting providers, it is crucial to stay informed and compliant. We recommend that you regularly consult the deliberations of your municipality and update your management tools to incorporate the right rates.