France’s taxe de séjour is a local tourist tax on overnight stays, collected by accommodation providers under locally defined rules.

France’s taxe de séjour (tourist tax) remains a key fiscal requirement for accommodation providers, impacting hotels, holiday rentals and other short-stay businesses.

The local tourist tax must be collected from guests and remitted to municipal authorities under rules set by the commune or inter-municipal authority.

In Paris and parts of Île-de-France, a regional surcharge adding up to 200 % of the base taxe de séjour has been introduced to fund regional transport and services. (Hotel Management Network)