Tourist tax in Paris

Taxe de sjour, or tourist tax, was introduced in France by the law of 24 September 1919.

2015: transition in Paris from a flat rate to a tourist tax charged per guest per night
Local authorities can decide whether to collect tourist tax at a flat rate from the accommodation provider or
to charge each visitor per night. The year 2015 will be a transitional year for Paris which will move
progressively from flat-rate tourist tax to new rates per guest per night, with 3 different periods:
- From 1 January to 1 March 2015: charged to the accommodation provider at the old rates
- From 1 March to 1 July 2015: charged to the accommodation provider at the new rates for hotels,
apartment hotels, marinas, campsites and other related accommodation; charged to customers at the
new rates for furnished accommodation (or seasonal rentals), B&Bs, and other related
accommodation, privately-owned or professional (booking agencies/online bookings, or
intermediaries).
- From 1 July to 31 December 2015: charged to customers for all categories of accommodation, on the
basis of the new rates.

To find out more:

> Details of the two types of tax

Tourist tax rates in Paris

As of 1 March 2015, the different categories of accommodation and their upper limits are as follows (to which
a departmentale administrative district tax of 10% is added):

Categories of accommodation Prices Additional Prices per

departmentale person per
tax night
Tourist hotels with the Palace distinction and all other establishments with 4,00 10% 4,40
equivalent tourism classification characteristics
5* tourist hotels, apartment hotels, furnished accommodation and all other 3,00 10% 3,30
establishments with equivalent tourism classification characteristics
4* tourist hotels, apartment hotels, furnished accommodation and all other 2,25 10% 2,48
establishments with equivalent tourism classification characteristics
3* tourist hotels, apartment hotels, furnished accommodation and all other 1,50 10% 1,65
establishments with equivalent tourism classification characteristics
2* tourist hotels, apartment hotels, furnished accommodation, 4 and 5* 0,90 10% 0,99
holiday resorts and all other establishments with equivalent tourism
classification characteristics
1* tourist hotels, apartment hotels, furnished accommodation, 1, 2 and 3* 0,75 10% 0,83
holiday resorts, B&Bs, caravan and campervan parking per 24 hour period
and all other establishments with equivalent tourism classification
characteristics
Tourist hotels, apartment hotels, furnished accommodation, holiday resorts 0,75 10% 0,83
awaiting rating or unrated
3, 4 and 5* campsites, caravan parks and any similar accommodation 0,55 10% 0,60
1 and 2* campsites, caravan parks and any similar accommodation, marinas 0,20 10% 0,22

March 2015 PRO.PARISINFO.com

On 1 March 2015, the tax allowance calculated according to the number of nights establishments were open
was replaced by a municipal tax allowance of 10% at the flat rate.

The 4 cases where customers are exempt from paying

The customers must pay the tax, which is added to their bill. The amount of tourist tax charged must be
displayed by the landlord, hotel or accommodation owner and must appear on the bill given to the customer.
This figure is also available at the relevant local council.
The list of obligatory exemptions has been reviewed and limited to the 4 following cases:
- All minors are exempted from tourist tax;
- Those with a temporary contract to work in the area;
- Those in emergency housing or temporary rehousing;
- Those living in premises with rent below an amount determined by the local council.

Professionals: how to pay the tax

Discussions are currently in progress between hotel trade unions and the relevant departments of the Paris
City Council about the exact implementation of payment of the new tax and the method of collection, to be
decided between now and 1 July 2015.

To find out more:

Parisian landlords, hoteliers and other accommodation providers, when and where should you file your
declaration? How do you pay the tax?
> Tourist tax in Paris

Contact the Paris City Council at:

Mairie de Paris Direction des Finances
17, boulevard Morland
75181 Paris Cedex 04
Tl. : +33 (0)1 42 76 37 77
Email: df-taxe-de-sejour@paris.fr

March 2015 PRO.PARISINFO.com