Tourist tax
The per-night tourist tax is charged per non-exempt person and per night, at the rate voted by the municipality. Where they apply, a departmental surcharge of 10% and, in the Île-de-France region, an additional levy of 200% are added on top.
2026 rules — verified on September 14, 2026Free, no account
This content is part of the path: Renting out a furnished holiday let· Step 5 of 10· Next step: Getting furnished tourist accommodation classified (cerfa 11819) — stars, thresholds and tourist tax
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Sources and assumptions
- entreprendre.service-public.gouv.fr — F743 — tax year 2026, verified on September 14, 2026
Excerpt from the source : « Par ailleurs, le conseil départemental peut instituer sur délibération une taxe additionnelle de 10 % à la taxe de séjour perçue dans le département. »
- entreprendre.service-public.gouv.fr — F743 — tax year 2026, verified on September 14, 2026
Excerpt from the source : « En Île-de-France, une taxe additionnelle de 200 % s'ajoute au tarif de la taxe de séjour. »
Calculation assumptions
- The rate per person and per night is NOT a national figure: it is set by resolution of the municipal council or the inter-municipal body, between a floor and a ceiling specific to each category and rating of accommodation. It is entered here, and can be read on the official rate lookup by municipality or on the notice displayed at the town hall.
- The calculation covers the PER-NIGHT tax, owed by the guest and collected by the host. The FLAT-RATE tax, based on capacity with an allowance of 10% to 80% depending on how long the property is open, follows other rules and is not calculated here.
- The number of taxable people is an input: deduct exempt people beforehand — minors, holders of a seasonal employment contract working in the municipality, and people in emergency or temporary accommodation. The simulator checks none of these statuses.
- When both additional levies apply, this calculation bases each of them on the municipal tax. The official page does not say whether the departmental surcharge also applies to the Île-de-France levy: compounding the two would give a higher amount. The reading kept here is the least committal, and other local surcharges may exist — the rate lookup by municipality is authoritative.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.