How is the tourist tax applied?

The tourist tax applies to all types of accommodation . According to Article L.2333-26 of the General Code for Local Authorities , this includes: tourist hotels, tourist residences, furnished tourist accommodation, guesthouses, holiday villages, campsites and caravan sites, as well as any other outdoor accommodation sites, marinas and other forms of accommodation. In accordance with Article R.2333-46 of the CGCT , tourist tax rates must be displayed at the premises of accommodation providers or other intermediaries responsible for collecting the tourist tax, and must be kept at the town hall for anyone wishing to consult them. The amount must also be shown on the invoice issued to the customer, separately from the accommodation provider’s services. Accommodation providers must collect the tourist tax from persons who are not resident in the municipality and who do not own a second home there. Tenants may not pay the tax directly to the revenue office. The seasonal rental contract for a furnished tourist accommodation essentially follows the same rules as those applicable to long-term furnished rentals. However, there are a few specific features, particularly regarding the duration of the seasonal rental contract, which may not exceed 12 consecutive weeks for the same tenant. Beyond this limit, the landlord must have the tenant sign a standard tenancy agreement. For more information on standard tenancy agreements, visit mon-service-public.fr under the ‘renting a furnished property’ section. All accommodation providers must keep a register detailing the number of people who have stayed at the premises, the number of days spent there, the amount of tax collected, and the grounds for exemption or reduction of this tax, in the order in which payments were received. ( Art. R 2333-50 CGCT ).

How is the price set?

For classified accommodation, the rate is set for each type and category of accommodation, per person and per night’s stay. For unclassified accommodation or accommodation awaiting classification, the rate is a percentage. This applies to the overnight stay or rent excluding VAT. Download the applicable rates These rates include additional taxes: 10% paid to the General Council and 34% paid to the Regional Council.

The following are exempt: minors (under 18), holders of a seasonal employment contract working in the municipality, people receiving emergency accommodation or temporary rehousing, and people occupying premises for which the rent is less than the amount set by the community council, i.e. €1 per day.

The tax year runs for 12 months. The deadlines for submitting payment returns are set quarterly on the following dates: 15 April for tax collected during the first quarter of the year. 15 July for tax collected during the second quarter of the year. 15 October for tax collected during the third quarter of the year. 15 January for tax collected during the fourth quarter of the year. With a view to modernising the declaration and payment of tourist tax, the Inter-municipal Tourist Office has introduced online declaration and payment software. This means that, once they have signed up for the service, accommodation providers will be able to declare their tax online using the login details provided to them when they opened their account. This tool will enable the tracking of operations related to the tourist tax; an information email is sent to each accommodation provider before the declaration and payment deadline. Once the declarations have been validated, accommodation providers will be able to pay online securely by credit card, by bank transfer to the Tourist Tax Authority’s account, or via SEPA direct debit or PAYFIP.

I use a property manager – do I still have to file my tax return?

Accommodation providers who use a holiday rental agency holding a G licence are not required to submit any declarations; this responsibility falls to the manager.

What are the penalties for non-compliance with the rules on the collection and payment of tourist tax?

The local authority and its authorised agents may carry out checks on the situation and, for this purpose, request the provision of accounting documents from landlords, hoteliers, property owners and estate agents. Article L23333-34-1 of the CGCT: Failure to submit a declaration within the deadline: a fine of between €750 and €12,500; Inaccuracy or omission in the declaration: a fine of €150 to €12,500; Failure to collect tax from a liable party: a fine of between €750 and €2,500; Failure to pay the amount due within the prescribed conditions and time limits: a fine of between €750 and €2,500.

Refund the tourist tax

Revenue from the tourist tax is used to fund expenditure aimed at promoting the region’s appeal and boosting tourist numbers.

The tourist tax is governed by ArticleL 2333-26 of the General Code for Local Authorities. It is paid by the traveller, collected by the accommodation provider, and then paid to Sète agglopole méditerranée, which passes it on to the Tourist Office (Archipel de Thau and Marseillan).

These revenues help to fulfil the destination’s municipalities’ roles in welcoming visitors, promoting the area and developing tourism.

The tourist tax also enablesthe publication of guides to be optimisedand the promotion of holiday rentals to be developed via the Tourist Office’s websites, which attract a high volume of visitors.

For furnished accommodation

In order to declare tourist tax, owners of furnished accommodation must first apply for a property registration number and then register their furnished rental.

You will find below a full list of the steps to be taken.

Generate your registration number

In towns and cities where this has been decided by a resolution of the relevant municipal or inter-municipal council, all holiday rentals – whether of a primary or secondary residence – must have a registration number that must be included in every rental advertisement.

Rental platforms (Airbnb, Abritel, etc.) are obliged to remove any listing that does not contain a registration number.

Applies only to furnished properties in the municipalities ofSète, Frontignan, Balaruc-les-Bains and Marseillan.

To generate your registration number and register your rental property, create an account.

Create my account

Instructions for use

Useful documents

Applicable rates

Sète Agglopole Méditerranée Resolution – Applicable rates

Balaruc-les-Bains Town Council Resolution: “Prior declaration subject to registration and numbering of furnished accommodation”

Frontignan Town Council Resolution: “Prior declaration subject to registration and numbering of furnished accommodation”

Sète City Council Resolution: “Prior declaration subject to registration and numbering of furnished accommodation”

CERFA Bed and Breakfast 13566*03.

CERFA Form 14004*04 for tourist accommodation: This CERFA form does not apply to the towns of Sète, Frontignan, Balaruc-les-Bains and Marseillan (which are subject to a registration number).

Individual police registration form for foreign tourists.

Everything you need to know about the tourist tax

How is the tourist tax applied?
The tourist tax applies to all types of accommodation. According to ArticleL.2333-26 of the General Code for Local Authorities, this includes: tourist hotels, tourist residences, furnished tourist accommodation, guesthouses, holiday villages, campsites and caravan sites, as well as any other outdoor accommodation sites, marinas and other forms of accommodation.
In accordance with Article R.2333-46 of the CGCT,tourist tax rates must be displayed at the premises of accommodation providersor other intermediaries responsible for collecting the tourist tax, and must be kept at the town hall for anyone wishing to consult them.
The amount must also be shown on the invoice issued to the customer, separately from the accommodation provider’s services.
Accommodation providers must collect the tourist tax from persons who are not resident in the municipality and who do not own a second home there. Tenants may not pay the tax directly to the revenue office.
The seasonal rental contract for a furnished tourist accommodation essentially follows the same rules as those applicable to long-term furnished rentals. However, there are a few specific features, particularly regarding the duration of the seasonal rental contract, which may not exceed 12 consecutive weeks for the same tenant. Beyond this limit, the landlord must have the tenant sign a standard tenancy agreement.
For more information on standard tenancy agreements, visit mon-service-public.fr under the ‘renting a furnished property’ section.
All accommodation providers must keep a register detailing the number of people who have stayed at the premises, the number of days spent there, the amount of tax collected, and the grounds for exemption or reduction of this tax, in the order in which payments were received. (Art. R 2333-50 CGCT).
How is the price set?
For classified accommodation, the rate is set for each type and category of accommodation, per person and per night’s stay.
For unclassified accommodation or accommodation awaiting classification, the rate is a percentage. This applies to the overnight stay or rent excluding VAT.
Download the applicable rates
These rates include additional taxes: 10% paid to the General Council and 34% paid to the Regional Council.
Who is exempt?
How is it collected?
The tax year runs for 12 months. The deadlines for submitting payment returns are set quarterly on the following dates:
- 15 April for tax collected during the first quarter of the year.
- 15 July for tax collected during the second quarter of the year.
- 15 October for tax collected during the third quarter of the year.
- 15 January for tax collected during the fourth quarter of the year.
With a view to modernising the declaration and payment of tourist tax, the Inter-municipal Tourist Office has introduced online declaration and payment software.
This means that, once they have signed up for the service, accommodation providers will be able to declare their tax online using the login details provided to them when they opened their account.
This tool will enable the tracking of operations related to the tourist tax; an information email is sent to each accommodation provider before the declaration and payment deadline.
Once the declarations have been validated, accommodation providers will be able to pay online securely by credit card, by bank transfer to the Tourist Tax Authority’s account, or via SEPA direct debit or PAYFIP.
I use a property manager – do I still have to file my tax return?
What are the penalties for non-compliance with the rules on the collection and payment of tourist tax?
The local authority and its authorised agents may carry out checks on the situation and, for this purpose, request the provision of accounting documents from landlords, hoteliers, property owners and estate agents.
Article L23333-34-1 of the CGCT:
- Failure to submit a declaration within the deadline: a fine of between €750 and €12,500;
- Inaccuracy or omission in the declaration: a fine of €150 to €12,500;
- Failure to collect tax from a liable party: a fine of between €750 and €2,500;
- Failure to pay the amount due within the prescribed conditions and time limits: a fine of between €750 and €2,500.

Contact the tourist tax office

Back to