The tourist tax for seasonal rentals is now required by the public authorities. But who pays or collects it? The host? Airbnb? The tenant?
Recently introduced by the public authorities, the taxe de séjour is a tax charge that a state or municipality can levy on room rentals. It does not apply to entire dwellings (apartments or studios). Depending on the locality, this tax is also known as a « taxe d’hébergement », « taxe hôtelière », « taxe de vente », « taxe locale » or « taxe touristique ».
The amount of this tax is not fixed, since it depends on the region, department or town. So it’s important to contact your local tax office to find out how much you’ll need to pay in tourist tax.
Tourist tax: how is it calculated?
Although it’s not up to you to set the amount of the tourist tax, you do need to know how it’s calculated. In practical terms, this umpteenth tax applies to charges relating to the operation or upkeep of the rented accommodation. This could be the cost of cleaning or the cost of each additional traveller in the accommodation. Some localities calculate this tax per person per night.
In addition, depending on the locality, accommodation may not be subject to tourist tax beyond a certain number of nights.
Tourist tax: do I have to pay it or collect it?
It is the guest’s responsibility to collect or pay the tourist tax. When you put it like that, many guests are probably ready to click the « close » button on this tab of their browser. But before you do, read this explanation.
Under the new Airbnb bylaws introduced on July 1, 2018, the host can either pay or collect the tourist tax (and pass it on to Airbnb, which takes care of payment to the tax authorities). In practice, the tax is not paid by the host with money from his own pocket; he merely acts as an intermediary between the commune where the accommodation he rents is located and the seasonal tenant. However, this role only falls to the host if he or she requests it from Airbnb, since for several months now the platform itself has been responsible for collecting and transferring the tourist tax in 23,000 French communes to the appropriate party (the tax authorities, on behalf of the declarant or host).
If, on the other hand, the host has decided to collect the tourist tax himself, he must inform his seasonal tenant of this fact, indicating the amount of the tax. It is also possible to ask seasonal guests to pay the tourist tax themselves. This can be done as soon as they arrive at the property, via the resolution center on the Airbnb website or application.
Tourist tax: how do you know who pays the money to the taxman? (The host or Airbnb?)
As mentioned above, the host can collect the tourist tax from the tenant and pay it to the tax authorities, or to Airbnb, which then transfers it to the tax authorities on behalf of the host. Airbnb can also collect the tax itself and pay it to the tax authorities. How do you know whether the host or Airbnb does it in your area?
It’s quite simple really, as all you have to do is go to the platform’s interface and select your rental ad. Then open the ad management panel and click on the « local legislation » menu. If there’s a section on tourist tax, this means that Airbnb can collect the tax and remit it to the tax authorities on behalf of the host.
Otherwise, to avoid any surprises, it’s important to collect the tourist tax yourself and pass it on to the appropriate party.
Tourist tax: where and how to pay it to the tax authorities?
Throughout this article, we’re talking about paying the taxe de séjour to the tax authorities. But you still need to know how to remit it. It’s all done on your local authority’s dedicated website. Type « Taxe de séjour » + the name of your locality into your search engine. Depending on your locality, everything is done to guide you.
Tourist tax: don’t be surprised
With the tax arsenal descending on property rental platforms between individuals (Airbnb leading the way), we shouldn’t be surprised to see rental rates rise drastically from the beginning of next year.
Are we heading for a decline in revenues generated by renters on the platform? Or are we heading for a revival in the hotel sector, where renting a room or suite is now much less of a headache and much less expensive?