Tourist tax: what are the rates?
Verified 01 January 2026 - Company Public Service / Directorate of Legal and Administrative Information (Prime Minister), Ministry of Economy
The municipality or theEPCI: titleContent may decide to apply a tourist tax (tourist tax in real or tourist tax in the package). The decision must be made before the 1ster july to apply from 1 er January of the following year. The decision also determines the criteria for the tax, such as the collection period (tourist season) or the amount applicable depending on the nature and classification of the accommodation.
A municipality or a EPCI: titleContent may decide to apply:
- Either one tourist tax in real, which is levied per person accommodated,
- Either one tourist tax in the package, which is charged per tourist accommodation.
The municipality or EPCI shall define the characteristics of the tax, including the following:
- Period during which the tourist tax applies
- Amount of tourist tax, by type of accommodation.
This amount must be decided before the beginning of the period during which the tax applies. It must be fixed within the limit of a minimum tariff and a maximum tariff updated each year (tariff grid). - Application or not of a abatement on the number of accommodation capacity units. The abatement rate shall be between 10% and 80%.
Tariff schedule applicable in 2026
The rates of the tourist tax are adopted by the municipal council or the deliberative body of an EPCI taking into account a scale revalued each year:
Type of accommodation and ranking | Minimum rate | Maximum rate | |
|---|---|---|---|
Palace | €0.70 | €4.90 | |
| Ranked 5 stars | €0.70 | €3.60 |
Rated 4 stars | €0.70 | €2.60 | |
Rated 3 stars | €0.50 | €1.70 | |
Rated 2 stars | €0.30 | €1.00 | |
Rated 1 star | €0.20 | €0.80 | |
Holiday village | Rated 4 or 5 stars | €0.30 | €1.00 |
Rated 1 or 2 or 3 stars | €0.20 | €0.80 | |
Bed and Breakfast | €0.20 | €0.80 | |
Collective hostel (type stage cottage) | €0.20 | €0.80 | |
| Rated 3 or 4 or 5 stars | €0.20 | €0.60 |
Rated 1 or 2 stars | €0.20 | €0.20 | |
Marina | €0.20 | €0.20 | |
Please note
For all accommodations awaiting filing or without ranking with the exception of the categories of accommodation mentioned in the table, the price list applicable per person per night is between 1% and 5% the cost per person of the overnight stay up to the highest rate adopted by the community. See the example below.
Calculation of the tourist tax in real terms
To calculate the amounts of the tourist tax in real due, the rate applicable to each category of accommodation must be multiplied by the number of overnight stays and then by the number of taxable persons.
Example :
The tax collected for the stay of 2 adults for 2 nights in a 2-star hotel is at most:
2 x 2 x €1.00 = €4.00
Calculation of the tourist tax at the flat rate
To calculate the amounts of the tourist tax in the package due, it is necessary to multiply
- Rate applicable to the category of accommodation per unit of capacity
- Number of overnight stays included in both the opening period of the accommodation and the tax collection period
- Capacity of accommodation
Example :
A tourist hotel has the following characteristics:
- Rated 2 stars. The rate applied per unit of capacity is €1.00.
- Maximum capacity of 50 beds. It benefits from a reduction of 30%.
- Open 183 nights during the period of collection of the tourist tax.
The calculation shall be carried out as follows:
- Capacity after abatement: 50 - 30% = (50 - (50 x 30)/100) = 50 - 15 = 35
- Flat-rate tourist tax per year: €1.00 x 35 x 183 = €6,405.00 per year.
Calculation of the tourist tax of an accommodation awaiting classification or without classification
When the accommodation is pending classification or without classification (except for outdoor accommodation), a rate must be applied.
In 2026, the adopted rate is between 1% and 5%.
It applies per person per night up to the highest rate adopted by the community. The cost of the overnight stay corresponds to the price of the accommodation service excluding taxes.
To know the amount of the tourist tax charged in a municipality, you can use this online service:
Tourist tax to the real and to the package
Tourist tax to the real and to the package
Decision to apply an inter-municipal tourist tax
Decision to apply an inter-municipal tourist tax
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Ministry of Economy
Directorate-General for Enterprise (DGE)