Tourist tax: what are the rates?
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister), Ministry of Economy
The municipality or theEPCI: titleContent may decide to apply a tourist tax (real tourist tax or flat-rate tourist tax). The decision must be made before 1er July to apply from 1 er January of the following year. The decision also determines the criteria of the tax, such as the collection period (tourist season) or the amount applicable depending on the nature and classification of the accommodation.
A commune or a EPCI: titleContent may decide to apply:
- Let's say one real tourist tax, which is collected per person hosted,
- Let's say one flat-rate tourist tax, which is levied 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 limits of a minimum and a maximum tariff updated each year (tariff schedule). - Whether or not a abatement on the number of accommodation units. The abatement rate must be between 10% and 80%.
Tariff schedule applicable in 2023
City tax rates are adopted by the city council or the legislative body of an EPCI, taking into account a scale that is increased each year:
Type of accommodation and classification | Minimum price | Maximum price | |
|---|---|---|---|
Palace | €0.70 | €4.30 | |
| Rated 5 stars | €0.70 | €3.10 |
Rated 4 stars | €0.70 | €2.40 | |
Rated 3 stars | €0.50 | €1.50 | |
Rated 2 stars | €0.30 | €0.90 | |
Rated 1 star | €0.20 | €0.80 | |
Holiday village | Rated 4 or 5 stars | €0.30 | €0.90 |
Rated 1 or 2 or 3 stars | €0.20 | €0.80 | |
Bed & Breakfast | €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 | |
Calculation of the real tourist tax
To calculate the real tourist tax 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 maximum:
2 x 2 x €0.90 = €3.60
Calculation of the tourist tax for the package
To calculate the flat-rate tourist tax due, there is a need to multiply
- Rate applicable to the accommodation category per accommodation unit
- Number of nights included both in the period of opening of the accommodation and in the period of collection of the tax
- Accommodation capacity
Example :
A tourist hotel has the following characteristics:
- Rated 2 stars. The rate applied per unit of capacity is €0.90.
- Maximum capacity of 50 beds. It benefits from a discount of 30%.
- Open 183 nights during the period of collection of the tourist tax.
The calculation is as follows:
- Capacity after abatement: 50 - 30% = (50 - (50 x 30)/100) = 50 - 15 = 35
- Flat-rate tourist tax per year: €0.90 x 35 x 183 = €5,764.50 per year.
Calculation of the tourist tax for accommodation awaiting classification
When the accommodation is waiting to be ranked or not ranked (except outdoor accommodation), a rate must be applied.
In 2023, the adopted rate is between 1% and 5%.
It shall apply per person per overnight stay 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 find out the amount of the tourist tax charged in a municipality, you can use this online service:
Tourist tax on the real and the package
Tourist tax on the real and the package
Decision to apply an inter-municipal residence tax
Decision to apply an inter-municipal residence tax
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