VAT rates in the accommodation and hotel sector
Verified 01 January 2024 - Legal and Administrative Information Directorate (Prime Minister)
Different VAT rates may apply in the accommodation and hotel sector. We present them in this sheet.
Metropolitan France
The residential tenancy is generally exempt from VAT. In other words, VAT does not apply.
The subleasing is also exempt from VAT.
However, in the case of the supply of ancillary services when renting a house (housekeeping, catering, etc.), these are subject to VAT.
Where the accommodation services are provided in the hotel sector, they are subject to VAT at 10% if the following conditions are met:
- They are offered for 30 nights maximum.
- They include the provision of a room and at least 3 of the following services:
- Provision of breakfast
- Supply of household linen
- Regular cleaning of premises
- Customer reception (even non-personalized)
The rental of furnished residential dwellings shall also be subject to VAT where it is accompanied byat least 3 of the following benefits :
- Provision of breakfast
- Supply of household linen
- Regular cleaning of premises
- Customer reception (even non-personalized)
Corsica
The residential tenancy is generally exempt from VAT. In other words, VAT does not apply. The subleasing is also exempt from VAT.
However, in the case of the supply of ancillary services when renting a house (housekeeping, catering, etc.), these are subject to VAT.
Where the accommodation services are provided in the hotel sector, they are subject to VAT at 2.1% if the following conditions are met:
- They are offered for 30 nights maximum.
- They include the provision of a room and at least 3 of the following services:
- Provision of breakfast
- Supply of household linen
- Regular cleaning of premises
- Customer reception (even non-personalized)
The rental of furnished residential dwellings shall also be subject to VAT where it is accompanied byat least 3 of the following benefits :
- Provision of breakfast
- Supply of household linen
- Regular cleaning of premises
- Customer reception (even non-personalized)
Martinique, Guadeloupe, Reunion
The residential tenancy is generally exempt from VAT. In other words, VAT does not apply. The subleasingWe are also exempt from VAT.
However, in the case of the supply of ancillary services when renting a house (housekeeping, catering, etc.), these are subject to VAT.
Where the accommodation services are provided in the hotel sector, they are subject to VAT at 2.1% if the following conditions are met:
- They are offered for 30 nights maximum.
- They include the provision of a room and at least 3 of the following services:
- Provision of breakfast
- Supply of household linen
- Regular cleaning of premises
- Customer reception (even non-personalized).
The rental of furnished residential dwellings shall also be subject to VAT where it is accompanied byat least 3 of the following benefits :
- Provision of breakfast
- Supply of household linen
- Regular cleaning of premises
- Customer reception (even non-personalized)
Metropolitan France
Accommodation provided in a listed tourist hotel or in a listed or approved holiday village is subject to VAT at 10%.
Tourist hotels and holiday villages are classified according to a star system managed by the Agence touristique de la France (Atout France). For more information, see the Atout France website.
Corsica
Accommodation provided in a listed tourist hotel or in a listed or approved holiday village is subject to VAT at 2.1%.
Tourist hotels and holiday villages are classified according to a star system managed by the Agence touristique de la France (Atout France). For more information, see the Atout France website.
Martinique, Guadeloupe, Reunion
Accommodation provided in a listed tourist hotel or in a listed or approved holiday village is subject to VAT at 2.1%.
Tourist hotels and holiday villages are classified according to a star system managed by the Agence touristique de la France (Atout France). For more information, see the Atout France website.
Metropolitan France
The rental of locations on classified campgrounds, on natural campgrounds and on caravan parking lots with upgraded facilities is subject to a VAT rate equal to 10%.
The rental of pitches on developed camping-caravaning grounds is subject to a VAT rate equal to 20% if the opening and operation require a prior declaration to the town hall. Leasing of specific sites on a permanent basis (1-year contract) tacitly renewable, emphyteotic lease) by campsite owners to third parties is subject to VAT at 20%.
Corsica
The rental of locations on classified campgrounds, on natural campgrounds and on caravan parking lots with upgraded facilities is subject to a VAT rate equal to 2.1%.
The rental of pitches on developed camping-caravaning grounds is subject to a VAT rate equal to 20% if the opening and operation require a prior declaration to the town hall. Leasing of specific sites on a permanent basis (1-year contract) tacitly renewable, emphyteotic lease) by campsite owners to third parties is subject to VAT at 20%.
Martinique, Guadeloupe, Reunion
The rental of pitches on campgrounds, on natural campgrounds and on classified developed caravan parking lots is subject to a VAT rate of 2.1%.
The rental of pitches on developed camping-caravaning grounds is subject to a VAT rate of 8.5% if the opening and operation require a prior declaration to the town hall. Leasing of specific sites on a permanent basis (1-year contract) tacitly renewable, emphyteotic lease) by campsite owners to third parties is subject to VAT at 8.5%.
Metropolitan France
The rental of reception areas or passing grounds for travelers is subject to VAT at 10%.
Corsica
The rental of reception areas or passing grounds for travelers is subject to VAT at 2.1%.
Martinique, Guadeloupe, Reunion
The rental of reception areas or passing grounds for travelers is subject to VAT at 2.1%.
The applicable VAT rate depends on where the goods and services are sold.
Metropolitan France
The provision of accommodation and food in the following establishments is subject to VAT at 5.5% :
- Retirement home
- Establishment for disabled people
- Foyer dwelling
- Rehabilitation, pre-orientation or vocational rehabilitation institution
- Establishment for persons in distress
- Hotel residence for social purposes. However, it must commit to more than 80% from its dwellings to the following persons:
- Persons designated by the State representative in the department
- Individuals or families with special difficulties due to inadequate resources or living conditions
The support services in everyday life elderly people and people with disabilities provided by these establishments are also subject to VAT at 5.5%.
FYI
Supplies of services or sales of goods other than those mentioned above are subject to normal VAT at 20%.
Corsica
The provision of accommodation and food in the following establishments is subject to VAT at 2.1% :
- Retirement home
- Establishment for disabled people
- Foyer dwelling
- Rehabilitation, pre-orientation or vocational rehabilitation institution
- Establishment for persons in distress
- Hotel residence for social purposes. However, it must commit to more than 80% from their dwellings to:
- Persons designated by the State representative in the department
- Individuals or families with special difficulties due to inadequate resources or living conditions
The support services in everyday life elderly people and people with disabilities provided by these establishments are also subject to VAT at 2.1%.
FYI
Supplies of services or sales of goods other than those mentioned above are subject to normal VAT at 20%.
Martinique, Guadeloupe, Reunion
The provision of accommodation and food in the following establishments is subject to VAT at 2.1% :
- Retirement home
- Establishment for disabled people
- Foyer dwelling
- Rehabilitation, pre-orientation or vocational rehabilitation institution
- Establishment for persons in distress
- Hotel residence for social purposes. However, it must commit to more than 80% from their dwellings to:
- Persons designated by the State representative in the department
- Individuals or families with special difficulties due to inadequate resources or living conditions
The support services in everyday life elderly people and people with disabilities provided by these establishments are also subject to VAT at 2.1%.
FYI
Supplies of services or sales of goods other than those mentioned above are subject to normal VAT at 8.5%.
Metropolitan France
The establishments concerned are:
- Kindergarten
- Elementary school
- College
- General, technological or professional high school
The supply of meals by suppliers within these establishments is subject to VAT reduced to 5.5%.
FYI
Supplies of services or sales of goods other than those mentioned above are subject to normal VAT at 20%.
Corsica
The establishments concerned are:
- Kindergarten
- Elementary school
- College
- General, technological or professional high school
The supply of meals by suppliers within these establishments is subject to VAT reduced to 2.1%.
FYI
Supplies of services or sales of goods other than those mentioned above are subject to normal VAT at 20%.
Guadeloupe, Martinique, Reunion
The establishments concerned are:
- Kindergarten
- Elementary school
- College
- General, technological or professional high school
The supply of meals by suppliers within these establishments is subject to VAT reduced to 2.1%.
FYI
Supplies of services or sales of goods other than those mentioned above are subject to normal VAT at 8.5%.
Rentals exempt from VAT
Rates in Martinique, Guadeloupe and Reunion
Rates in Corsica
List of social and medico-social institutions
Housing-home definition
Atout France - Tourist development agency of France