The tourist tax is paid by the traveller, collected by the host or their agent, then remitted to the commune. The amount depends on the commune, the rating of the rental and the number of guests. Under a management mandate, the concierge company handles collection and remittance.
Who pays it, who collects it
The tourist tax is not an owner’s expense. It is owed by the traveller staying in the commune, on top of the rent. The host, the booking platform or the agent collects it at the time of the stay and remits it to the commune on the schedule set by the municipal resolution. Some guests are exempt by law, minors in particular.
Classified rental, a set rate per person per night
For a classified furnished rental, the commune sets a rate per person and per night according to the rating category, within limits set by law. A departmental surcharge may be added. In the Var, the Alpes-Maritimes and the Bouches-du-Rhône, a regional surcharge of 34% of the commune’s rate also applies by law, in force since 1 January 2023 (article L. 4332-4 of the French General Local Authorities Code), including on unrated rentals. The exact amount appears in the commune’s resolution, the only authoritative source.
Unclassified rental, a percentage of the nightly price
For an unclassified rental, the tax is a percentage of the nightly cost per person, capped by law. On a high-end villa this method can weigh noticeably more than the set rate of a classified rental, which is why having a villa classified is often as much a fiscal decision as a commercial one.
From Saint-Tropez to Menton, each commune decides
Saint-Tropez, Ramatuelle, Grimaud, Cannes, Nice and Menton each set their own scale and collection periods by municipal resolution, and these change from one year to the next. Before each season, check the resolution in force with the commune, or ask us for the scale applicable to your villa.
What a management mandate changes
Under a rental management mandate, the concierge company collects the tax from travellers, keeps the required records and remits it to the commune. The owner has nothing to handle. The scope of our packages is described on the rental management page, and our fees are published on the fees page.