Renting your villa in Nice

The tourist tax schedule

In force since 1 January 2025. Amounts per person, per night.

A regional surcharge of 34% of the base rate set by the commune or its inter-municipal authority is added, allocated to the Société de la Ligne Nouvelle Provence Côte d’Azur, the public body funding the new Provence-Côte d’Azur rail line (article L. 4332-4 of the French General Local Authorities Code, in force since 1 January 2023).

Unrated accommodation, or awaiting rating, is charged at 5% of the nightly price per person, capped at €4.80. This regime applies until the rating is obtained. In total, unrated accommodation is charged at most €6.43 per person per night.

Source: DGFiP - application DELTA, millesime 2025 - data.gouv.fr/datasets/tarifs-taxe-de-sejour-delta-a-partir-de-2024 - Licence Ouverte 2.0

Your two obligations

Registration number

Nice requires declaration with registration at the town hall. The thirteen-character number issued appears on every listing.

Cap on a primary residence

For your primary residence, letting is limited to 120 nights per calendar year. A second home has no annual cap. In both cases, the same guest may not stay more than 90 consecutive days.

National rules checked on service-public.gouv.fr, guidance updated on 21 May 2026. The town hall remains the authority, and we check with it before every letting. Primary residence (F33175) · Second home (F2043)

The town’s other rules

Tourist tax is only one of the local rules that affect an owner. Here are the others specific to this town, with the official source and its date.

• 691 authorisations in 2026, including 47 Vieux Nice, 204 Riquier-Port-Mont Boron, 324 Centre-Ville and 116 Ouest

  Since 1 September 2026, four districts of Nice are subject to an annual quota of short-let authorisations, set at 691 in total by the metropolitan regulation of 22 June 2026. A first application may be filed until 21 December 2026, one file per owner on a single zone, processed in timestamped order of arrival.

  Source City of Nice and Métropole Nice Côte d’Azur, public notice on change-of-use quotas, in French, updated 15 August 2026

• classes A to E, then A to D from 1 January 2034

  In Nice’s quota zones, a change-of-use application is only admissible with a valid energy performance certificate rated between A and E, and between A and D from 1 January 2034. An incomplete file is refused with no chance to complete it.

  Source City of Nice and Métropole Nice Côte d’Azur, public notice on change-of-use quotas, in French, updated 15 August 2026

• 60% (council decision of 2 February 2018)

  The municipal share of the second-home council tax is increased by 60% in Nice, the maximum the law allows. The decision dates from 2 February 2018 and still applies for 2026.

  Source DGFiP (French tax authority), local direct tax decisions by commune, 2026, in French, updated 24 July 2026

• 30.62% (municipal share, 2026 rate)

  The municipal property tax rate voted for 2026 stands at 30.62% for the municipal share alone. The municipal rate is the third highest of the Alpes-Maritimes and Var towns we cover, nearly double that of Saint-Jean-Cap-Ferrat.

  Source DGFiP (French tax authority), local direct tax rates voted by communes in 2026, in French, updated 31 July 2026

This information reflects the decisions published on the date shown. Only the town hall can confirm the rules applying on the day of your project.

Go further

• Tourist tax on a seasonal rental on the French Riviera
• Furnished short-let, an owner’s obligations in France
• Putting your villa into short-let management, how it works

Frequently asked questions