Under article L2333-34 of the General Code of territorial communities, booking platforms have, since January 1, 2019, the obligation to collect the tax for all bookings made online, instead of owners of the accommodations
Class accommodation: tourist tax is collected on the basis of a fixed price (?):
For palaces, classified tourist hotels, tourism furniture classified, classified tourism residences, holiday villages classified, the guest rooms, locations in areas of motor homes and tourist car parks camping and RV classified and unclassified areas and marinas.
The amount of tax to collect from the subject and not exempt people staying for consideration is the product of the number of nights by your accommodation rate.
Rate applicable to your rental :
- 1€ (from 01/01/2024 to 31/12/2024)
Amount of your visitor's tax
=
The number of people covered and not exempt x Number of nights of stay x Rate for your accommodation
