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
Accommodation not classified: the tourist tax is collected on the basis of a rate variable (%):
For the tourist hotels not classified, unclassified tourism furniture, unclassified, tourist residences and villages of holiday not classified.
The variable rate is 4% of the cost per person per night(1) capped at 2.30? The amount of tax to collect from the subject and not exempt people staying for consideration is the product of the number of nights performed by this tariff.
Rate applicable to your rental :
- 5.5% (from 01/01/2024 to 30/04/2024)
Amount of your visitor's tax
=
The number of people covered and not exempt x Number of nights of stay x Variable rate of the tourist tax
