You are the owner of a furnished apartment in short term rental and you are wondering about The tourist tax: how is it collected? Do you have steps to take? First of all, The tourist tax, what is it? This represents in 2019 more than 80 million euros collected, including more than 72.5% by the Airbnb platform. In 30,000 French cities. This explains why it captures the full attention of stakeholders. In addition, this collection by rental platforms (starting at the end of 2015) has started of a revolt led by the hotel sector. Indeed, in the name of unfair competition considered unfair, the legislator agreed with them. Therefore, hoteliers and hosts in seasonal rental must collect it and donate it to the municipalities.
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The tourist tax is a tax that aims to finance the tourist development of the municipality. However, not all municipalities are concerned and must meet certain conditions, defined by Article L2333-26 of the General Code of Territorial Collectivities.
The municipalities covered by the tourist tax therefore meet the following conditions:
Thus, any traveller who stays on French territory is liable to pay a tourist tax. Clarification made, in cities that meet the criteria mentioned below. In addition, he must not be domiciled in the municipality and not have a second home there.
First of all, these exemptions can be checked on The government site. More specifically, they concern the following categories:
In summary, the legislator sets the framework, the municipality the amount. In fact, it is the owner of the rented property who will collect the tax when booking and who will remit it it to the municipality. Attention, in some places, an additional tax may be added by the department or region (especially in Ile de France).
2 factors apply to determine the amount of tourist tax:
In addition, for the year 2021, you can refer to the following table to find out the framework set. I am consulting the tourist tax rate table. Thus, the legislator sets price ceilings (maximum) and floors (minimum) and then the municipality will determine its amounts.
On Airbnb or other rental platform: automatic collection
First of all, when you offer your property for rent on a rental platform, you need to write an ad. For more information, do not hesitate to read our article on How to write an ad. Indeed, in this announcement, you will indicate whether your property is classified or not, as well as its municipality. Then, it is the platform that, automatically, will calculate the amount of tourist tax. Ultimately, it is therefore based on the information that you, the owner, provide.
Finally, when a reservation is made by a traveller, the platform collects the tax and transfers it to the municipalities. That, in your place and on your behalf. In short, you don't have to worry about anything. For a summary, concerning the Airbnb platform, click here.
If you rent directly, it will be up to you to inquire about the amount of The tourist tax to be applied. And that, by asking your municipality for information. In addition, you will need to clearly show the amount on your listing (per person and per night) and bill it separately. Finally, once a year, you will have to donate it to the municipality.
An amendment to Christophe Jerretie's 2021 draft budget was voted on November 14, 2020.In addition, the ceiling set for tourist tax for furnished apartments without an Airbnb-type classification is now €4.10 instead of €2.30 per night, per person. That is, the same ceiling as that of the palaces. No doubt it will make you cringe.
In conclusion
In the end, tourist tax is a subject that is of great interest to the legislator. Moreover, the battle between the hotel sector and the short-term rental sector is not over. Today, we are entitled to ask ourselves what is the interest pursued in 2021 of setting a ceiling equivalent to that of palaces! Besides this subject, which is both political and fiscal, if you are an owner, only one thing to remember: on any rental platform, you don't have to do anything. Because she takes care of everything. On the other hand, if you rent directly, find out in your municipality and do not forget the changes in annual pricing.
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