Hotel Tourist Tax: 2026 Rates and Accounting Treatment

The tourist tax (taxe de séjour) is one of the biggest sources of accounting errors in hotels and tourist accommodation. The reason is simple: it appears on the guest's invoice, collected together with the room night, yet it does not belong to the hotel. This article covers the 2026 rates, the exemptions and, above all, the correct accounting treatment, which runs through a third-party account rather than revenue.

The tourist tax assessed on actual stays (au réel) is collected by the accommodation provider per person and per night, on behalf of the local authority (municipality or inter-municipal body) that introduced it. The hotelier acts purely as a collector: they take the tax from the guest, then periodically remit it to the authority (often half-yearly or annually, depending on the local resolution).

This differs from the flat-rate tourist tax, which is based on the establishment's capacity rather than actual nights sold. The vast majority of hotels fall under the actual-stay regime.

The rate depends on the establishment's classification. Two logics coexist.

Classified hotels: a fixed amount per star#

For a classified hotel, the local authority sets an amount in euros, per person and per night, within a national bracket revised each year. For 2026, the indicative national caps (municipal share, before surcharges) are:

The exact amount that applies is the one voted by your municipality or inter-municipal body within this bracket, so always check the local resolution.

Unclassified hotels: a percentage of the room price#

For unclassified accommodation or accommodation awaiting classification, the tax is a percentage between 1% and 5% of the pre-tax room cost per person, capped at the highest rate adopted by the authority (often the 4 or 5-star rate). Example: a room at 120 € excluding tax for 2 people, at a rate of 4%: 120 / 2 = 60 € per person, that is 2.40 € per person per night.

Two surcharges may apply and are collected by the provider at the same time:

• Departmental surcharge: up to 10% of the municipal tax, introduced by the departmental council.
• Regional surcharge: applicable notably in the Île-de-France region, generally around 15% of the municipal tax. Stay cautious and check the exact rate in force, as it may be subject to specific adjustments.

In practice, published rate tables often show a total amount already grossed up for the surcharges, which simplifies invoicing but changes nothing about the accounting principle.

The following are exempt as of right, among others:

• minors;
• holders of a seasonal employment contract working in the municipality;
• people receiving emergency accommodation or temporary rehousing;
• people occupying premises whose rent is below a threshold set by the authority.

Make sure your booking software is configured correctly to waive the tax for minors: this is a frequent source of over-collection.

Here is the mistake never to make. The actual-stay tourist tax is neither revenue nor an expense of the hotel: it is a pass-through amount. It must therefore never:

• be included in turnover (revenue accounts, the 70 series);
• enter the 10% accommodation VAT base.

It is recorded in a third-party account, account 447 (Other taxes and similar levies), pending remittance to the authority.

Journal entry example#

A night of 110 € including tax (100 € net accommodation + 10 € of VAT at 10%) plus 3 € of tourist tax for 1 person / 1 night. Total collected: 113 €:

• Debit 512 Bank: 113.00 €
• Credit 706 Services rendered: 100.00 €
• Credit 44571 Output VAT: 10.00 €
• Credit 447 Tourist tax: 3.00 €

When remitting to the authority:

• Debit 447 Tourist tax: 3.00 €
• Credit 512 Bank: 3.00 €

Account 447 must be cleared after remittance. A residual balance signals either tax still owed or a collection error.

Since 2019, digital platforms acting as payment intermediaries are required to collect and remit the tourist tax on behalf of accommodation providers, particularly for unclassified furnished lettings. For a hotel, it all depends on the payment flow:

• In the agency model (the guest pays the hotel on arrival), the hotelier collects and remits the tax.
• In the merchant model, where the platform charges the guest, it may collect the tax and remit it directly to the authority.

The concrete risk is double collection: tax taken by the platform and re-billed to the guest by the hotel. Check, channel by channel, who collects what, and reconcile platform remittances against your own register. This sits alongside the accounting for OTA commissions.

The provider must keep a lodger register: for each stay, the date, number of people, number of nights, amount collected and, where relevant, the exemption reason. This register is the supporting document in the event of an authority audit.

Remittance is made at the frequency set by the local resolution — most often half-yearly or annually — frequently through a filing portal provided by the municipality or inter-municipal body. Keeping this register up to date, ideally by PMS export, avoids year-end adjustments and keeps the account 447 balance reliable.

Take a 3-star hotel with 30 rooms, a municipal tax voted at 1.50 € per person per night, a 10% departmental surcharge (0.15 €), so 1.65 € per person per night. Over a month: 600 person-nights billed, of which 40 exempt (minors):

• Taxable nights: 600 − 40 = 560
• Tax collected: 560 × 1.65 € = 924 €

Those 924 € pass through account 447, never touching revenue or VAT. On remittance to the authority, account 447 is cleared. If, at period end, the 447 balance does not match the total due per the register, it signals a collection error or a mis-configured exemption to correct before filing.

The tourist tax must be displayed in the establishment and shown separately on the guest's bill, distinct from the accommodation service and outside the VAT base. The guest must be able to identify the tax they pay, per person and per night. A bill that folds the tax into the room price is doubly risky: it blurs the VAT and deprives the guest of information they are entitled to. A clean PMS configuration, validated with your hotel accountant, secures display, invoicing and the tracking of RevPAR at once.

Collection is not optional. A provider who fails to collect the tax, collects it without remitting, or fails to keep the register faces penalties: the authority can apply an assessment by default based on capacity, and fines apply for non-declaration, inaccurate declaration or non-remittance. Beyond the financial risk, a failure to collect weakens a sale: a diligent buyer checks the regularity of remittances in due diligence, and an unprovisioned tourist-tax liability can weigh on the price. It is therefore better to configure the PMS correctly from opening and clear account 447 at each deadline than to regularise several years under audit.

• Booking the tax as revenue: artificially inflates turnover, distorts ratios and may wrongly push you over a regime threshold.
• Including the tax in the 10% VAT base: the actual-stay tourist tax is outside the scope of VAT. Including it leads to collecting VAT that is not due.
• Failing to show the tax separately on the invoice, distinct from the accommodation line.
• Not waiving the tax for minors in the booking engine.

Rigorous management of account 447 protects both your VAT return and your remittance to the authority. If you are unsure about the applicable rate or your PMS configuration, have the setup validated by your accountant.