Evolution of the Tourist Tax Rate (taxe de séjour) in Île-de-France for 2027

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Updated: September 16, 2026 – Direction of Legal and Administrative Information / City of Paris

Tourist Tax in Paris and Île-de-France: What Changes in 2026?

The taxe de séjour, commonly translated as the tourist tax, is a local tax charged to visitors staying for payment in eligible tourist accommodation.

In Paris and throughout the Île-de-France region, the system has undergone major changes in recent years, particularly with the introduction of an additional 200% regional surcharge dedicated to Île-de-France Mobilités, the public transport authority for the region.

The 200% surcharge remains applicable in 2026. At the same time, Paris has updated its tourist tax rates for 2026 and changed the timetable for accommodation providers to remit the tax.

For hotels, furnished tourist accommodation, residences, guest rooms, campsites and other eligible accommodation providers, understanding the applicable rate and collection rules is essential for remaining compliant.

What Is the Tourist Tax?

The taxe de séjour is a local tax imposed on people staying for payment in tourist accommodation in a municipality or territory where the tax has been introduced.

In Paris, it applies to a wide range of commercial accommodation, including:

  • Palaces;
  • Hotels;
  • Tourist residences;
  • Furnished tourist accommodation;
  • Holiday villages;
  • Guest rooms;
  • Collective hostels;
  • Campsites;
  • Caravan sites;
  • Tourist motorhome areas;
  • Marinas;
  • Accommodation awaiting classification;
  • Unclassified accommodation falling within the applicable categories.

The tax is generally calculated per adult and per night.

The accommodation provider or, in certain circumstances, the booking platform collects the tax from the guest and subsequently declares and pays it to the relevant local authority.

Who Pays the Tourist Tax in Paris?

The tourist tax is generally payable by people who:

  • are not domiciled in the municipality;
  • stay in eligible accommodation;
  • pay for their accommodation.

Some people are exempt.

In Paris, the main exemptions include:

  • minors;
  • seasonal workers employed in the municipality;
  • people accommodated in emergency housing or temporary rehousing;
  • people occupying premises where the rent is below the minimum threshold determined by the municipality.

In Paris, the minimum monthly rent threshold is currently €100.

What Is the 200% Additional Tourist Tax in Île-de-France?

One of the most significant changes affecting tourist accommodation in the region is the 200% additional regional tax.

This additional tax was introduced to contribute to the financing of Île-de-France Mobilités.

It applies to the tourist tax collected by municipalities and intermunicipal bodies in the Île-de-France region. Île-de-France Mobilités reported that the additional tourist tax generated €432.5 million in 2025, including amounts relating to the transition in collection procedures.

The important point is that the 200% rate is calculated as an additional amount based on the local tourist tax, rather than meaning that the final amount paid by the tourist is simply 200% of the old total.

How Is the Tourist Tax Structured in Paris?

In Paris, the amount paid by the visitor can include several components.

The City of Paris currently describes four components:

  1. Municipal share — determined by the City of Paris;
  2. 10% departmental additional tax;
  3. 15% first regional additional tax, linked to the financing of the Grand Paris Express;
  4. 200% second regional additional tax, allocated to Île-de-France Mobilités.

These components are collected together from the tourist.

This explains why the amount paid by a visitor can be substantially higher than the basic municipal rate.

Tourist Tax Rates in Paris for 2026

Paris updated its tourist tax rates effective January 1, 2026.

The following rates apply per adult and per night, with all applicable additional shares included:

Accommodation category 2026 rate, all shares included
Palaces €15.93
5-star hotels, residences and furnished accommodation €11.70
4-star hotels, residences and furnished accommodation €8.45
3-star hotels, residences and furnished accommodation €5.53
2-star hotels, residences and furnished accommodation €3.25
Holiday villages, 1–3 stars €2.60
Campsites, 3–5 stars €1.95
Campsites, 1–2 stars €0.65
Unclassified / awaiting classification Variable, subject to a €15.93 cap

These are the 2026 Paris rates, not the rates that applied in 2025.

How Is the Tourist Tax Calculated for Unclassified Accommodation?

This point is particularly important for unclassified furnished tourist accommodation, including certain short-term rentals.

For accommodation that is unclassified or awaiting classification, Paris applies a rate based on the cost of the overnight stay per person.

The calculation is based on:

5% of the cost per person per night, with the applicable additional shares, subject to the maximum rate of €15.93 per person per night in 2026.

The cost per person is calculated by dividing the total price of the overnight stay by the number of guests, including minors for the purpose of this calculation. The tourist tax itself is then subject to the applicable exemption rules for minors.

Because the calculation can become complex, Paris provides an online simulation tool.

Example: Calculating Tourist Tax for an Unclassified Rental

Suppose an unclassified furnished rental costs €240 for one night and accommodates four people.

The cost per person is:

€240 ÷ 4 = €60 per person

The basic 5% calculation gives:

€60 × 5% = €3

The applicable additional shares must then be taken into account, subject to the legal maximum.

Therefore, accommodation providers should use the official Paris simulator when determining the final amount to collect, particularly where the accommodation is unclassified.

When Should the Tourist Tax Be Collected?

The tourist tax is collected based on the rates applicable at the time of the stay, rather than the date on which the reservation was made.

Therefore:

  • stays taking place up to December 31, 2025 were subject to the 2025 rates;
  • stays beginning on or after January 1, 2026 are subject to the 2026 rates.

Paris explicitly reminds accommodation providers to apply the rates in force on the date of the stay.

This is particularly relevant for bookings made months in advance.

Who Collects the Tourist Tax?

The tax may be collected by:

  • the accommodation provider;
  • a professional intermediary;
  • an online booking platform, where the platform is responsible for collection under the applicable rules.

However, accommodation providers remain responsible for complying with their applicable declaration obligations and must indicate where a third-party collector is involved.

For short-term rentals, this is particularly important because platforms may collect and remit the tourist tax while the property owner still has other regulatory and declaration obligations.

How Does Tourist Tax Reporting Work in Paris in 2026?

Paris requires accommodation providers to make a monthly declaration.

For example:

  • January stays → declaration in February;
  • February stays → declaration in March;
  • March stays → declaration in April.

The declaration is made through the City’s online tourist-tax platform.

This monthly declaration system should not be confused with the timetable for actually remitting the money collected.

What Changed on July 1, 2026?

A significant procedural change took effect in 2026.

From July 1, 2026, Paris introduced online quarterly payment of the tourist tax through the accommodation provider’s declaration account.

After the end of each quarter, once the three monthly declarations have been validated, the accommodation provider can make the corresponding payment online.

Available online payment methods include:

  • bank card;
  • PayFip direct debit;
  • bank transfer.

Therefore, in 2026, the practical system is:

Monthly declaration → quarterly online payment.

This replaces the previous annual remittance system for the periods covered by the new procedure.

What Happens If an Accommodation Provider Does Not Comply?

Failure to declare, collect or remit the tourist tax can result in enforcement measures and penalties.

The City of Paris states that non-compliance may result in taxation d’office and fines under the applicable provisions of the French General Local Authorities Code.

Accommodation providers should therefore keep reliable records of:

  • number of stays;
  • number of guests;
  • exempt guests;
  • accommodation category;
  • applicable rate;
  • amount collected;
  • declarations submitted;
  • amounts paid.

Why Does the Tourist Tax Vary by Accommodation?

The tourist tax is not a single flat-rate charge.

The amount depends on factors including:

  • the type of accommodation;
  • its official classification;
  • the municipality;
  • the applicable local rate;
  • regional and departmental additional taxes;
  • whether the accommodation is classified or unclassified.

Higher-end accommodation generally carries a higher tourist-tax rate, while campsites and lower-category accommodation are subject to lower fixed rates.

For unclassified accommodation, the calculation can instead depend on the price per person per night.

Tourist Tax and Airbnb in Paris

Owners renting furnished accommodation for short stays should pay particular attention to the tourist tax.

An Airbnb-style rental may be subject to the tourist tax even when the property is not classified.

In Paris, unclassified accommodation is subject to the specific percentage-based calculation, capped at the highest applicable tourist-tax rate.

The tourist tax should therefore not be confused with:

  • income tax on rental income;
  • social contributions;
  • VAT;
  • local property taxes;
  • the regulations governing furnished tourist accommodation.

These are separate obligations.

Tourist Tax and Furnished Tourist Rentals: What Owners Should Check

Before renting a property to tourists in Paris, an owner should verify several issues.

These may include:

  • whether the property qualifies as a furnished tourist rental;
  • whether a declaration or authorization is required;
  • the property’s classification status;
  • whether a platform collects the tourist tax;
  • the applicable 2026 tourist-tax rate;
  • monthly declaration requirements;
  • quarterly payment requirements;
  • records of guests and exemptions.

Paris specifically notes that furnished tourist accommodation and guest rooms are subject to specific declaration requirements.

How to Calculate the Tourist Tax in Paris

The easiest way to obtain the applicable amount is to use the official Paris tourist-tax simulator.

The calculation can depend on:

  • accommodation type;
  • classification;
  • number of guests;
  • number of nights;
  • price per night;
  • applicable exemptions;
  • additional taxes.

The official Paris platform provides a dedicated simulation tool and the current 2026 tariff documentation.

Key Takeaways for the Paris Tourist Tax in 2026

The main points to remember are:

  • The 200% additional regional tourist tax remains applicable in Île-de-France.
  • This 200% surcharge contributes to the financing of Île-de-France Mobilités.
  • Paris introduced updated tourist-tax rates from January 1, 2026.
  • The 2026 maximum all-inclusive rate in Paris is €15.93 per adult per night for the highest applicable category.
  • Unclassified or awaiting-classification accommodation is subject to a 5% calculation based on the cost per person per night, subject to the applicable cap.
  • Tourist tax is collected according to the rate applicable when the stay takes place, not when the reservation is made.
  • Paris requires monthly declarations.
  • Since July 1, 2026, the payment of the collected tax is made quarterly online for the relevant periods.
  • Minors and certain other categories of guests are exempt under the applicable rules.

How ESCEC International Can Help With Tourist Tax Compliance: taxe de séjour

For hotels, furnished tourist rentals, guesthouses and other accommodation businesses, tourist-tax compliance is only one part of the French tax and accounting obligations.

ESCEC International can assist businesses with understanding their French tax obligations, structuring their activity and managing accounting and tax compliance.

This can be particularly useful for international investors and business owners operating furnished accommodation in France, who may need to consider several taxes and reporting obligations at the same time.

For professional advice adapted to your situation, consult ESCEC International and assess your accounting and tax obligations before launching or expanding your accommodation activity.