What is it for ?
It is a tax whose proceeds are entirely intended to encourage attendance and tourist development in the area of the community. It is entirely donated to the Tourist Office.
Who pays for it?
The persons not resident in the municipality of tourist accommodation and hosted for a fee.
Who collects it?
The host is the collector of the tourist tax. It is he who collects the amount from the visitor, unless the marketing takes place via an online reservation platform which then replaces him (eg: Abritel, Airbnb, Gîtes de France, etc.).
The tourist tax rates applicable in 2025
- Palaces: 4,60€
- 5-star tourist hotels, 5-star tourist residences, 5-star tourist accommodation: 3,30€
- 4-star tourist hotels, 4-star tourist residences, 4-star tourist accommodation: 1,40€
- 3-star tourist hotels, 3-star tourist residences, 3-star tourist accommodation: 1,10€
- 2-star tourist hotels, 2-star tourist residences, 2-star tourist accommodation, 4 and 5-star holiday villages: 0,90€
- 1-star tourist hotels, 1-star tourist residences, 1-star tourist accommodation, 1, 2 and 3-star holiday villages, guest rooms: 0,75€
- Campgrounds and caravan sites classified as 3, 4 and 5 stars and any other outdoor accommodation with equivalent characteristics, pitches in motorhome areas and tourist car parks per 24-hour period: 0,60€
- Campgrounds and caravan sites classified as 1 and 2 stars and any other outdoor accommodation with equivalent characteristics (1), marinas: 0,20€
- Accommodation without classification or awaiting classification (2): 5%
1. Homestay camping activity falls into this category
2. Homestays not guest rooms are subject to percentage calculation
In the CAN territory, these rates are set from January 1, 2025, subject to
possible legislative and regulatory developments.
Calculation of the tourist tax
- For classified accommodation: The tourist tax is determined per person based on a rate applied per night. This rate varies according to the type of accommodation and the classification level.
- For unclassified accommodation: The tourist tax is determined per person based on a rate applied to the amount of the night. The amount of tourist tax obtained after applying the percentage cannot exceed the highest rate voted by the community for classified accommodation, namely €4,60 (rate applicable to palaces).
Click here to access the tourist tax calculation tool.
The steps to declare and pay my tourist tax
When?
From January 1 to December 31 in 4 quarters:
- Collection of the January 1st to March 30th : declaration and payment from April 1 to May 20
- Collection of the April 1st to June 30th : declaration and payment from July 1 to August 20
- Collection of the July 1 to September 30 : declaration and payment from October 1 to November 20
- Collection of the October 1st to December 31st : declaration and payment from January 1st to February 20th.
How? 'Or' What ?
By going to the platform https://taxe.3douest.com/niortagglo.php
To log in, you must have your email and password.
If you do not have your codes, contact the tourist tax service by email [email protected].
Important ! If you have not received any customers within your accommodation during the past quarter, you must make a declaration at 0.
What payment methods?
- Online by credit card or single direct debit by going to the platform https://taxe.3douest.com/niortagglo.php
- By transfer to the Régie account: ask our services for bank details
- By check to the order of the CAN Tourist Tax Authority to be sent to the CAN Tourist Tax Authority, BP 90001, 79001 NIORT Cedex.
Any questions?
More details on the government reference book
Do you want to be ranked? Your contacts :
For tourist furniture:
Gîtes de France
Julie MORIN
[email protected]
05.49.77.00.00
Consultant of the In Auris network
(accredited by Atout France)
Ariane Rousseau
[email protected]
06.48.73.95.30
For hotels:
Chamber of Commerce and Industry of Deux-Sèvres
Christophe Bohmert
05.49.28.79.04. egg [email protected]
To obtain the exhaustive list of organizations approved by Cofrac
to classify tourist accommodation: Atout France
https://www.classement.atout-france.fr/les-organismes-accredites
The star classification of tourist accommodation concerns hotels, campsites, residential leisure parks, tourist residences, holiday villages and furnished tourist accommodation. The star rating is voluntary and the control of accommodation is carried out by accredited control bodies, on the basis of the classification criteria approved by decree.
To maintain the benefit of the stars, the accommodation is evaluated every 5 years.
Please note, it is the responsibility of the host to request renewal.
