The tourist tax is intended to contribute to the development and promotion of tourism by enabling French municipalities, including Paris, to finance expenses linked to tourist arrivals or to the protection of their natural areas. Other European countries (Germany, Italy, Switzerland, Austria, the Netherlands, and Greece) have also taken the decision to apply a tourist tax.
All travellers staying in one of the following types of accommodation have a legal obligation to pay the tourist tax: palaces, tourist hotels, aparthotels, furnished rentals, Bed & Breakfasts, holiday villages, accommodation outdoors and youth hostels.
Nevertheless, there are four cases that are exempt from paying the tax.
The amount of the tourist tax is based on a municipal rate which varies from €0.20 (for 1- and 2-star campsites) to €4 (for palaces) per person and per night, bearing in mind that the city of Paris must apply an additional legal tax of 25% to the amount concerned.
This amount must be displayed in the accommodation and must appear on the invoice issued but is not always included in the price of the accommodation. It is therefore usual that the hotelier, the proprietor or owner asks the traveller to pay it separately.
Below are details of the amount of tourist tax in Paris by category of accommodation :
CATEGORIES OF ACCOMMODATION
NET RATES PER PERSON AND PER NIGHT
Hotels and aparthotels, furnished rentals: 5 stars.
Hotels and aparthotels, furnished rentals: 4 stars.
Hotels and aparthotels, furnished rentals: 3 stars.
Hotels and aparthotels, furnished rentals: 2 stars. Holiday village: 4 and 5 stars.
Hotels and aparthotels, furnished rentals: 1 star. Holiday villages: 1, 2 and 3 stars. Bed & Breakfasts. Youth hostels.
Campsites: 3, 4 and 5 stars. Pitches on camping-car sites and tourist parking places per 24-hour period.
Campsites: 1 and 2 stars. Marinas
Accommodation waiting for classification or without classification.
Proportional taxation 5% of the cost of the night excluding tax with a ceiling of 5€.