Everything you need to know about the new changes to the Taxe de séjour
All holidaymakers staying in the area (apart from children) have to pay the taxe de séjour, or holiday tax. This is usually collected by your manager and handed over to the Mairie. It is designed to help local councils cover their costs relating to tourism: investment to improve the quality of the services they offer, developing their facilities and protecting green spaces.
Some important changes have come into effect from June 2018. In this post we will go through these new changes so that you know exactly what’s expected of you as a host.
Ongoing improvements: Declaring online
Usually you would declare your guest nights by going to the Mairie or by post. However, recently, in order to make it easier to declare and calculate the tax, several areas have set up online platforms enabling hosts to declare attendance and overnight stays (the number of nights multiplied by the number of guests), and then pay the tax online. Everything is clearly explained on the website. You just have to connect with your log-in details (sent to you by the Mairie by mail or email) and declare your nights before the 15th of every month.
Here is an example from Le Grand-Bornand:
Communes with a dedicated online platform
Which communes have set up a remote declaration platform?
With all the communes listed below, you just have to go to the platform and click on the link. You should already have your log-in details. If not please contact the appropriate organisation directly (the mairie or the communes listed below) and ask them to arrange them. They will be sent to you straight away by mail or email. It’s worth noting that some communes do not have websites – here tax must be declared at the mairie or by mail (see the paragraph, Communes without websites).
The Northern Alps
|Annecy and Grand Annecy communes||https://grandannecy.taxesejour.fr/
Tel : 04 56 49 40 30.
Tel : 04 50 32 65 20
Email : firstname.lastname@example.org
Le Grand Bornand
Tel : 04 50 02 78 32
Tel : 04 50 44 89 05
Email : email@example.com
Tel : 04 50 02 24 12
Email : firstname.lastname@example.org
South of France
Tel : 04 98 05 12 22
Email : email@example.com
Tel : 04 75 23 44 19
Tel : 04 94 50 07 01 / 04 98 10 51 05
Communes without websites
The following communes do not yet have an online platform dedicated to collecting the taxe de séjour. In these cases, payment and declaration must be made by post or at the mairie. The contact details are as follows:
|Thônes and the Thônes valley||http://www.mairie-thones.fr/fr/information/99259/taxe-sejour
Tel : +33 (0)4 50 02 99 78
Email : firstname.lastname@example.org
Tel : 04-50-20-52-61
Tel: +33 (0)4 79 32 91 90
IMPORTANT : The following communes do not charge this tax at all:
- Les Clefs
- Les Villards-sur-Thônes
Collection of taxe de séjour by digital agents
Since 2016, the collection of tax by digital agents has been rolled out gradually. But who are they and how does this happen?
These are online travel agents (OTA) where properties can be booked online. There are currently two main agents that work this way: HomeAway and Airbnb.
In practical terms, they collect the tax when a booking is made through their website and then pass on the sums to the relevant communes.
But be careful – the owner of the property is responsible for declaring all the registered nights to the Mairie or the organisation collecting the tax. Also, if the money was charged through one of the two aforementioned agents, the owner must point out that the reservation was made through the website (giving a reference number, for example) when declaring nights. Here are two cases:
For non-classified holiday rentals the tax is charged according to the minimum tariff set by the commune or the organisation that collects the tax. This is what the owner already has to pay, for example in La Clusaz, it is 0.80€ per person per day.
Classified holiday rentals
For a classified holiday rental, the principal is the same. Airbnb or Homeaway charge the minimum tariff.
But the difference is that the tariff for properties rated two stars or above is higher. The owner must therefore keep a note of this. So when he declares the nights and the taxe de sejour, if a digital agent has collected the tax, the owner needs to pay the difference to the commune.
Let’s take a five-star chalet in La Clusaz, for example.
The actual charge for this property is 3€. If the booking has been made via an advert on HomeAway, the agent will charge the guest 0.80€ per night. When the owner declares this reservation, he must charge and pass on the difference, ie the remaining 2.20€.
A video tutorial is available on the website for Le Grand Bornand, and on all other local platforms (Grand Annecy, La Clusaz, Saint-Jean de Sixt, Manigod) when you click on the menu “Je déclare mes nuitées” (I declare my nights). This will show you how to make your declaration online (find it after logging in here: https://legrandbornand.taxesejour.fr/connexion/).
How do you pay the difference if your nights have been booked and charged through an OTA platform?
In practice, all you need to do is to log on to your owner’s interface, such as the one you will find on the Grand Annecy website below:
There you will see that it is possible to declare your nights booked through an OTA reservation. At the moment this is just Airbnb and HomeAway, this does not apply to Booking.com. Now you just have to fill in the line marked “Opérateur numérique” (see the example below:).
Not all the communes do things this way. Here is a list of the communes which cater for the charging of tax by digital agents.
- Le Grand Bornand since March 2018
- Lorgues (Communauté d’Agglomération Dracénoise) since May 2018
- La Clusaz since March 2018
- Annecy : despite what it says on the website, Homeaway does not currently collect the tax. Information is updated regularly.
- Manigod : Collection by digital agents will not be available until January 2019
- Annecy : Only in the historic part of the town, since 2016
Rise in taxe de séjour from June 2018
Please note, as from June 2018, the taxe de séjour has gone up in certain communes. This rise affects all holiday rental businesses, with or without classification.
Not all areas are affected. It depends on the decisions of local councils, which voted on whether or not to put up the tax. To find out how much you must pay, please check with the sites in the table below.
|Le Grand Bornand||https://legrandbornand.taxesejour.fr/|
|Annecy and Grand Annecy||https://grandannecy.taxesejour.fr/.|
New calculation of tax for owners of non-classified rentals
At the end of 2017, members of the Assembly finance committee voted on an amendment which will increase the taxe de séjour for non-classified accommodation.
This measure will take effect from January 2019 and will affect the owners of rentals which are not classified, or which are awaiting classification.
The rate will be charged per person, per night and will be between 1% and 5% of the price per person per night, up to the maximum limit adopted by the commune. The communes will be able to debate the tax (and vote on the percentage) or modify their tariffs until October 1, 2018.
Some communes have already made these decisions. Manigod, for example, has voted for a 5% ceiling on rental prices. We recommend to get your holiday rental classified, if this hasn’t already been done. This will make it easier for you to calculate the tax you have to pay, and will mean you will avoid the rise in cost.
There are many advantages to getting your property classified, see this document for more info: Official classification benefits. Some areas encourage owners to take this step by offering incentives.
Granted there is a lot to get your head around here. Fortunately, this all will eventually make your life as a host more straight forwards. If you unsure about any of the above we recommend you contact your local Mairie.