Created by the law of 13 April 1990, the tourist tax is a resource dedicated to tourism.
In Neuilly-sur-MarneThis is an actual tax that is collected throughout the year. The resolution adopted by the Municipal Council on 09 June 2023 set the rates by category of accommodation.
Practical guide to tourist tax
What is the purpose of tourist tax?
The tourist tax is paid to the local authority by the host. In this way, the accommodation providers work alongside the local authority to develop a tourism policy.
It is also an appropriate tool for measuring tourist numbers in the town: thanks to the summary reports, it will be possible to record the number of overnight stays, constituting essential data for a tourism observatory.
Who pays tourist tax?
All visitors who are not residents of the area must pay tourist taxIn addition to the cost of their overnight stay, when they sleep in a :
- Hotel
- Tourist residence
- Furnished tourist accommodation
- Homestay
- Bed and breakfast
- Collective hostel
- Holiday village
- Campsites and caravans
- Marina
- Accommodation awaiting classification and unclassified accommodation.
The following are exempt from tourist tax:
- Minors
- Seasonal contract holders employed in the municipality
- People benefiting from emergency accommodation or temporary rehousing
- People occupying premises where the rent is less than €1
How do I declare tourist tax?
Please use the templates below to declare your stay.
Your accommodation is classified
Stars are awarded on the basis of a number of criteria (comfort, good environmental practice, welcoming disabled guests, etc.).
Your accommodation is not classified
In other words, you are renting a furnished tourist accommodation, a bed and breakfast or a B&B... that does not have a star rating.
You use a tourism platform (Abritel, Airbnb, Booking...) to rent out your property
In this case, the tourist tax for your accommodation will be collected directly by the digital platform on behalf of the municipality.
When to declare tourist tax?
Tourist tax is levied from 1er January to 31 December. The tax must be paid :
- 31 May for taxes collected between 1er January and 30 April
- 30th September for taxes collected from 1er May to 31 August
- 31 January for taxes collected from 1er September to 31 December
Additional departmental and regional taxes
Three additional taxes must be added to the local tourist tax.
Departmental tax
Since 21 June 2012, the Conseil Départemental de Seine-Saint-Denis has set up an additional departmental tax of 10%.
Regional taxes
In addition, the Finance Act of 28 December 2019 and its article 163 introduced an additional tax of 15% to the taxe de séjour in the Ile-de-France region on behalf of the Société du Grand Paris to help finance the Grand Paris Express.
Article 140 of French Finance Act no. 2023-1322 of 29 December 2023 introduces a new additional tax for 200% to the tourist tax or flat-rate tourist tax levied by the local authorities that have introduced it in the Île-de-France region from 1st January 2024.
Calculate tourist tax
Calculating tourist tax for classified accommodation
Tourist tax on classified accommodation is calculated according to the following principle:
Example: 2 adults and 2 children in a 2-star furnished holiday home from 2 to 9 July.
- The number of people is 2 as minors are exempt (see deliberation)
- The number of nights in the accommodation is 7
- The tax rate to be applied is €1
- The tourist tax corresponds to 10%
- The additional regional tax corresponds to 15% of the tourist tax.
- The IDF 2024 additional tax corresponds to 200% of the tourist tax.
This gives the following calculation:
(2 people) ⨯ 7 days ⨯ 1) + 10% TAD + 15% TAR + 200% = €45.50
Tourists will be charged €45.50. in addition to the rental price.
The host must then pay this sum to the local authority.
The local authority implements its tourism policy to serve tourists. The local authority pays the additional departmental tax to the Seine-Saint-Denis Departmental Council, the additional regional tax to the Île-de-France Region and the 200% tax to Île-de-France.
Calculating tourist tax for unclassified accommodation
Tourist tax on classified accommodation is calculated according to the following principle:
Example: 5 people including 3 children stay 6 nights in unclassified accommodation at a cost of €570. The rate adopted applies per person per night, up to the highest rate adopted by the local authority.
- The cost of the stay is €570
- The number of people is 2 as minors are exempt (see deliberation)
- The number of nights in the accommodation is 6
- The tourist tax corresponds to 5%
- The additional regional tax corresponds to 15% of the tourist tax.
- The IDF 2024 additional tax corresponds to 200% of the tourist tax.
This gives the following calculation:
(570€⨯ 5% days ⨯ 2) + 10% TAD + 15% TAR + 200% = €37.05
Tourists will be charged €37.05. in addition to the rental price.
The host must then pay this sum to the local authority.
The local authority implements its tourism policy to serve tourists. The local authority pays the additional departmental tax to the Seine-Saint-Denis Departmental Council, the additional regional tax to the Île-de-France Region and the 200% tax to Île-de-France.