New terms and conditions Tourist tax
Published on August 16, 2018 by Marie-Laure
Since January 1, 2019, the tourist tax rate for accommodation without classification or awaiting classification (excluding outdoor accommodation and guest rooms) is variable and is calculated using a percentage.
Which accommodations are affected?
- unclassified tourist hotels
- unclassified furnished tourist accommodation*
- unclassified tourist residences
- unclassified holiday villages
Please note: since 2019, there is no longer any equivalence between labels and rankings. The Clévacances and Gîtes de France labels are not considered as a classification. We advise you to contact your label to find out if you have carried out the classification at the same time as the labeling of your accommodation.
What is the calculation for unclassified accommodation or accommodation in the process of being classified?
It is 5% of the price (excluding tax) of the night (night) per occupant (with a maximum of €2,40 for the Agglo de Brive).
How to actually calculate the amount of the tourist tax?
- Ex 1: a family made up of 2 adults and 2 children aged 16 and 19 having stayed 7 nights in an unclassified furnished accommodation for a price of €756 excluding tax will have to pay:
Rental price per night: 756/7 nights = €108 per night
Price per night: €108 / 4 occupants = €27 per night
Tourist tax rate per night: 27 x 5% = €1,35 tourist tax
Tourist tax to be billed: €1,35 x 7 nights x 3 persons = €28,35
- Ex 2: a family made up of 2 adults and 2 children aged 14 and 12 having stayed 1 night in an unclassified hotel for a price of €220 excluding tax will have to pay:
Price per night: €220 / 4 occupants = €55 per night
Tax rate per night: €55 x 5% = €2,75 tourist tax.
As a reminder, the amount of the intermunicipal tourist tax is capped at €2,40.
Tourist tax to be invoiced: €2,40 x 2 taxpayers = €4,80
Who pays the tourist tax?
No change. In accordance with article L2333-29 of the CGCT, "the tourist tax is established on taxable persons who are not domiciled in the agglomeration of Brive and who do not have a residence there for which they are liable to pay the housing tax”.
The taxable person pays the tourist tax to the host who will remit all of the taxes collected to the community on his behalf.
The exemptions provided for by article L2333-31 of the CGCT upon presentation of proof are:
– minors
– holders of a seasonal employment contract employed in the Agglomeration of Brive
– people benefiting from emergency accommodation or temporary rehousing.
Numerical operators:
From January 1, 2019, intermediary payment platforms are required to collect tourist tax and return the proceeds to the community. For Airbnb, collection began on July 1, 2018.
Do you want to classify your accommodation?
You can request a classification of your accommodation from Brive Tourisme which since 2014 has been approved for the classification of furnished accommodation.
In addition to having a fixed tourist tax rate, by being classified, you will benefit from a tax reduction of 71%. This can be interesting, because it is also from January 1, 2019 that digital reservation platforms (Airbnb, Homeway, etc.) will be required to automatically declare the income earned by their users to the tax authorities.
Do not hesitate to contact your Tourist Tax Authority for more information: 05 55 19 31 00 30 or by email agglobrive@taxesejour.fr.
Our contact
Do not hesitate to contact your Tourist Tax Authority for more information: 05 55 19 31 00 30 or by email agglobrive@taxesejour.fr.
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