The tourist tax

A Tax for Tourism Development

The intermunicipal tourist tax is administered directly by the Cœur Coteaux Comminges Community of Municipalities, which also collects the additional departmental and regional tourist taxes.

The intermunicipal tourist tax, paid by tourists, is a funding source exclusively dedicated to financing tourism development and enhancing the region’s appeal, as overseen by the Community of Communes. As such, the entire amount is allocated to the budget of the Destination Comminges Pyrénées Tourism Office, which is responsible for promoting the region and communicating its tourism offerings to residents as well as French and foreign tourists.

The additional departmental tourist tax, for its part, is remitted to the Department, just as the regional tax is remitted to the Region.

The affected web hosting providers

The tourist tax must be paid by tourists staying at any of the following types of accommodations: campgrounds, bed-and-breakfasts, sites at RV parks and tourist parking lots (charged per 24-hour period), group lodging facilities, hotels, furnished vacation rentals, tourist residences, and vacation villages.

The following are exempt from paying the tourist tax, in accordance with Article L.2333.31 of the CGCT: minors, holders of a seasonal employment contract working in the municipality, individuals receiving emergency housing or temporary housing, and individuals occupying accommodations for which the rent is less than 1 euro per night, regardless of the number of occupants.

The reporting and payment periods for the tourist tax are as follows:

Monthly for all hosting providers for reporting purposes
Quarterly ( January, May, and September) for payment

The Reporting Platform

If you are a lodging provider and are required to collect the tourist tax, you can access all the relevant legal information, file your return, and make your payment on our online filing platform at https://commingespyrenees.taxesejour.fr/

FAQ

Our answers to your most frequently asked questions.

Is the free loan of real estate subject to the tourist tax?
No, the tourist tax applies only to stays for which a fee is charged.
Under what circumstances is a seasonal worker exempt from the tourist tax?
Seasonal workers are exempt only if they work and rent housing within the Community of Communes.
Can an employee traveling on business be exempt from the tourist tax?
No, an employee traveling on business within the region is required to pay the tourist tax, unless they have a seasonal employment contract and are working in the region’s interest.
I am a customer, renting tourist accommodation located in the municipality where I reside. Do I have to pay the tourist tax?
You cannot be subject to the tourist tax in the municipality of your residence to which you are liable for the housing tax (even indirectly).
Are civil servants and people with disabilities eligible for a special exemption?
No, none. Civil servants and people with disabilities are no longer included among the exemptions provided for in Article L. 2333-31 of the CGCT.
How are unique accommodations (yurts, treehouses, travel trailers, etc.) taxed?
For unique tourist accommodations, there are two options for setting the tourist tax rates:
– If the accommodation is located within the grounds of an establishment recognized under the Tourism Code (for example, a campground or a hotel), the rate applicable to that establishment applies.
– For other establishments, particularly when tourist accommodations are located in a private residence: the tourist tax rate is calculated by applying the rate adopted by the local authority, which ranges from 1% to 5% of the per-person cost of the overnight stay.
Can a local government differentiate between temporary recreational dwellings when setting rates for a campground?
No, the rate for the lot on which the lightweight home is located takes precedence.
Does the tourist tax apply to rentals offered on a daily basis?
No, the rental of accommodations offered on a daily basis—commonly referred to as “day use”—does not give rise to the collection of the tourist tax.
At what point during their stay must guests pay the tax?
The tourist tax must be collected before the tenants’ departure, even if payment of the rent has been deferred.
What category of lodging do vacation rentals fall under?
The term “gîte” comes from the Gîtes de France® brand, which certifies accommodations based on criteria defined by the brand’s own quality charter. There is no automatic equivalence between the “épis” (Gîtes de France®) and the stars (classification under the Tourism Code). More generally, all certified accommodations (Gîtes de France® ears of wheat, Clévacances® label, Accueil Paysan label, etc.)—provided they are not subject to a classification under the Tourism Code (Articles L.311-6, L321-1, L323-1, L324-1 through L325-1, L332-1) are taxed at the rate adopted by the local authority applicable to accommodations awaiting classification or without classification.
I signed a contract with clients that included old rates. What should I do?
Contracts are normally signed, subject to changes in legislation. If the tourist tax has changed, it is therefore normal to ask your clients for it. Remember to include a statement in your contracts below the amount of the tourist tax, for example: “Price subject to change by the local authority – the rate in effect on the date of the contract will apply.”
My property is rented through a real estate agency or booking platform. Who invoices, declares, and remits the tourist tax?
Some agencies, booking platforms, or other intermediaries may collect the tourist tax on your behalf if you have authorized them to do so, as stipulated in your contract or lease. In this case, the agency will collect and remit the tourist tax. This does not exempt you from collecting and declaring the tourist tax yourself if you manage rentals independently. If you book all your stays through an agency or booking platform, you must also declare the tax, but only if it is zero.
I use an online platform (Airbnb, Abritel, etc.) to rent out my property. How do I collect the tourist tax?
Since January 1, 2019, the actual tourist tax has been collected by all vacation rental platforms on behalf of non-professional hosts, at the rates set by the municipality in accordance with Articles 44 and 45 of Law No. 2017-1775 of December 28, 2017, on the amended budget for 2017.
-Important: You must contact the platform’s customer service to verify that the amount collected complies with the rates set by the local authority.
-You are still responsible for reporting the overnight stays booked through the platforms via your personal online filing portal.
What is a non-professional landlord?
A person is recognized as a non-professional landlord when at least one of the following two conditions is met:
– The annual income derived from this activity by all members of the tax household is less than €23,000
– This income is less than the taxable income of the tax household subject to income tax in the categories of wages and salaries, pensions and annuities (as defined in Article 79 of the General Tax Code), industrial and commercial profits other than those derived from furnished rental activity, agricultural profits, non-commercial profits, and the income of managers and partners referred to in Article 62 of the General Tax Code
-Conversely, a landlord is considered a professional if these two conditions are not both met.
What penalties apply to businesses in the event of noncompliance related to the collection or remittance of the tourist tax?
– The 2019 Finance Act strengthened penalties for the following violations:
– Omission or inaccuracy found in the declaration: €150 per violation (up to a maximum of €12,500 per declaration);
– Inaccurate, incomplete, or late submission of the summary report: a fine ranging from €750 to €12,500;
– Failure to collect the tax from a taxpayer (fine ranging from €750 to €12,500)
– Failure to remit the proceeds of the tourist tax (fine ranging from €750 to €2,500).
The above fines are imposed by the president of the District Court, ruling in summary proceedings, at the request of the municipality that established the tourist tax. The proceeds from the fines are paid to the municipality.
Furthermore, failure to pay the tax will reduce revenue earmarked for tourism, and this revenue will ultimately have to be made up through other means, primarily local taxes!
Article L.2333-38 provides that in the event of failure to file a declaration, or failure to pay or late payment of the collected tax, the local authority may initiate an ex officio assessment procedure.
Finally, officials authorized by the local authority may request that the property owner provide accounting records and documents to verify the accuracy of the host’s registry (Articles R2333-50 and R2333-55 of the General Code of Local Authorities). If a discrepancy is found between the declaration submitted and the accounting documents, the host will be required to correct the discrepancy.
What should you do if guests leave without paying the tourist tax?
You will be responsible for collecting the amount owed by guests yourself. You may seek recourse (Article L.2333-35 of the CGCT) within 8 days of the end of the stay, including in the event of a dispute with the guest.
Can I rent out my primary residence?
Yes, you may rent out your primary residence for up to 120 days per year, in accordance with Law No. 2018-1021 of November 23, 2018, on Housing, Urban Planning, and Digital Development (ELAN). If you rent it out for more than 120 days per year, this constitutes a change of use, and you are then required to file a declaration with the town hall. Please note that some municipalities require the owner to register their primary residence with the town hall in order to receive a registration number—be sure to check with your local authorities! Definition: “The primary residence is defined as the dwelling occupied for at least eight months per year—except in cases of professional obligations, health reasons, or force majeure—either by the tenant or their spouse, or by a dependent as defined by the Construction and Housing Code.”
What is the difference between a rating and a label?
The national organization ATOUT FRANCE issues tourist accommodation ratings (from 1 to 5 stars) at the request of the property owner. There is a fee for the rating.
Please note: Bed-and-breakfasts are excluded from the star rating system.
The label, on the other hand, is awarded by private or public organizations such as “Gîtes de France,” “Clévacances,” “Les Olivetains-Haute-Garonne Tourisme,” etc., for furnished vacation rentals and bed-and-breakfasts. Accommodations are rated according to specific criteria (e.g., 1 to 5 “Keys” for Clévacances, 1 to 5 “ears of wheat” for Gîte de France). In return, the certification body promotes the accommodation through its various communication channels. This process also involves a fee.
What happens if my star rating changes or isn’t renewed?
The ATOUT France star rating is valid for a period of 5 years. If it changes, you must notify the local authority as soon as possible and submit either the rating decision or a letter confirming that you have not renewed your rating application.
The classification will be updated in our database so that the new rate can be applied to your next monthly declarations.
Rental platforms must collect the tourist tax rate based on your accommodation’s classification.
Do I need to include the tourist tax on my tax return?
The tourist tax should not be recorded in the books, as it is paid in full to the municipality. The landlord acts merely as an intermediary in the collection of the tax between the local government and the tourist.
However, rental income from short-term rentals must be reported to the tax authorities, as it constitutes additional income.
How can I get information about the business property tax or exemptions from the housing tax?
The tax office is the only authority authorized to provide you with information on all tax-related matters (excluding the tourist tax).

Access the reporting platform