Tourist tax is governed by article L2333-30 of the Code Général des Collectivités Territoriales. It is a contribution levied by the Communities of Communes on holidaymakers (any person accommodated for payment who is not domiciled in the commune) who stay on their territory. Proceeds from this tax are earmarked for the development of tourism in the region, and are intended to boost tourist numbers.
The tax is payable per person per night, and its amount varies according to the type of accommodation, its classification and the area in which it is located (different rates for different communities of communes). The amount of the tax must also be displayed at the accommodation provider’s premises and appear on the bill given to the holidaymaker. It can also be consulted at the relevant town hall or tourist office.
The taxe de séjour must be paid by holidaymakers staying in tourist accommodation, whatever the type of accommodation (palace, tourist hotel, tourist residence, furnished tourist accommodation, bed and breakfast, vacation village, open-air accommodation or marina), or by any person accommodated for payment who is not domiciled in the commune. The holidaymaker must pay the taxe de séjour to the owner or manager of the accommodation, or to the professional who provides the internet booking service on behalf of the accommodation provider. The amount collected is then paid back to the local authority. Certain people are exempt from this tax.
Hôtel Le Ranch des Lac, AugneIntroduction of the Taxe Additionnelle Départementale de Séjour (TADS) in Haute-Vienne
In June 2024, the Haute-Vienne departmental council voted to introduce the Taxe Additionnelle Départementale de Séjour (TADS), following the example of 65 other French departments. This measure, applicable from January 1, 2025, is a continuation of the tourist taxes already in place in the region, and will provide a new source of funding for the development of local tourism.
An asset for tourism
Tourism is a key development vector for Haute-Vienne, enabling the region to showcase its sporting and cultural events, and its natural, cultural and historical heritage, and to support more than 5,000 direct and indirect local jobs. Every year, Haute-Vienne generates between 7.5 and 8 million overnight stays for tourists.
To support this essential economic sector, the département will allocate the proceeds of the TADS, via SPL Terres de Limousin, to structuring actions linked to the deployment of the multi-year marketing plan drawn up for the destination, and in particular support for the qualification of the offering and its sustainable transition.
The revenue generated by the TADS will enable us to meet the growing needs of tourism service providers in a highly competitive environment, while reinforcing the reputation and appeal of the “LIMOUSIN nouveaux horizons” destination.
Simple collection
While the addition of a new tax may raise questions, the TADS has been designed to be both simple to implement and to have a low financial impact (10% increase on the current tourist tax, i.e. a few cents per night).
The TADS applies to tourist taxes already collected in real terms – i.e. paid by tourists – and based on actual nights spent.
Calculation of the TADS is straightforward. It represents a 10%increase inthe amount of the tourist tax voted by the Commune or Communauté de communes.
– Example calculation: if the tourist tax for a hotel or 3* rental is €0.80/night, the accommodation provider will now have to collect and pay back to the Communauté de communes or Commune €0.88 (tourist tax + 10%).
The Communauté de communes or Commune will then pay the remainder directly to the Département. Accommodation providers can now declare and pay both amounts in a single operation, making the management of this additional tax quick and easy.
Find out how much you pay in tourist tax
Each inter-communal territory has its own rates, collection period and rate of repayment. To find out the rules applicable to your place of stay, contact your local community or tourist office. To find out how much taxe de séjour to pay, you can consult this teleservice: taxe de séjour rates by commune.
In Haute-Vienne, you can find out more about the professional areas of tourist offices here.
Find out more about taxe de séjour rates by commune in Haute-Vienne :
