The tourist tax allows communes to finance the expenses caused by the high number of tourists visiting the area and/or the need to protect the natural spaces and resources that are heavily frequented due to tourism. Please find below information regarding the tourist tax for holiday rentals:
- in the UK
- in France
- in Germany
- in Spain
We recommend that you also refer to the official sites dedicated to the tourist tax in order to ensure that you are aware of the most up-to-date information. For any rental taking place in a country that isn't listed below, we suggest you find out about the current legislation in the country in question.
Roomlala and the Tourist Tax
Roomlala does not collect the tourist tax on behalf of our landlords, nor do we pass the tourist tax onto the communes in question, regardless of the country the rental is taking place in. In fact, contrary to the leading platforms for tourist rentals, Roomlala is a platform specialising in connecting individuals for medium and long-term rentals (on average 90 days), mainly for students. The majority of leases made on our platform are not affected by the tourist tax.
As a landlord renting out accommodation on Roomlala:
If you are still concerned about the types of rental mentioned below, you must verify if the tourist tax applies to the commune you're visiting. If it applies, you'll need to collect and pass on the tourist tax. To find out more, check out the rest of the information below.
The tourist tax for UK rentals
There isn't a tourist tax that applies for UK rentals.
La taxe de séjour pour les locations en France
Does the tourist tax apply to your commune?
To find out if your commune applies the tourist tax, head to the tourist tax's official page: click here.
Who pays the tourist tax?
The tenant is the one who pays the tourist tax and the landlord the collects it and pays it to the commune in question. The amount paid varies from 0,20€ à 4€ per person per night, depending on the type of rental.
List of exempt persons:
- Minors (under 18 years old)
- Those in emergency or temporary housing
- Those with a seasonal work contract in the commune
- Those staying in rentals where the monthly rent is less than 100€ (this exemption is not obligatory)
- Landlords staying in a second residence in a commune where the tourist tax applies
What types of accommodation does the tourist tax apply to?
The tourist tax only applies to seasonal rentals (a duration of less than or equal to 90 consecutive days) and short term rentals for visiting clients:
- Luxury hotels
- Tourist hotels
- Tourist residences
- Holiday rentals between individuals (where the landlord is not present)
- Bed and breakfasts
- Holiday resorts
- Outdoor accommodation (camping, caravan, yacht harbour, parking area)
- Youth hostels
Are you renting for a fixed duration of 1 to 10 months (bail mobilité)?
It isn’t a seasonal rental so the tourist tax does not apply.
Are you renting out a room in your primary residence?
This type of rental is part of the group of accommodation which is waiting for/without classification.
If you are renting the room as a holiday rental, the tourist tax applies and is mandatory. It varies between 1% and 5% of the nightly rate per person, up to the highest tariff charged by the commune. However, if it this rate generates less than the commune’s highest tariff, it will be up to the maximum tariff for 4 star hotels. The nightly cost is the price of the provided accommodation before tax. (cf. article 44 of the 2017 Amending Finance Law).
Note that if you are renting your room as a typical or student furnished accommodation, or have a fixed contract of 1 to 10 months (bail mobilité), the tourist tax does not apply to your accommodation.
How to collect the tourist tax?
As a landlord (host) renting in commune where the tourist tax applies and offering a holiday rental, you must collect the tax yourself upon the arrival of the tenant.
How to declare the tourist tax?
Declaring the tourist tax is an annual process; it happens at the end of the tax assessment period, between 2nd and 22nd November.
The tourist tax in Paris
In Paris, anyone renting out short-term accommodation must collect the tourist tax. You can declare the tourist tax online via the form you can find by clicking here.
All information regarding the tourist tax in Paris can be found on the city of Paris’ official website.
The information provided here concerns rentals in France. We recommend you visit the official sites to ensure that this information is up to date. If you have any questions about other countries, we suggest you find out about the country's legislation as well as the steps taken to collect, declare and pay the tourist tax.
The tourist tax for rentals in Germany
What's the City-Tax in Germany?
The City-Tax, also called "Übernachtungssteuer", "Kulturförderabgabe", or "Beherbergungsabgabe", is a tax applied by some German communes in order to finance and conserve tourist infrastructure. This includes, for example, cleaning streets and beaches to encourage cultural events.
The City-Tax mustn't be confused with the "Kurtaxe" which applies to spa towns. Sometimes both the City-Tax and the "Kurtaxe" apply to a rental.
The City-Tax is calculated as a percentage of the nightly net price (between 2.5% and 7.5%) or as a fee (between 0,50€ et 3,00€, depending on the price per night).
Currently, around 40 German cities apply a City-Tax.
Does the City-Tax apply to your commune?
You can look at your commune's mayoral website or the table below* to find out if the City-Tax applies to the commune. By clicking on the name of the city, you will be redirected to the commune's official website (in German, sometimes with the information in English).
*This is not an exhaustive list
Who pays the City-Tax?
It's the tenant who must pay the City-Tax.
The landlord of the tourist accommodation (host) must collect the tax from the tenant and pay it to the commune.
What types of rental does the City-Tax apply to?
The City-Tax applies to all nights spent in tourist accommodation (hotels, holiday homes or apartments, B&Bs, youth hostels, health resorts, boarding houses, host's spare room).
"No-Shows", meaning nights that have been booked but not used, are also taxed, because the accommodation is still available for a tourist stay.
Who is exempt from the City-Tax?
The tax only applies to paid accommodation hosting external third parties. Free accommodation and trips to your primary or secondary residences aren't affected by the tax. Nights which are unavailable in a professional capacity are also normally exempt.
In some cities, the following people/accommodation are also exempt:
- Minors under the age of 18
- Students, if the rental is necessary to complete a mandatory course
- Students, as part of a school trip
- Those who are extremely handicapped
Are you renting a room in your primary residence?
The City-Tax applies when you are renting a room in your residence if you are renting it as a seasonal rental. Therefore, you are obligated to collect and pass on the City-Tax if the above list of exempt persons does not apply to your tenant.
Tenants who are renting a room in your primary residence for longer than a seasonal rental are able to register with the city in question so they don't have to pay the tax. Make sure to find out if the tax always applies, regardless of the number of nights, in the commune the accommodation is located in.
How is the City-Tax collected?
The City-Tax is to be asked for upon the arrival of the tenant and must be paid to the landlord at the latest by tenant's departure date.
How to declare the City-Tax?
The landlord renting their accommodation for tourism purposes is responsible for declaring and passing on the City-Tax at the end of each tax period. In the majority of cities, the tax must be declared monthly or sometimes also every trimester. The payment must be made on the 10th or 15th of the following month.
You can find the corresponding forms on the cities' official sites.
The information provided here concerns rentals in Germany. We recommend you visit the official sites to ensure that this information is up to date. If you have any questions about other countries, we suggest you find out about the country's legislation as well as the steps taken to collect, declare and pay the tourist tax.
The tourist tax for Spanish rentals
Does the tourist tax apply to your commune?
In Spain, the tourist tax only applies to the Balearic Islands and Catalonia.
Who pays the tourist tax?
Those staying in tourist establishments or intermediaries such as tourist agencies.
In Catalonia, the amount varies between 0,45€ et 2,25€ per day.
In the Balearic Islands, it can vary from 1€ to 4€ per day, depending on the type of accommodation.
List of exonerated persons:
- Minors under 16 years old
- Those staying for health reasons, as well as those accompanying them, under the condition that the trip meets the requirements of needing to receive healthcare according to the health portfolio of the Balearic Islands and Catalonia, and that this is justified and documented
- Those going on a trip which has been subsidised by public administration social programmes regardless of which European Union state they are coming from.
- Those on a trip relating to a force majeure.
What types of rental does the tourist tax apply to?
- Hotels, residential hotels and domestic and domestic tourist accommodation ;
- Tourist apartments
- Different types of rural tourist accommodation, i.e. rural lodges and agri-tourism
- Inns and B&Bs, holiday homes, boarding houses, youth hostels, guest houses, holiday camps or camping sites
- Establishments operated by tourist residence businesses except for residential accommodation
- Holiday accommodation, properties marketed for tourist trips, and properties marketed to tourism which can be registered in accordance with governing statutes
- Cruise ships, if they stop in a Balearic Island port
- Other properties subject to tourism marketing
How to collect the tourist tax
As a landlord renting in a commune that the tourist tax applies to and offering a seasonal rental, you must collect the tax yourself upon the tenant's arrival.
How to declare the tourist tax?
In Spain, the declaration date for this tax is different depending on the commune applying it. In Catalonia, it is every season while in the Balearic Islands it is every trimester.
To find out more, head to the following site:
- The official site of the Catalan fiscal administration: click here
- The official site of the Balearic Islands' fiscal administration: click here.
The information provided here concerns rentals in Spain. We recommend you visit the official sites to ensure that this information is up to date. If you have any questions about other countries, we suggest you find out about the country's legislation as well as the steps taken to collect, declare and pay the tourist tax.
Didn't find an answer to your question? Contact us.