What is the tourist tax?
The tourist tax is the contribution paid by a tourist who is staying in paid accommodation for their use of equipment and services provided by the municipality during their stay.
The tourist tax means that permanent residents are not liable to pay for expenses linked to tourism.
Tourist tax has existed in France since 1910. It is payable in the large majority of tourist destinations, including Ile de Ré.
What is it for?
The tourist tax contributes to the expenses and management of each commune or municipality, that are necessary for the development of tourism in its area.
The municipality decides on the allocation of the tax proceeds, allowing notably:
- to contribute to the management costs of the information centre or to subsidise the tourist office,
- to recruit extra staff for the tourist season,
- to maintain the beaches and tourist facilities,
- to decorate the area,
- to create extra parking spaces,
- to provide local signage, etc...
Who pays the tourist tax?
The tourist tax is paid by tourists. These are people who are staying in paid accommodation.
Please note that minors, those working in the municipality holding a seasonal employment contract or beneficiaries of emergency accommodation or temporary relocation are exempt.
What is the cost?
The tourist tax tariff is set by the municipality according to the nature and the standard of the accommodation.
The tariff can be:
- Fixed, according to the tariff structure defined by the local authority, if the accommodation can be classified
- Proportional to the cost of a night's accommodation before taxes, if the accommodation is non-classified
Two tax regimes exist
- Real tourist tax: this is payable by the tourists and calculated according to the number of nights stayed
- Flat-rate tourist tax: this is payable by the accommodation owner and is calculated according to the maximum capacity, the opening period, the tariff and the allowance applied by the local authority.
On Ile de Ré, the tourist tax is calculated using the real method, that is, according to the number of nights stayed and the number of adults (children are exempt).
Example: for a stay in furnished tourist accommodation that is classified as 3*, for 8 days/7 nights, for 2 adults and 3 children, the cost would be €23.10.
Tax rate for 3* furnished tourist accommodation: €1.65 x 7 nights x 2 adults = €23.10
Tourist tax rate on Ile de Ré,
including the additional departmental tax
| Classification | Cost per night and per person |
|---|---|
| 5-star furnished tourist accommodation | €3.30 |
| 4-star furnished tourist accommodation | €2,53 |
| 3-star furnished tourist accommodation | €1,65 |
| 2-star furnished tourist accommodation | €0,99 |
| 1-star furnished tourist accommodation | €0,88 |
Who collects the tax?
The tourist tax is collected by the tourist accommodation providers (hotels, holiday villages, campsites, tourist residences, holiday rental agencies) or individuals (guesthouses and furnished rentals), who then repay it directly to their area's municipality.