Recaptació i liquidació dels impostos sobre allotjaments temporals per part d'Airbnb a França
What is the tourist tax?
Travelers may be required to pay a tourist tax when they book a reservation at listings in certain municipalities. The amount of the tourist tax is determined by the municipality, and may include additional taxes when voted by the Département (10%) or the Region (for example, the Île-de-France region recently introduced an additional "Grand Paris" tax of 15%). These additional taxes are collected at the same time as the tourist tax and are remitted once a year.
When did Airbnb start collecting the tourist tax?
Starting July 1, 2018, Airbnb began collecting the tourist tax on Airbnb reservations in cities that introduced a tax “au réel” and filed with the French administration (DGFIP file). The amount is remitted once a year to the city on behalf of hosts, professional or individual ones.
Does Airbnb also collect departmental and/or regional taxes when they apply?
Yes, Airbnb also collects departmental taxes and the Grand Paris tax. Airbnb transfers the proceeds of this tax directly to the cities on behalf of the hosts.
How much is the tourist tax?
The tourist tax rate varies according to the property type of the listing as indicated by the host on Airbnb. Learn more out the different types of tourist accommodations in France.
Starting January 1, 2019, the rates are as follows:
- For properties that have been classified (“classées”), the rate is determined in euros per night per person.
- For “non classified furnished” properties, municipalities set a rate between 1% and 5% of the price of the night per person. Find out the rate for your type of property.
The implementation of this reform has led to significant implementation difficulties for cities, platforms, and tax authorities. That's why Airbnb has continued to collect at 2018 rates for the first few months of the year.
However, since Summer of 2019, in cities that have introduced a tourist tax “au réel”, Airbnb collects the tourist tax at the set rates depending on the nature of the accommodation offered (eg "furnished tourism", "hotel" ...) and its ranking (unrated, 1 star ...) as indicated by the host. The platform also collects the departmental tax and the “Grand Paris” tax when they apply.
Since last January, the platforms are now responsible for the collection and remittance of the tourist tax, and for all bookings made through them. For bookings made on Airbnb, as hosts you no longer have to do anything - neither for the collection nor for the remittance or the declaration.
What process do hosts need to follow?
Hosts will need to select the type of property they host, and the corresponding tax rate will be factored into the listing price when guests book the listing. Hosts can do this on the Airbnb website or mobile app when they manage their listings-just go to the Regulations tab and choose the classification category and the applicable tax rate for the listing will be set automatically. Until this step is complete, the rate for a "furnished unclassified" listing will be applied (between 1 and 5% per person of the amount of the night).
What happens if my property type changes?
Hosts can update this information on the Airbnb website or mobile app on the Manage My Listings tab. The new rate will then be updated automatically. Please note: changes may take up to 24 hours to take effect.
When is the tourist tax collected?
The tax is collected when guests book their reservation, not at the time of stay.
Does this automatic collection affect the host’s payouts?
The collection of the tourist tax does not affect the amount hosts receive from guests who book their listing. The rate is calculated automatically and added to the overall amount the guest pays.
How can I verify that the tourist tax has actually been collected on the reservations I accepted?
You will find a summary of your gross revenue generated by Airbnb per period on your personal account (Account > Transaction History > Gross Revenues).
Does Airbnb take into account tax holidays exemptions (for example, for minors, seasonal workers, etc.)?
No. Today, Airbnb’s data collection system does not identify and take into account the exemptions. If guests believe they can claim an exemption, they are responsible for requesting a refund from the municipality where the stay took place. Find out more about how guests can get a refund.
How is the tax remitted to the municipalities?
The repayment is made by Airbnb once a year. The next will be in December 2019.
As a host, can I not allow Airbnb to automatically collect the tourist tax?
No. By accepting the Terms and Conditions of this platform, the hosts (either individuals or professionals) expressly authorize Airbnb to collect the tourist tax in their name and on their behalf.
Find out more about how occupancy tax collection and remittance by Airbnb works.
Note: Hosts located in these areas are responsible for assessing all other tax obligations, including state and city jurisdictions. Hosts with listings in these areas should also review their agreement with Airbnb under the Terms of Service and familiarize themselves with the Occupancy Tax provisions which allow us to collect and remit taxes on their behalf and explains how the process works. Under those provisions, hosts instruct and authorize Airbnb to collect and remit Occupancy Taxes on their behalf in jurisdictions where Airbnb decides to facilitate such collection. If a host believes applicable laws exempt the host from collecting a tax that Airbnb collects and remits on the host's behalf, the host has agreed that, by accepting the reservation, the host is waiving that exemption. If a host does not want to waive an exemption the host believes exists, the host should not accept the reservation.