Tourist tax rates_Data DELTA 2024 and 2025

Description

Article 2 of the Decree of 9 August 2022 on the methods of transmission and publication of information concerning the **tourist tax and the flat-rate tourist tax**, as amended by the [Decree of 6 December 2023] (https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000048898839) provides that the information on tourist tax deliberations is now transmitted to the tax authorities via the DELTA application, accessible via the [public administration website] (https://portail.dgfip.finances.gouv.fr/). The deadline for notification in DELTA (which has replaced OCSIT@N since 2024) is 15 September, in line with [Decree of 6 December 2023](https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000048898839) . Information on the tourist tax and the DELTA application can be found here: * The elements of taxation entered in the application by the deliberative authorities (municipalities or EPCIs) concern: the system of real or flat-rate taxation of the tourist tax established in the territory according to the nature of the accommodation (Article L2333-26 of the General Code of Territorial Collectivities and Article L2333-40), the rates applicable according to the category of accommodation (Article L2333-30 of the CGCT) the tax collection period(s) (from 1 January to 31 December for almost all municipalities) the minimum rent from which the tax is due (Article L2333-31 of the CGCT), the rate of abatement which may apply to flat-rate accommodation (III. Article L2333-41 of the CGCT) * Departments do not vote on tariffs They may only introduce a tax additional to the municipal or community tariffs at a rate of 10% (Article L3333-1 of the CGCT). This deliberation of an institution must be entered in DELTA . * Deliberations apply for the entire calendar year. In the absence of a new tariff vote or a deliberation reporting the establishment of the tourist tax, the elements of taxation remain applicable in the following years. A new deliberation replaces the previous one on 1 January of its effective year (N+1 or N+2 depending on the voting date). The tariffs entered in DELTA are published on the following websites: [Mini-site of the tourist tax](http://taxesejour.impots.gouv.fr/) (in January N) This website is intended for travellers and allows them to know the tourist tax rates applied in the territory of a municipality. [Catalogue of prices on impots.gouv.fr](https://www.impots.gouv.fr/taxe-de-sejour) (before 15/10 N-1) If you are a digital operator offering online accommodation booking and you have been subject to the obligation to collect the tourist tax since 1 January 2019, this website allows you to retrieve the price file in XML format extracted from the DGFIP DELTA application. * Data will be published in opendata every year in mid-October for rates N and N+1. The publication will include: the deliberations applicable to all local authorities in the year following publication, if any, the deliberations applicable in the year of publication if they are included in DELTA. * The information is presented for each municipality in whose territory a deliberation (municipal or community) setting tariffs is recorded in DELTA. * Rates They are detailed by nature and category in column P. If a municipality is absent from the file, then no tourist tax applies for the municipality in the years concerned. * The rate of additional taxes Departmental and regulatory (Île de France Mobility Article L.2531-18, Société des Grands Projets Article L.2531-17, high-speed lines Article L.4332-5, L.4332-4, L.4332-6 of the CGCT) are indicated for each municipality concerned in columns R to W. * The total price It is indicated column X. However, for establishments not classified or awaiting classification, a rate between 1% and 5% shall be indicated in column P. This is the rate voted by the community, it applies to the amount of the night and must be capped at the highest rate applicable on the municipality, the additional taxes are calculated on this capped rate. The practical guide of the Directorate General of Local Authorities (DGCL) indicating the calculation formula for the proportional rate and a simulator are available here [Taxe de séjour | collectivites-locales.gouv.fr. ](https://www.collectivites-locales.gouv.fr/finances-locales/taxe-de-sejour) * The regime This can be real or flat rate. It shall apply to the nature of the institution in column O. When the community has voted for the application of the flat-rate scheme for at least one type of establishment, it has the possibility of voting for abatements (III. Article L2333-41 of the CGCT), these are published in the file "Abattements taxe de séjour_Data DELTA."

Resources

Name Format Description Link
8 https://www.data.gouv.fr/api/1/datasets/r/4a9b526c-bd7f-4634-89d2-76f0fe7fa536
23 https://www.data.gouv.fr/api/1/datasets/r/a7dd7995-3106-48fb-ac0e-ffb9b4a1a5fa

Tags

  • taxe-de-sejour
  • 2024
  • deliberation
  • elements-de-taxation
  • collectivites-locales
  • fiscalite
  • 2025

Topics

Categories