The tourist tax

The tourist tax

The tourist tax is paid by tourists to accommodation providers:

• It is mandatory
• The hosts must declare it and then pay it to the Tourist Office (the income from this tax provides additional resources to develop the tourist promotion of the territory).
• The Community Council sets the terms: tax period, type of accommodation and rates established in accordance with the legislation.
• Note that since January 1, 2019, tourist rental intermediation platforms (such as Airbnb, Booking) are responsible for collecting the tourist tax on behalf of non-professional rental companies.
• Its income is used to improve the services offered to visitors and to work on the tourist development of the destination.

New for 2024: TAR = Regional Additional Tax

From January 1, 2024, the Finance Law for 2023 introduces the regional additional tax (TAR) of 34% to the tourist tax, for the benefit of the local public establishment “Société du Grand Projet du Sud-Ouest”, in the departments of Gironde, Landes, Lot-et-Garonne, Pyrénées-Atlantiques, Haute-Garonne, Gers, Hautes-Pyrénées, Ariège, Lot, Tarn and Tarn-et -Garonne.
“The “Great South-West Rail Project”, under the name GPSO, aims to improve overall rail services and strengthen their modal share in the Great South-West, which is currently lower than the national average. It concerns
both long-distance mobility and everyday transport.”

Concretely, it is a railway project concerning the south-west of France, and which aims to create two high-speed lines (LGV), that of Bordeaux - Toulouse and that of Bordeaux - Spain, as well as a railway development of the south of Bordeaux and the north of Toulouse. The project owner for this project is SNCF Réseau.

This project is financed by the European Union (20%), by the State (40%) and by local authorities (40%), part of which comes from their own budgets, and part comes from this tax. additional stay financed by tourist nights and therefore by tourists.

In this context, the TAR will be recovered by the Urban Community of Grand Cahors, the Lot Valley and Vineyard Community of Communes, the Quercy Blanc Community of Communes, the Pays de Lalbenque Community of CommunesLimogne, on behalf of this local public establishment, under the same conditions as the community tax to which it is added and according to the same principle
that the additional departmental tax voted in December 2011 for application on 01/01/13.
It has the effect of increasing the rates deliberated by the EPCI by 34% from January 1, 2024. You will therefore have to, from this date, collect the tourist tax according to the new rates: they will be communicated from January 2024.

In the event of a proportional tax, for all accommodation awaiting classification or without classification, the TAR increases the actual tourist tax rates and does not increase the obligatory percentage of 4.5%. These are the rates resulting from the application on the price of nights excluding tax which are increased and which, where applicable, are capped at the highest rate set by the deliberation (palace prices).
We are well aware that this tax adds to the already heavy inflationary context, but we are obliged by law to proceed with its application.

Your tourist tax contacts