1. The official Paris tourist tax rates for 2025 (where to check)

If you only do one thing, use the Taxe de séjour Paris official portal to confirm the current rate bands and any local additions.

2. What the tourist tax is, and who pays it

In France, the tourist tax is charged to guests (not hosts) and is due per person, per night.

In practice, the guest pays it on top of the accommodation price, and the host or booking service collects it and then pays it to the city.

If you’re checking tax because you’re planning to host, read Paris short-term rental rules for owners.

3. How Paris calculates tourist tax for unclassified vs classified stays

Paris uses different rules depending on whether your property is classified.

3.1 Unclassified or "awaiting classification"

For unclassified accommodation, the amount is calculated as a percentage of the nightly price (excluding taxes) per person, per night, within a cap set by the city. The government summary explains how percentage-based tourist tax works for "sans classement".

For Paris specifically, the official 2025 cap and calculation notes are published in the national update on the Paris rates.

Mini example (unclassified):
If your nightly price is €200 (excluding tax), 2 guests stay 3 nights, and the portal shows a 5% rate with a cap, the tax is calculated from that base, then capped if needed. Always confirm the exact cap and any additions on the official portal.

3.2 Classified accommodation

If your accommodation is officially classified, Paris typically applies a fixed amount per person, per night based on category. The quickest way to avoid mistakes is to match your listing's classification settings to the official Paris table in the portal.

4. Common exemptions (and when not to charge it)

Some guests are exempt from tourist tax. For example, Enfant de moins de 18 ans is listed as an exemption in the national guidance.

Because exemptions and thresholds can be updated locally, confirm edge cases in the official Paris guidance before you change how you charge.

5. Airbnb and platforms: who collects it, and when

If you take bookings on Airbnb, collection is typically handled automatically and collected at the time of booking. Airbnb explains this in Airbnb guidance on taxe de séjour collection timing.

If you take direct bookings, or use a channel that does not collect automatically, you need a simple process to calculate and show it clearly to guests.

6. What must appear on invoices and house rules

Tourist tax needs to be shown clearly. Service-Public notes that the amount should be displayed and appear on the invoice given to the guest.

The Economy Ministry also emphasises that the invoice should clearly separate the tourist tax from the accommodation price, especially when collected via online booking services.

7. Quick checklist: stay compliant in Paris

• Confirm your exact 2025 rate and cap in the Taxe de séjour Paris official portal.
• Make sure your listing settings match your classification status (classified vs unclassified).
• Apply exemptions correctly (including Enfant de moins de 18 ans).
• If a platform collects it, sanity-check that the amounts and categories are correct.
• If you collect it yourself, ensure invoices clearly show the tourist tax line item.

This guide is for general information only and is not legal or tax advice. Rules change, so always confirm with the official Paris portal or a qualified adviser.