New Lockdown declared in France as of Friday 30th October

We are now in a new lockdown period in France.

If this means you can no longer come and visit properties with us in person, you can rest assured that we are continuing to work for you. We are doing the following:

  • Updating and adding new properties on our website
  • Exchanging emails and calls with buyers and vendors
  • Putting together property lists, sending you available information and material on your preferred properties
  • Accompanying you on live virtual tours
  • Taking on new sales mandates
  • Carrying out virtual signing using an e-signing facility for all legal documents.

The buying process will continue for all the ongoing sales as notaires, banks, administrations and France Property Angels continue to work.

With our best wishes to all our clients from the France Property Angels Team



January 2020

A new tax reform was implemented on 1st January 2019 with regards to the calculation of the local tourist tax, which is payable to the local commune.


This is the “taxe de séjour, which is usually payable by any guests staying in all types of furnished rental accommodation (from furnished holiday lets to hotels) who do not reside there or pay habitation tax to the commune. Up to now this has been a small fixed rate per night (often less than a Euro!).
In hotels, guests are usually asked to pay this small tax when they arrive at the hotel, and for holiday lets and catered chalets, the weekly rental figures tend to include this tourist tax.
In all cases, the rental landlord is responsible for paying the tourist tax to the local commune via the town hall (
although marketing platforms such as Airbnb usually recover a fixed level of tax from the guests and pay the local community on the owner’s behalf).

Landlords have always had to register their furnished rental property with the local Mairie and to make a declaration, in order to pay the taxe de séjour. This method of declaration and payment of the tax has not changed.

In fact, the main change relates to the fact that France now distinguishes accommodation that has a tourist certificate classification and accommodation that either does not have any classification, or that is waiting to be classified, and the rates of tourist tax differ accordingly.


There was a fixed rate across the country depending on the category of accommodation, with tariffs ranging from 0.20€ per night per person on a campsite, to 4€ per person per night in luxury hotels exceeding a 5* rating (see attached annex)
The accommodation that is NOT classified used to carry a lower rate of tourist tax than those which are.


Any rental properties that do not have a tourist certificate classification* (see notes on how to obtain this later in this information leaflet), including those awaiting their classification, will be subject to a tourist tax per adult, calculated on a PERCENTAGE of the cost of the accommodation per night!

Each commune had to decide prior to 1st October 2018 which percentage to apply in their commune as of 1st January 2019. The percentage ranges from 1% to 5% of the cost per night per person but is capped at the nightly rate of 4* properties on the classification scale (see annex) – taking the current scale of tourist tax, this would be a maximum of 2.30€ per night.

In some communes, a departmental tax (of 10%) can be applied and this is also a committee decision. This is added to the nightly accommodation cost & therefore also increases the new fixed nightly percentage for non-classified accommodation.

As an example, in Morzine, the fixed rate per person per night is 3% of the nightly rate (before VAT), capped at 2.30€.

However, in both Val d’Isère and Courchevel, the fixed rate per person per night is 5.5% of the nightly rate (before VAT) capped at 2.53€. This therefore includes the additional departmental tax!

There is an on-line declaration system available for most French communes, enabling you to calculate your exact rate and total tourist tax. You can find the new rates for your particular commune on your local Mairie’s website and we would suggest you look these up as soon as you can, so that you are aware of how this could affect your income (from January 2019).


  1. 1)  What is the definition of a MEUBLE DE TOURISME?

    All chalets, apartments, studios, villas, houses, cottages available for short-term furnished let are classed as tourist rental properties, known as “meublé de tourisme. This therefore excludes any property which is used as the principal residence of the tenant.

    This does not automatically mean these properties have a tourist certificate classification! It is unfortunate that the classification is also known as MEUBLE DE TOURISME but you do not have the classification unless you have applied for it!
    You can register your furnished rental property with the local town hall but this does not automatically entitle you to a tourist certificate – you have to APPLY for one of these separately.

  2. 2)  So what is the tourist certificate classification (MEUBLE DE TOURISME CLASSE)?

    The classification of tourist accommodation is broken down into 5 categories from 1-5 stars.
    In order to obtain the star rating, an inspection visit must take place via an external organisation (which varies from commune to commune) and a questionnaire containing 112 criteria is used to check facilities in the rental property, services supplied to the client, as well as accessibility and sustainable development.
    There is a system of points earned across the questionnaire, some of which are “obligatory”, and some “exclusive” and the star rating will depend on the number of points earned on each part of the questionnaire.
    This visit carries a one-off fee in the region of 150-350€ according to the size of the property.

    The certificate is issued within 1 month of the visit and is valid for 5 years.

    All classified tourist accommodation is registered on a national register with Atout France.

3) What are the advantages of the tourist certificate classification (MEUBLE DE TOURISME CLASSE)?

There are already several advantages of having a tourist certificate classification for your furnished rental property :


FIXED RATES OF TOURIST TAX 2019 SCALE (no change in 2020)




2018 MIN

2018 Max

2019 MIN

2019 MAX

2019 inc 10% departmental tax

Luxury establishments,
higher than 5* rating



5* hotels, tourist residences, furnished
self-catered or catered accommodation


4* hotels, tourist residences, furnished
self-catered or catered accommodation


3* hotels, tourist residences, furnished
self-catered or catered accommodation

2* hotels, tourist residences, furnished
self-catered or catered accommodation;
also 4*& 5* holiday villages and equivalent

1* hotels, tourist residences, furnished
self-catered or catered accommodation;
also 1*, 2* and 3* holiday villages, B&B,
camping car pitches, 24-hour tourist
parking and equivalent


Hotels and tourist residences, holiday villages WITHOUT any classification


Furnished tourist accommodation and similar AWAITING classification, or WITHOUT any classification

3*, 4* and 5* campsites and caravan
sites and any other open-air
​accommodation with similar features
1* and 2* campsites and caravan sites
and any other open-air accommodation
​with similar features, boating marinas




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© Copyright Campion (UK) Ltd 2017.
FRANCE PROPERTY SALES SARL C.P. No CPI 7401 2016 000 004 662