Tourist municipalities have the option of introducing a tourist tax by deliberation, with the aim of ensuring that tourists staying there contribute to the costs incurred by their visits. In 2022, work was carried out to harmonise the tourist tax throughout the Livradois-Forez destination, resulting in a common table with new rates, to be reviewed in 2024 (see below). As a reminder, the tourist tax is to be collected by accommodation providers for all their customers over the age of 18, with an amount indicated per night and per person. These rates will apply from 1 January 2025.
On 1 January 2026, an additional departmental tax (TAD) will also be collected by the Puy-De-Dôme department. At its meeting on 8 April 2025, the Puy-de-Dôme departmental council adopted the introduction of an additional departmental tax on tourist tax, amounting to 10% of the current tourist tax (e.g. if the applicable tourist tax (depending on classification) is €1, the accommodation provider will now have to collect €1.10). This tax will therefore apply from 1 January 2026 to all tourist accommodation in the département subject to tourist tax. As a reminder, the proceeds of the TAD will be entirely allocated to actions designed to support activity in this key sector and to generate more economic spin-offs (tourist consumption and employment) for the department’s economic players and regions. Some examples of actions: setting up events to support tourist activity at the height of the season, promoting tourist service providers in France and/or Europe, etc…
Taxe De Sejour 2025
