The 2026 rates by accommodation category
The Ville de Paris sets the rate per adult per night according to the type and star rating of the accommodation. The city's tourist-tax portal states that the grid in force from 1 January 2027 will be identical to the 2026 grid, and publishes it as a tariff sheet (both checked 9 October 2026). The total you pay is made of four parts:
| Category | City rate | Total per adult per night |
|---|---|---|
| Palace | €4.90 | €15.93 |
| 5-star hotel, residence or furnished rental | €3.60 | €11.70 |
| 4-star | €2.60 | €8.45 |
| 3-star | €1.70 | €5.53 |
| 2-star | €1.00 | €3.25 |
| 1-star; holiday village; chambre d'hôte (B&B); hostel (auberge collective) | €0.80 | €2.60 |
| Campsite, 3 to 5 stars | €0.60 | €1.95 |
| Campsite, 1 or 2 stars | €0.20 | €0.65 |
Why the total is 3.25 times the city rate: the Ville de Paris tax page explains that a 10% département surcharge, a 15% regional surcharge for the Société des Grands Projets (the Grand Paris Express metro builder) and a 200% regional surcharge for Île-de-France Mobilités, the regional transport authority, are added to the city's rate. In a 3-star hotel, for example, €1.70 + €0.17 + €0.26 + €3.40 = €5.53.
Compared with the 2025 grid, only the top two categories changed: a palace went from €15.60 to €15.93 and a 5-star from €11.38 to €11.70. The rates from 4-star down are unchanged.
Who pays and who is exempt
The tax is owed by adults staying in paid accommodation in Paris who are not resident there. The Ville de Paris lists these exemptions, and its tourist-tax portal says they apply on presentation of proof:
- minors (under 18)
- holders of a seasonal work contract employed in Paris
- people in emergency accommodation or temporary rehousing
- occupants paying a rent below €100 a month
Business travel is not on the list, so business travellers pay the normal rate.
What it adds up to: worked examples
All examples use the 2026 grid and count adults only.
| Stay | Calculation | Tourist tax |
|---|---|---|
| Couple, 4-star hotel, 4 nights | 2 × €8.45 × 4 | €67.60 |
| Family of 2 adults + 2 children, 3-star, 5 nights | 2 × €5.53 × 5 | €55.30 |
| Solo traveller, hostel, 3 nights | 1 × €2.60 × 3 | €7.80 |
| Couple, palace, 2 nights | 2 × €15.93 × 2 | €63.72 |
For most mid-range trips the tax adds a few euros per night per adult, but in 4-star and above it is worth putting in the budget, especially for groups of adults.
Short-term rentals and unclassified apartments
Many holiday apartments have no official star rating. For these, and for accommodation awaiting classification, the city's tariff sheet sets the rate at 5% of the per-person nightly price before VAT, with the département and regional surcharges added on top, up to the highest rate of €15.93 per adult per night. The per-person price is the total nightly price divided by the number of guests, children included.
Following that formula, an unclassified apartment at €180 a night for two adults and one child works out as:
- €180 ÷ 3 guests = €60 per person per night.
- City part: 5% of €60 = €3.00.
- Surcharges: 10%, 15% and 200% of €3.00 = €0.30 + €0.45 + €6.00.
- Total: €9.75 per adult per night, so €19.50 a night for the two adults. The child pays nothing.
The Ville de Paris runs an online simulator on the tourist-tax portal for exact figures. Because the rate is a percentage, a pricier apartment can cost more in tax than a 4-star hotel, up to the €15.93 cap.
How it is collected
The Ville de Paris says the tax is collected by the host, or by the booking platform, at the rates in force at the time of the stay rather than at the time of booking. Hosts must display the applicable rate.
Platforms do it differently. Airbnb's help article for France says the tax is calculated automatically, added to the total the guest pays, and collected when the guest books; until a host selects a classification, the unclassified rate applies. For hotels and other booking channels, check your confirmation: if the tax is not shown as included, the property will collect it during your stay.
For how to pay a hotel bill with a foreign card and when cash still helps, see paying in Paris by card and cash. To choose where to stay so you are not crossing the city every day, see a 3-day Paris itinerary by arrondissement, and to cut the museum part of the budget, see whether the Paris Museum Pass is worth it.