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FRANCE

A new Luxury Hotel Tax on rooms costing more than €200, designed to reap ca. €90m, was scrapped in November 2011, just weeks after being introduced. On the face of it good news but in truth smoke and mirrors. for the fact that it was coupled with the announcement that the reduced rate of TVA (Taxe sur la valeur ajoutée) will increase from 5.5% to 7% (whilst the standard rate 19.6% rate remains unchanged, it is the reduced rate that applies to hotels).   

France already levies Taxe de Sejour on the hospitality industry, which is summarised in the table below, with a more complete guide here.

Nature de l'herbergement (type of establishment) TARIF
MINI MAXI
 Hotels, residences and furnished accommodation: 5-star category €0,65 €1,50
 Hotels, residences and furnished accommodation: 4-star category
 Hotels, residences and furnished accommodation: 3-star category €0.50 €1,00
 Hotels, residences and furnished accommodation: 2-star category €0,30   €0,90
 Holiday village "grand confort"
 Hotels, residences and furnished accommodation: 1-star category  €0,20  €0,75
 Holiday village "confort"
 Hotels, residences and furnished accommodation: "Unclassified"  €0,20  €0,40
 Camping, caravans & outdoor accommodation: 4-star category €0,20  €0,55
 Camping, caravans & outdoor accommodation: 3-star category
 Camping, caravans, outdoor accommodation & marinas: 2-star category €0,20  €0,20
 Camping, caravans, outdoor accommodation & marinas: 1-star category
 Children under the age of 13 are among the many categories of those who are exempt.