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Tourist tax · Alpes-Maritimes Work out the tourist tax on a stay, town by town

The rates voted by each town in the Alpes-Maritimes, the 34% additional tax, the rule for unrated lets and the exemptions: the amount for a stay, with the calculation step by step and its sources.

Updated

A furnished let is rated when an accredited body has given it its stars (valid five years).

For the whole accommodation. Required for an unrated let: the tax depends on it.

Seasonal work contract in the town, emergency or temporary rehousing.

Nothing is stored.

How the tourist tax is worked out

The town’s rate. Each town, or its group of towns, votes a rate per person and per night for each category of accommodation, between a floor and a ceiling set by law (French local authorities code, article L2333-30). For 2026, the ceiling for a furnished tourist let runs from €0.80 (1 star) to €3.60 (5 stars), and €4.90 for a palace.

The unrated let. For accommodation without a rating or awaiting one, the law sets the rate per person and per night at 1% to 5% of the cost per person of the night, within the limit of the highest rate adopted by the town. The cost of the night is the price before tax; it is divided by all occupants, children included, and each liable person then pays that rate. Since the finance act of 14 February 2025, the ceiling is the highest rate the town has voted, often the palace rate.

Additional taxes. In the Alpes-Maritimes, the Var and the Bouches-du-Rhône, an additional 34% has been added to the town’s rate since 1 January 2023, for the company building the new Provence Côte d’Azur rail line (article L4332-4). A département may also add 10% (article L3333-1): the DGFiP file shows none for the Alpes-Maritimes, and neither does the Métropole Nice Côte d’Azur 2026 rate sheet.

Exemptions. The tax is not paid by: under-18s; holders of a seasonal work contract employed in the town; people in emergency accommodation or temporary rehousing; people occupying premises whose rent is below the amount voted by the town (article L2333-31).

An example. In Nice, in 2026, an unrated flat let at €150 before tax a night to four people, two of them children: €150 ÷ 4 = €37.50 per person; 5% of €37.50, plus 34%, is €2.51 per adult per night; €5.02 a night for the two adults. This is the example given on the Métropole’s official rate sheet.

For the other steps of a furnished tourist let (declaration, registration number, change of use, cap on days), see the rules in your town and our note on the 2026 rules from Nice to Cannes.

Sources

This calculator summarises the rules and rates at the date shown, from the sources cited. It is not legal or tax advice; a recent decision may be missing from the file: if in doubt, the town’s tourist tax office has the final word.