Occupancy Taxes

Occupancy Taxes

Since 1 January 2011, the Rouen-Normandy metropolitan region receives occupancy taxes throughout its territory. The income is allocated to expenditure to promote tourism in the region.

This tax is collected throughout the calendar year (January 1 to December 31) from all those offering lodging to tourists, whatever their status, from any person who stays overnight in the territory of the Rouen metropolitan region, and who is not resident in one of its towns and does not have a right of residence for which they are liable for council tax.

The Local Authorities General Code (CGCT) determines tariff bands according to the categories of accommodation. By decision of February 9, 2015, the metropolitan region has selected the following rates per person per night.

Accommodation category (Metropolitan Rates in € / night / person)

Palaces and other facilities of equivalent touristic classification € 1.35

5-star tourist hotels, 5-star tourist residences, 5-star furnished accommodation and other establishments of equivalent touristic classification € 1.15

4-star tourist hotels, 4-star tourist residences, 4-star furnished accommodation and all other establishments of equivalent touristic classification € 0.95

3-star tourist hotels, 3-star tourist residences, 3-star furnished accommodation and other establishments of equivalent touristic classification € 0.70

2-star tourist hotels, 2 star tourist residences, 2-star furnished accommodation, 4 and 5-star holiday villages and all other establishments of equivalent touristic classification € 0.50

1-star tourist hotels, 1-star tourist residences, 1-star furnished accommodation, 1, 2 and 3-star holiday villages, guest rooms, caravan sites per 24 hours and all other establishments of equivalent touristic classification € 0.30

Hotels and tourist residences, holiday villages awaiting classification or unranked € 0.30

Furnished accommodation and similar awaiting classification or unranked € 0.30

Campgrounds and caravan parks classified as 3, 4 and 5 stars and other outdoor sites of similar characteristics € 0.55

Campgrounds and caravan parks classified as 1 and 2 stars and other outdoor sites of similar characteristics, marinas € 0.20

For lodgings benefiting from neither prefectural classification, nor labelling, the price will be based on the statements of the hosts, with the option to carry out checks to verify the real standard of comfort of the accommodation.

Exemptions

Exemptions (Art. L. 2333-31 and ff. of the CGCT)
The following are exempt from the occupancy tax:

  • Minors
  • Holders of a seasonal work contract employed in the municipality
  • Persons receiving emergency accommodation or temporary relocation
  • Individuals occupying premises where the rent is less than an amount determined by the council.

Remedies

Pursuant to Article R. 2333-57 of the CGCT, any client subject to the occupancy tax who disputes the amount of the tax must pay it. He may then directly enter a claim at the District Court of Rouen (sis Palais de Justice, 34 rue aux Juifs – 76037 ROUEN CEDEX 1 – Tel.: 02 35 52 88 98), for a decision on his request for repayment.