Tourist tax Information

Tourist tax

On behalf of the Tourist Office of Banyuls-sur-mer, your host collects a tourist tax to improve the quality of your arrival and make your stay even more enjoyable. This amount serves entirely to improve tourist activities of which you benefit directly: the functioning of the Tourist Office, improvement and maintenance of signage, entertainment ...

By means of deliberation as of 31 October 2002, the Tourist Office of Banyuls-sur-Mer introduced the tourist tax.

This tax - on behalf of the Tourist Office - is imposed to all tourists staying at least one night in the territory.

For the landlords/hosts:

The hosts have an intermediary role in the recovery of taxes, and are subject to a number of commitments:
- Show the tourist tax rate upon arrival, visible to the customer.
- Include the tourist tax in the customer's bill.
- Collect the tax before the departure of the guest(s).
- Maintain and retain a monthly register stating the number of people who stayed in their location, the number of overnight stays, the amount of taxes collected
and if necessary provide the reasons for exemptions or reductions on the tax.
- Send the taxes for each period to the Tourist Office of Banyuls-sur-Mer, completed and accompanied by means of settlement (cheque payable to the Public Treasury or via bank transfer).

Rates per night and person are:

- ***Hotels: €1
- **Hotels: €0,80
- *Hotels *: €0.70
- Hotels: €0.40

- Tourist Residences ***: €0.80
- Tourist Residences: €0.55

- Furnished / Rooms / guest houses (B&B): from 3 to 5 stars or “Clés Vacances”: € 1
- Furnished / Rooms / guest houses (B&B): 2 stars or 2 “Clés Vacances”: € 0.80
- Furnished / Rooms / guest houses (B&B): 1 star or 1 “Clé Vacance”: € 0.65
- Furnished / Rooms / guest houses (B&B): Other: € 0.55

- Camping: € 0.22

Pursuant to the Article L. 2333-31 du CGCT, are exempt of this tax:

- Minors (under 18 years).
- Holders of a seasonal work contract working in the town.
- Persons receiving emergency accommodation or temporary relocation.

This reform excludes all possible alternative exemptions (officials and agents of the state, welfare recipients, elderly and disabled persons with help at home, people with disabilities, holders of a disability card, political refugees, etc ... )


Since 01st January 2015, there are no more opportunities for reducing this tax.
Holders of the card "famille nombreuse" (large family) and those paying their stay with “chèques vacances” (holiday vouchers) no longer benefit of reductions.

Mandatory reporting of furnished accommodation

Anyone who offers furnished apartments (studio’s, apartments, villa's, etc ...) or a guest room, to accommodate tourists, must make a prior declaration to the “Secrétariat de l'Office de Tourisme de Banyuls-sur-mer” (the secretariat of the Tourist Office of Banyuls-sur-Mer), on behalf of the municipality.

This rule under Article L324-1-1 of the “Code de tourisme” (Tourism Code) is derived from Article 24 of the Law Nr. °2009-888 of 22nd July 2009 for the development and modernisation of tourist services.

Declaration form for a guest room/apartment (cerfa Nr. 14004 * 01)
Declaration form for a guest house/B&B (cerfa Nr. 13566 * 02)

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