Tourist tax service 

Community of Communes Spelunca-Liamone

For information and assistance, please contact

Marie-Paule Cinotti

at taxedesejour@spelunca-liamone.corsica 

or

on 04 95 25 12 16

TOURIST TAX 2022

Since 1 January 2019, the real tourist tax is applied from 1 January to 31 December for the following tourist accommodations:

  • palaces,
  • tourist hotels,
  • tourist residences,
  • furnished tourist accommodation,
  • holiday villages,
  • bed and breakfast,
  • pitches in motorhome parks and tourist car parks,
  • camping grounds,
  • caravan sites and any other outdoor accommodation sites,
  • marinas.

To this tourist tax is added the additional tax introduced by the Collectivité de Corse. This tax is fixed at 10% of the amount of the tourist tax deliberated by the Community of Communes.

THE APPLICABLE RATES ARE INDICATED PER DAY AND PER PERSON ACCORDING TO THE CATEGORY OF ACCOMMODATION:

  • Palaces = € 3.50
  • 5-star tourist hotels, 5-star tourist residences, 5-star furnished tourist accommodation = €2.60
  • 4-star tourist hotels, 4-star tourist residences, 4-star furnished tourist accommodation = €2.20
  • 3-star tourist hotels, 3-star tourist residences, 3-star furnished tourist accommodation = €1.30
  • 2 star tourist hotels, 2 star tourist residences, 2 star furnished tourist accommodation, 4 and 5 star holiday villages = €0.90
  • 1 star tourist hotels, 1 star tourist residences, 1 star furnished tourist accommodation, 1, 2 and 3 star holiday villages, bed and breakfast = €0.70
  • Campsites and caravan parks classified as 3, 4, and 5 stars and any other outdoor accommodation site with equivalent characteristics, pitches in camping-cars areas and tourist car parks per 24 hour period = 0.50 €.
  • Campsites and caravan sites classified as 1 and 2 stars and any other outdoor accommodation site with equivalent characteristics, marinas = 0.22 €.
  • All accommodation awaiting classification or without classification except outdoor accommodation = 4.4

THE SPECIAL CASE OF NON-CLASSIFIED ACCOMMODATION

Since 1 January 2019, the rate of the tourist tax for unclassified accommodation or accommodation awaiting classification (excluding outdoor accommodation and bed and breakfast) becomes variable and is calculated according to a percentage.

What accommodation is affected?

  1. unclassified tourist hotels
  2. unclassified tourist residences
  3. unclassified* furnished tourist accommodation and bed and breakfast
  4. unclassified holiday villages

* Note that there is no longer any equivalence between labels and rankings.

Labels such as Gîtes de France are no longer considered as a classification, only the classification by decree will be valid.

Contact your label to find out if you have done the classification when you labelled your accommodation.

What is the calculation for unclassified accommodation or accommodation in the process of being classified?

It is 4.4% of the nightly rate per occupant (with a maximum of €3.50).

How to calculate the amount of the tourist tax?

Example 1 A family consisting of 2 adults and 2 children aged 16 and 19 who have stayed 7 nights in a non-classified furnished accommodation for a price of 840€ will have to pay : 

Rental price per night: 840 €/7 nights = 120€ per night

Price per night: 120€ / 4 occupants = 30€ per night

Rate of the tourist tax per night: 30€ x 4.40 % = 1.32 € tourist tax

Tourist tax to be charged: 1.32 € x 7 nights x 3 taxpayers = 27.72 €.

Example 2 A family consisting of 2 adults and 1 child aged 10 staying 1 night in a non-classified residence for a price of €500 excl:

Price per night: 500 € / 3 occupants = 166.67 € per night

Rate of the tax per night: 166.67 € x 4.4 % = 7.33 € of tourist tax.

As a reminder, the amount of the inter-municipal tourist tax is capped at €3.18 + €0.32 additional tax, i.e. a ceiling of €3.50

Tourist tax to be charged: 3.50 € x 2 taxpayers = 7.00 €.

To help you calculate the amount of tourist tax to be collected, a calculator is available on the tourist tax declaration portal.

THE EXEMPTIONS THAT APPLY TO REAL TAXATION ARE :

  1. under 18s
  2. holders of a seasonal contract employed on the territory of the communauté de communes
  3. persons who occupy premises where the daily rent is less than €1
  4. people in emergency accommodation or temporary rehousing

SCHEDULE OF REPORTING AND PAYMENT PERIODS :

The declaration, collection and payment are monthly since 1 January 2020.

Monthly declaration in the following month, before the 10th of the following month.
Monthly payment always in the following month, before the 20th.

TO BE NOTED FOR PRIVATE RENTERS Check the correct application of the tourist tax by the online sales platforms. A declaration must be made via our declaration platform.

ATTENTION: As an accommodation provider, I must inform the tenants of the applicable rates:

- I display the rates of the tourist tax in my establishment: posters are available at the tourist office or can be downloaded from this site

- I show the amount of the tourist tax separately on invoices and contracts