Nice tourist tax: filing periods and deadlines for 2026–2027

The three filing periods for the tourist tax in the Métropole Nice Côte d'Azur, their deadlines, and how to handle a stay that spans two periods.

Three periods a year

In the Métropole Nice Côte d'Azur, the tourist tax is declared per four-month period (quadrimestre), so three times a year for each property:

Period 1: 1 January to 30 April, to be filed by 31 May.

Period 2: 1 May to 31 August, to be filed by 30 September.

Period 3: 1 September to 31 December, to be filed by 31 January of the following year.

Next deadline: the September–December 2026 return is due by 31 January 2027.

Which period does a stay belong to?

A stay belongs to the period that contains its nights. A booking from 28 August to 5 September has nights in two periods: the August nights fall in period 2, the September nights in period 3. The fairest approach is to split the stay at the boundary and share the amount pro rata by nights.

Get your return ready early

Export your bookings as soon as the period ends. On Airbnb: the reservations export and the transaction history. On Booking: the reservations export and the monthly payout statements. Payouts arrive after the stay, so take an extra month after the period ends for transactions.

Then check cancelled or refunded stays, which are not declared, and children, who are exempt.

Never miss a deadline again

Nuitées emails you 30, 15 and 3 days before each deadline for every property not yet declared, reads your past returns on the portal so nothing is filed twice, and fills in the return for you once your files are uploaded.

In short

What is the deadline for September to December?

31 January of the following year. For 2026: 31 January 2027.

Is a stay spanning two periods declared twice?

Its nights are split between the two periods: each part is declared in its own period, with the amount shared pro rata.