Unrated holiday rental in Nice: how the tourist tax is calculated and which « stay cost » to declare

The 2026 rate for an unrated rental

For accommodation that is unrated or awaiting a star rating, including unrated furnished holiday rentals (meublés de tourisme non classés), the Métropole Nice Côte d'Azur applies a percentage-based tax: 6.70% of the price per person per night excluding tax, capped at €6.43 per person per night.

That 6.70% is made up of 5% metropolitan tax and a 1.70% surcharge funding the new Provence–Côte d'Azur rail line. Under-18s are exempt.

A rated rental pays a fixed amount per person per night instead, from €1.07 for one star to €4.69 for five stars in 2026, so getting your rental rated can change the amount considerably.

A worked example

A 2-night stay for 4 adults, costing €258. Cost per person per night: 258 ÷ 2 ÷ 4 = €32.25. Tax: 6.70% × €32.25 = €2.16 per person per night, below the cap. Total: 6.70% × €258 = €17.29 (the portal works on the total cost, without rounding each night).

If the stay was booked on Airbnb or Booking, the platform has already collected this amount: the portal shows it, and the host still pays €0.

What to enter as « Coût TTC du séjour »

For platform bookings, the Métropole's instructions ask for the total amount you received per booking, after service and cleaning fees. In practice: on Airbnb, the payout for the booking minus the cleaning fee; on Booking, your net payout after commission.

The portal divides that amount by nights and guests to calculate the tax, so a mistake here skews every stay.

Leave the maths to a tool

Nuitées reads Airbnb transaction histories and Booking payout statements, applies this rule stay by stay, counts exempt children and prepares a nights register (registre des nuitées) as an Excel file, attached automatically to your return on the portal.

In short