Tourist tax in Nice
What every Airbnb or Booking host in Nice needs to know to file the tourist tax (taxe de séjour) correctly on the Métropole Nice Côte d'Azur portal.
Renting in Nice
France's fifth-largest city and the heart of Riviera tourism, Nice welcomes visitors all year round: beach summers, the Carnival in February, conferences and city breaks. Airbnb and Booking rentals are plentiful, and most four-month periods include stays to declare.
Busiest periods: All three periods, peaking from May to August.
Local rule to know
In Nice, a second home or buy-to-let property needs a change-of-use authorisation (changement d'usage) from the City before any holiday letting. Since 1 September 2026, a main residence can be let as a furnished tourist rental for up to 120 days a year; beyond that, a change of use is required.
You declare even when the platform collects
Nice is one of the 51 towns of the Métropole Nice Côte d'Azur, which collects the tourist tax through a single portal: taxedesejour.ofeaweb.fr. Airbnb and Booking charge the tax to guests and pay it over, but you must still declare your nights, stay by stay. The amount left to pay is then €0.
Deadlines
- January to April: by 31 May.
- May to August: by 30 September.
- September to December: by 31 January of the following year.
2026–2027 rates
Per person per night, including the 34% additional departmental tax. Minors are exempt.
| Category | Rate |
|---|---|
| Palaces | €6.43 |
| Furnished rentals, hotels and residences, 5 stars | €4.69 |
| 4 stars | €3.48 |
| 3 stars | €2.28 |
| 2 stars | €1.34 |
| 1 star, bed & breakfasts (chambres d'hôtes) | €1.07 |
| Unclassified furnished rentals or awaiting classification | 6.70% of the pre-tax price per person per night, capped at €6.43 |
How to declare
The portal is the same for every town. Our step-by-step guide with screenshots explains every field, including « Coût TTC du séjour » (stay cost): the amount the host received, after service and cleaning fees.
In short
Do I need to declare the tourist tax in Nice if Airbnb collects it?
Yes. Nice belongs to the Métropole Nice Côte d'Azur, which requires an online return for every rental, platforms included, on its portal. The amount to pay is then €0.
What is the rate in Nice for an unclassified rental?
6.70% of the pre-tax price per person per night, capped at €6.43 (2026 rates, unchanged for 2027).
What are the deadlines?
31 May for January–April, 30 September for May–August, 31 January of the following year for September–December.
Your Nice return, filed for you
Upload your Airbnb and Booking exports, review, and the Nuitées robot fills in the Métropole portal stay by stay. From €6 per return.
Try NuitéesBased on the rates published on the Métropole portal (2027 rates identical to 2026). When in doubt, the portal's FAQ prevails.