Tourist tax in Nice in 2026: rates and filing

In Nice, the 2026 tourist tax on an unclassified furnished rental is 6.70 % of the pre-tax nightly price per person, capped at €6.43 per person per night; a classified rental pays a fixed rate, from €1.07 (1 star) to €4.69 (5 stars). These amounts include the 34 % additional tax and apply to adults only. Airbnb collects and remits it; you must still file your nights online every four months, even when the total is zero.

Tourist tax in Nice is set and collected at metropolitan level, by the Métropole Nice Côte d'Azur. Here are the rates checked on its official portal, how collection works and the filing calendar.

Updated 13 October 2026.

2026 rates, category by category

Rates per person and per night, in force since 1 January 2026 across all municipalities of the Métropole, additional tax included:

• Palaces: €6.43.
• 5-star tourist rentals (and 5-star hotels and tourist residences): €4.69.
• 4-star tourist rentals: €3.48.
• 3-star tourist rentals: €2.28.
• 2-star tourist rentals: €1.34.
• 1-star tourist rentals, guest rooms: €1.07.
• Unclassified rentals or rentals awaiting classification: 6.70 % of the pre-tax cost of the night per person, capped at €6.43.

Each rate breaks down into a metropolitan share and a 34 % additional tax, introduced by the 2023 Finance Act in the Alpes-Maritimes, Var and Bouches-du-Rhône to fund the new Provence Côte d'Azur rail line. For a 3-star rental, for example: €1.70 metropolitan share plus €0.58 additional tax, i.e. €2.28. For unclassified rentals, 6.70 % is 5 % plus 1.70 %.

The Métropole's portal states that 2027 rates remain identical to 2026 rates. The official rate sheets can be downloaded from the Métropole Nice Côte d'Azur tourist-tax portal.

The calculation for an unclassified rental

This is the most common case, and the least intuitive. The percentage does not apply to the total price of the night but to the price per person, then it is multiplied by the number of people liable. The two examples given by the Métropole:

• Two adults, €80 a night before tax: €80 ÷ 2 = €40 per person; 6.70 % of €40 = €2.68; so €5.36 a night for both.
• Four people, €150 a night before tax: €150 ÷ 4 = €37.50 per person; 6.70 % = €2.51; so €10.04 a night for four adults, or €5.02 for a couple with two minor children, who are exempt.

The €6.43 cap only applies to very expensive nights once divided per person: it is reached above roughly €96 per person per night.

Classified or not: what the tax says about classification

At the same price, a classified rental often makes its guests pay less tourist tax. Take the first example again: two adults, €80 a night. Unclassified: €5.36 a night. 3-star: 2 × €2.28 = €4.56. 2-star: €2.68.

The gap is small on one night, but it adds to the displayed price, and it comes on top of a much larger tax advantage for the owner: under micro-BIC the allowance rises from 30 to 50 %. We cover this in our guide to Airbnb tax in 2026.

Who is exempt

The Métropole's 2026 rules exempt:

• minors;
• holders of a seasonal work contract employed in the municipality;
• people in emergency accommodation or temporary rehousing;
• people occupying premises let for less than €23 a day, €161 a week or €713 a month.

The tax is only due from people not domiciled in the municipality. It is collected before the guest leaves.

Airbnb, Booking, direct bookings: who collects

The rule depends on who takes the guest's payment.

• Platforms that act as payment intermediaries, such as Airbnb, collect the tax from the guest and remit it to the Métropole themselves, twice a year, by 30 June and 31 December. You have nothing to advance or remit.
• Platforms that do not take payment do not necessarily collect the tax: it is then up to you to collect and remit it. On Booking, check in your extranet whether the platform or you take payment for the stay.
• On direct bookings, you collect the tax from the guest, keep a record of nights and remit it to the Métropole.

In every case the tax is not yours. It passes through you; it should not be counted in your turnover, nor used as a base for a management commission.

Online filing: compulsory for everyone, even at zero

This is the point many owners miss: even when Airbnb remits the tax, the host must declare their nights on the Métropole's portal. In your host account, under "Télécharger et Payer la Taxe", choose the option to declare platform nights, select the platform and attach the CSV summary of your bookings downloaded from your account. The amount to pay is then €0.

If you had no bookings in the period, you must also file a "no stays to declare" return. The calendar follows three four-month periods:

• 1 to 31 May, for stays from 1 January to 30 April;
• 1 to 30 September, for stays from 1 May to 31 August;
• 1 to 31 January, for stays from 1 September to 31 December.

The next deadline is therefore January 2027, for stays from September to December 2026. Payment, when due, is made online by card or transfer on the same portal.

Registering the property, upstream

Tourist tax assumes the property is registered. In Nice, your rental's registration number is obtained on the same portal, by creating a host account and then a property record — after the change-of-use authorisation if it is a second home. The process is set out in our article on registering a tourist rental in Nice.

What a missed filing costs

The 2026 rules provide fourth-class fines for each failure, each counted as a separate offence:

• failure to file on time: €750 to €12,500;
• omissions or inaccuracies in the return: €150 to €12,500;
• failure to collect the tax from a guest: €750 to €2,500;
• failure to remit on time: €750 to €2,500.

Any late payment also carries interest of 0.20 % a month, and persistent default opens an ex officio assessment after formal notice.

Frequently asked questions

How much is the tourist tax in Nice in 2026?

For an unclassified rental, 6.70 % of the pre-tax nightly price per person, capped at €6.43. For a classified rental, from €1.07 (1 star) to €4.69 (5 stars) per person per night, 34 % additional tax included.

Does Airbnb collect tourist tax in Nice?

Yes, Airbnb collects it from guests and remits it to the Métropole. You must still file your nights every four months on the Métropole's portal, with the platform's CSV summary.

Do children pay tourist tax?

No, minors are exempt. Only adults not domiciled in Nice are liable.

Do you have to file when you had no bookings?

Yes: a "no stays to declare" return must be filed for every four-month period without bookings.

Will the rates change in 2027?

No, according to the Métropole's portal, 2027 rates remain identical to 2026 rates.

Hand over the paperwork too

Tourist tax is a small sum and a real calendar constraint: three deadlines a year, files to download from each platform, zero returns not to forget. If you would rather someone handled it along with the rest of your property's management, get in touch and we will look at your situation together.

Sources: Métropole Nice Côte d'Azur tourist-tax portal, "Tarifs 2026" and "Modalités d'application de la taxe de séjour métropolitaine — année 2026" sheets (Métropole council decisions no. 21.32 of 28 June 2018 and no. 21.19 of 10 July 2024; article 76 of law no. 2022-1726 of 30 December 2022), consulted on 13 October 2026.