Tourist tax
The tourist tax contributes to the development and enhancement of tourism in the region. Here you will find all the information you need to understand how it works, how much it costs and how it is collected.
Tourist tax 2025
The Communauté de Communes de l'Alta Rocca has decided to introduce the actual collection for all accommodation.
It is collected by the lessor and payable by the lessee. It applies from 01 April to 31 October for all categories of tourist accommodation:
- Palaces
- Tourist hotels
- Tourist residences
- Furnished tourist accommodation
- Holiday villages
- Bed and breakfast
- Pitches in motorhome parks
- Campsites
- All accommodation awaiting classification or without classification
In addition to this tourist tax, there is an additional tax introduced by the Corsican local authority. This tax is set at 10 % of the amount of the tourist tax decided by the community of communes.
Rates applicable per day and per person according to accommodation category
Mandatory exemptions
- People under the age of 18
- Seasonal contract holders employed in the municipality
- People benefiting from emergency accommodation or temporary rehousing
- Social assistance recipients, war pensioners and travellers and sales representatives are no longer exempt from tourist tax.
The special case of non-classified accommodation
From 1 January 2019, the rate of 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.
Which accommodation is affected?
- Unclassified tourist hotels
- Unclassified tourist residences
- Unclassified* furnished tourist accommodation and guest rooms
- 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 whether you were classified when your accommodation was awarded the label.
In our area, the tourist tax is introduced by the town halls of Conca, Sari-Solenzara, San Gavino di Carbini and Zonza, for accommodation in their respective communes, and by the communauté de communes for the other communes in the area.
In all cases, landlords must submit a declaration to their local council before letting out their furnished accommodation (law 2009-888). On receipt of the declaration, the local council will send the landlord a receipt certifying that the rental is in order.
The amount of the actual tourist tax is set by the local authority and collected by the Treasury.
Visitor's tax: changes as of 1 January 2019
The Amending Finance Act 2017 introduced a number of major changes to the rules for collecting tourist tax, which came into force on 1 January 2019.
One of these changes puts an end to the equivalence between labels (Clé vacances, Gîtes de France, etc.) and classification (stars). Only the official classification of tourist accommodation will be taken into account when determining the amount of tourist tax. In the absence or pending classification, except for outdoor accommodation, the amount of the tourist tax will be equal to 3 % of the amount of the nightly rate per person. In this case, the amount of the tax will be limited to the maximum rate applicable to 4-star tourist hotels.
What is tourist tax?
Support for the development of tourism in the region.
The tourist tax is used to finance initiatives aimed at making the area more attractive to tourists. The tourist tax applies to all accommodation rented for short periods, whether for business or pleasure.
I declare online!
An online platform has been set up by the Communauté de Communes de l'Alta Rocca to enable you to make your declarations, track the progress of your application, etc. All you need is your login and password to connect to 3D Ouest.