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Phase 2 · Bringing the Property into Compliance

The visitor's tax

On the platforms, it's collected and distributed without you having to do anything; outside the platforms, it's all up to you.

Each overnight stay by a tourist in your vacation rental generates a tourist tax that benefits the Toulon Provence Méditerranée Metropolitan Area. Who collects it, who remits it, and what do you need to do? The answer depends entirely on the booking channel: it all comes down to whether the traveler booked through a platform or directly with you.

This page compares the two circuits side by side, provides a detailed overview of the status to be maintained for direct reservations, and clarifies our position within this system.

Landmark

We are neither the collector nor the payer of the tourist tax, nor are we responsible for it. It is not included in the basis for calculating our fees.

The two cases
Question
Booking via the platform
Direct Booking
Who collects
The platform, tailored to travelers
You
Who makes the payment
The Platform, for the Community
To the Toulon Provence Méditerranée Metropolitan Area
Records to Be Maintained
No
Yes, mandatory summary report
Your load
None
Actual
The Summary Report

For reservations made outside the platform, you must keep a summary record of stays, including the dates, the number of guests, the number of nights, and the amount of tax collected. This record must be presented in the event of an audit.

Good to Know

On Airbnb, Booking, or Abritel, you literally don't have to do a thing: the tax is collected from the traveler and remitted directly to the tax authority. It doesn't even show up in your cash flow.

The Mistake to Avoid

Consider direct bookings as free. They save you the platform commission, but they shift the responsibility for collecting taxes and maintaining records to you. Factor this work into your calculations before developing this channel, as recommended on page 4.8.

Points to Watch For
Warning

The visitor's tax is not revenue. It passes through you for direct bookings, but it never belongs to you: do not include it in your revenue or in your profitability calculations.

Frequently Asked Questions

Do I need to do anything regarding Airbnb or Booking reservations?

No. The platform collects the tax from the traveler and remits it to the local government. You incur no charges through this channel.

How is the tax calculated?

Depending on the category of the furnished unit and its classification, as determined by the current rate schedule of the Toulon Provence Méditerranée Metropolitan Area. The classification of your unit therefore also affects this item.

Can Loca'Zen take care of that for me?

No: We are neither the collector, nor the party liable for the tax, nor responsible for it. For direct bookings, you are solely responsible for collecting, recording, and remitting the tax.

Is the tax included in the calculation of your fees?

No. It is excluded from the calculation basis: our fees are calculated based on the rent you collect, as detailed on page 1.2.

Further Reading

Updated as of July 27, 2026 · Describes the current service agreement. The agreement and its appendices take precedence over this content, which is provided for educational purposes.