Blog | What are the charges for "gîtes" & "chambres d'hôtes" ?

What are the charges for "gîtes" & "chambres d'hôtes" ?

The charges for “gites” and “chambres d’hôtes”

Common yearly lump-sum fiscal charges on “gites” and “chambres d’hôtes”

Lump-sum charges are operating loads that do not vary with the volume of the activity.

Local taxes

Taxes foncières

 

This tax is set by the municipality where the accommodation is located. Are subject to this tax the owners or usufructuaries of a built building occupied on January 1st.

Taxes d’habitation

 

It is due by the owners of an accommodation for whom the accommodation constitutes the main or personal residence.

Contribution économique territorial (CET)

 

The person who rent a “gite” or “chambres d’hôtes” are subject to this tax, which is payable by any natural or legal person exercising a self-employed professional activity.  

Nonetheless, there are exemptions cases.

Taxes de séjour

 

The principle of its collection and its rate are fixed by local authorities, municipalities or inter-municipal groups according to following collection methods: 

  • “régime reel” è the tax is made up of a price per night and per person and collected by the owner on behalf of the municipality. This tax is then paid directly by vacationers and is added to the cost of the rental.
  • “régime forfaitaire”è the tourist tax is then, as its name suggests, determined on a flat-rate basis by the communities according to the type of accommodation, its capacity and attendance. It is directly acquitted by the owner. The amount varies on average between 0.20€ to 1.50€ per person and per night.

Taxe d’ordures ménagères

This tax is payable on all properties and their outbuildings subject to property tax. It is calculated on the same basis as the “taxes foncières” and appears on the same tax notice as this one.

 

Duties and contributions

Contribution à l’audiovisuel

It varies according to the number of points of view held and the type of establishment:

For “gîtes” and “chambres d’hôtes” it is due on as many televisions as the accommodation as.

 

Redevance SACEM

The creation and broadcast of audiovisual works by means of stereo or television channels is subject to authorization from SACEM and the payment of rights (Article L.122-5-1 of the intellectual property code).

Insurances

 You have to subscribe to specific insurances policies.

Maintenance of equipment

These are unavoidable cost of maintaining your accommodation: minor repairs reparations, maintenance of the outdoor space, replacement of worn equipment.

Actions of promotion and commercialization of the accommodation

It is essential to provide a provisional annual budget corresponding to the contribution, to a label or a possible membership, in a reservation center.

 

The variable charges to the “gîte” and “chambres d’hôtes” throughout a fiscal year

They are directly linked to the presence of customers and are generally proportional.

Variable charges for a “gîte”

Variable charges for a “chambre d’hôtes”  

Electricity consumption, knowing that it is possible to include a package

in the cost of the rental and, beyond this flat rate, to ask tenants to pay the difference.

Electricity consumption, knowing that it is possible to include a package

in the cost of the rental and, beyond this flat rate, to ask tenants to pay the difference.

Gas consumption

Gas consumption

Water consumption

Water consumption

Hospitality gifts, namely drinks and snacks offered on arrival

Hospitality gifts, namely drinks and snacks offered on arrival

The possible supply of sheets and household linen. This service may also be offered for a fee, on a basis of approximately € 15 per person.

The possible supply of sheets and household linen. This service may also be offered for a fee, on a basis of approximately € 15 per person.

 

Provision of breakfast: a quality service including fresh fruits, orange juice, homemade jams, coffee, chocolate and tea, pastries and others delicacies.

 

Laundering which depends on the attendance of the bedrooms.

 

 

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