Flat charges are operating expenses that do not vary with the volume of activity.
Taxes foncières (land tax)
This tax is set by the municipality where the property is located. Subject to this tax are the owners or usufructuaries of a building occupied on January 1.
Taxes d’habitation (habitation tax)
It is payable by the owners of an accommodation for whom the accommodation constitutes the principal or personal residence.
Contribution économique territorial (CET)
The person renting out a “gite” or “chambres d’hôtes” is subject to this tax, which is payable by any natural or legal person exercising an independent professional activity. However, there are exemptions.
Taxes de séjour
The principle of collection and its rate are set by the local authorities, municipalities or intermunicipalities according to the following collection methods: ‘régime reel’: the tax consists of a price per night and per person and is collected by the owner on behalf of the municipality. This tax is then paid directly by the vacationers and added to the rental price. ‘régime forfaitaire’: tourist tax is then, as the name suggests, determined on a flat-rate basis by the municipalities according to the type of accommodation, its capacity and the number of visitors. It is paid directly 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 due on all properties and outbuildings subject to property tax. It is calculated on the same basis as “taxes foncières” and appears on the same tax notice as this one.
Duties and contributions
It varies according to the number of views and the type of establishment: For “gîtes” and “chambres d’hôtes” it is due on as many television sets as the accommodation has.
The creation and broadcasting of audiovisual works through stereo or television channels requires a liscense from SACEM and the payment of rights (Article L.122-5-1 of the intellectual property code).
You have to subscribe to specific insurances policies.
Maintenance of equipment
This is an unavoidable cost for the maintenance of your accommodation: minor repairs reparations, maintenance of the outdoor space, replacement of worn-out equipment.
Actions of promotion and commercialization of the accommodation
It is essential to provide a preliminary annual budget that corresponds to the contribution, to a label or a possible membership of a reservation center.
They are directly linked to customer attendance 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 rent and, above this flat rate, ask tenants to pay the difference.
Hospitality gifts, namely drinks and snacks offered upon arrival
The possible supply of sheets and household linen. This service can also be offered for a fee, based on approximately € 15 per person.
Provision of breakfast: a quality service with fresh fruits, orange juice, homemade jams, coffee, chocolate and tea, pastries and others goodies.