In Nice, the tourist tax has been managed by the Metropole Nice Cote d'Azur since 2019. For an unrated furnished property (the standard case on Airbnb), the rate is 5% of the pre-tax price per night, capped at 2.78 € per person including the additional levy. Airbnb collects automatically. But you still have declaration obligations.
Who manages the tourist tax in Nice?
Since 1 January 2019, the tourist tax in Nice is no longer managed by the City. The Metropole Nice Cote d'Azur (NCA) took over responsibility. This transfer is part of the merger of local authorities at the inter-municipal level.
The NCA Metropole covers 51 communes. Among them: Nice, Villefranche-sur-Mer, Cagnes-sur-Mer, Vence, Beaulieu-sur-Mer and Eze. For all these communes, rates, declaration obligations and the payment portal are unified.
For your procedures, go directly to the Metropole online portal: taxedesejour.ofeaweb.fr/ts/metropole-nca. Everything is handled there, whatever your commune within the Metropole.
If you rent in Villefranche-sur-Mer, you no longer deal with the Villefranche city hall for the tourist tax. Everything goes through the NCA Metropole portal. We regularly meet owners who are still looking for a commune contact: since 2019, the Metropole centralises everything.
What is the tourist tax amount in Nice in 2026?
The NCA Metropole 2026 rates are identical to the 2025 rates. They apply per adult person per night. Minors under 18 are exempt.
For rated accommodations (with Atout France stars), here are the applicable rates including the additional levy:
| Category | Rate / person / night |
|---|---|
| Palace | 4.20 € |
| 5 stars | 3.30 € |
| 4 stars | 2.53 € |
| 3 stars | 1.65 € |
| 2 stars | 0.99 € |
| 1 star | 0.88 € |
For unrated furnished properties (the vast majority of Airbnb listings in Nice), the rule is different. The rate is 5% of the pre-tax price per night per person, with a cap of 2.53 € per person per night. Including the departmental additional levy, the effective cap is 2.78 € per person per night.
Concrete example: you rent your Nice flat for 100 € per night to 2 adult guests. The tourist tax collected is 2.78 € x 2 = 5.56 € per night. For a 7-night stay, the total tourist tax reaches 38.92 €.
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How Airbnb collects the tourist tax in Nice
Airbnb automatically collects the tourist tax for all communes of the Metropole Nice Cote d'Azur. Here is exactly how it works:
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01
At booking
Airbnb identifies the commune and applies the current NCA schedule.
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02
At payment
The tourist tax is automatically deducted from the amount paid by the guest.
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03
After the stay
Airbnb pays the amount directly to the NCA Metropole.
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04
Your statement
The tourist tax appears separately from your host income in the summary of each booking. You never receive this money.
But automation does not exempt you from declaring. The NCA Metropole requires you to declare your nights on its portal, even when Airbnb collects on your behalf. At each quarterly declaration, you tick the "collection by intermediary" box. It is a quick formality, but it is mandatory.
The tourist tax does not appear in your taxable income. It does not add to your rental turnover and creates no deductible expense. It is a neutral flow for you. To understand what is taxable in your Airbnb income, read our guide Airbnb taxation: a complete guide to income tax.
For declaration obligations related to your property at the city hall, our guide Airbnb registration number: city hall procedures covers the administrative steps to take beforehand.
Rate changes: 2024, 2025 and 2026
The main recent change is the introduction of an additional levy on the tourist tax in the Alpes-Maritimes. It was created by the Finance Act of 30 December 2022 to fund the Ligne Nouvelle Provence Cote d'Azur, a major regional rail project.
What this changed for Nice property owners:
- Before January 2023 — cap for unrated furnished properties in Nice = 2.53 € per person per night
- Since January 2023 — effective cap = 2.78 € per person per night (additional levy included)
- 2024, 2025 and 2026 — no changes, rates are stable
The NCA Metropole has not changed its base rate schedule between 2024 and 2026. This is a period of rate stability. The next rates applicable from 2027 will be published by the government in April 2026.
To stay up to date with all your legal obligations as a property owner on the Cote d'Azur, read our guide Airbnb regulations in 2026: laws you need to know.
What you need to remember
For an Airbnb host in Nice, the process is straightforward. Airbnb collects and pays automatically. Your only concrete obligation is to declare your nights on the NCA Metropole portal, ticking "collection by intermediary".
- 2026 rate — 5% of the pre-tax price for an unrated furnished property, capped at 2.78 € per person per night (additional levy included)
- Declaration — mandatory on the NCA Metropole portal, even when Airbnb collects
- Stability — 2026 rates are identical to 2025, no increase to anticipate
For a complete overview of the tourist tax in France (national rates, exemptions, communes concerned), read our guide Airbnb tourist tax: who pays it and how does it work?
If the monthly declaration on the NCA Metropole portal takes too much of your time, our Airbnb concierge service in Nice handles this obligation for supported owners.
- 1.Tourist tax - Metropole Nice Cote d'Azur portal — NCA Metropole, 2026.
- 2.Tourist tax in Nice 2026: complete guide — Locazurcasa, January 2026.
- 3.Tourist tax in Villefranche-sur-Mer — Villefranche-sur-Mer city hall, 2024.
- 4.Tourist tax - City of Cannes portal — Cannes city hall.
- 5.Tourist tax: what are the rates? — Service-Public Entreprendre, January 2026.
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