If you rent out a property in Cayenne, Kourou, or Saint-Laurent-du-Maroni, the tourist tax is one of the first administrative questions that comes up. And in French Guiana, the topic has its own quirks: this overseas department-region (DROM) operates with specific intercommunal authorities, platforms that collect automatically, and remittance rules that often surprise new hosts arriving from mainland France.
At Hostel Toucan, we manage holiday rentals across the territory every day. Here, with no needless jargon, is how the tourist tax really works in French Guiana: who levies it, how much it costs, and how to remit it without risk of error.
The Tourist Tax in French Guiana: What Exactly Are We Talking About
The tourist tax is a contribution paid by the traveller (not the host) for each night spent in a tourist accommodation. The host is merely a collector: they take the amount from the guest, then remit it to the competent authority. The money raised funds local tourism development — signage, promotion, site maintenance, visitor services.
In French Guiana, as throughout French territory, two systems coexist:
- The actual-basis tax: the most common. The amount depends on the number of adults and the number of nights. This is the system applied by default to furnished tourist rentals and Airbnb/Booking listings.
- The flat-rate tax: rarer, calculated on the establishment’s capacity, regardless of occupancy.
For a standard holiday rental in French Guiana, you will almost always be on the actual-basis tax. Minors under 18 are exempt, which changes the calculation for large families — common during the dry season (mid-July to mid-November), the peak tourist period tied to Ariane 6 and Vega launches from the Guiana Space Centre.
Who Collects the Tourist Tax in French Guiana
This is where French Guiana stands out. The tourist tax is not voted by the State nor by the Territorial Collectivity of French Guiana (CTG), but at the intercommunal or municipal level.
The Role of Intercommunal Authorities
The territory is divided into several intercommunal bodies that decide — or not — to introduce the tourist tax and set its rates within a legal range:
- The Centre Littoral Agglomeration Community (CACL) brings together the densest towns: Cayenne, Rémire-Montjoly, Matoury, Macouria, Roura, along with other towns of the central coast.
- The Western Guiana Community of Communes (CCOG) covers Saint-Laurent-du-Maroni, Awala-Yalimapo, and the west of the territory.
- The Eastern Guiana Community of Communes (CCEG) and the Savanes (around Kourou) complete the map.
In practice, the rate applicable to your property depends on the town where it is located and on the policy of the intercommunal authority it belongs to. A room in Matoury (CACL) and a room in Saint-Laurent (CCOG) may fall under different scales. Before any rental, check the resolution in force with your town hall or your community of communes: that is the authoritative source.
Accommodation Classification: The Decisive Factor
The rate also depends on the category of your accommodation. A classified furnished tourist rental (stars) follows a per-star scale. An unclassified rental is charged a percentage of the nightly price per person (often around 1 to 5%), with a cap. In practice, many rentals in French Guiana are unclassified: be sure to check your situation, as it changes the calculation method.
How Much the Tourist Tax Costs: Orders of Magnitude
Amounts are set by each intercommunal authority, but here are realistic ranges observed across the territory for an unclassified or economy-category holiday rental:
- Unclassified rental: generally a percentage of the nightly price per adult, capped (often around €0.80 to €2.30 per person per night, based on the national cap rate in force).
- 1 to 2-star rental: in the range of €0.50 to €1.00 per adult per night.
- 3-star rental and above: from €1.00 to €2.30 per adult per night.
A concrete example. A couple rents an unclassified studio in Cayenne for 5 nights, at €70 a night. With a capped rate of 3%, the tax would be around €2.10 per person per night (subject to the cap), i.e. 2 people × 5 nights × ~€2 = around €20 added to the bill. For a family with two minor children, only the two adults are taxed.
These figures are indicative: only the resolution of your intercommunal authority gives the exact rate. But they give you the scale — we are talking about a few euros per stay, not amounts that would deter a traveller.
How to Collect and Remit: The Step-by-Step Procedure
Step 1 — Display and Invoicing
The tax must appear distinctly on the invoice given to the traveller, separate from the nightly price. Also display the applicable rate in the accommodation or on your listing. Transparency avoids disputes at check-out.
Step 2 — Keeping a Host Register
You must keep a register (paper or spreadsheet) recording, for each stay: number of people, number of nights, amount collected, and any exemptions. This document may be requested in the event of an audit. A simple Excel table is enough, provided you are rigorous.
Step 3 — The Case of Platforms (Airbnb, Booking)
This is the point that reassures most hosts. Since automatic collection became widespread, the major platforms collect and remit the tourist tax directly for the intercommunal authorities that have activated the system. If you rent exclusively through Airbnb and the CACL or CCOG is integrated, you theoretically have nothing to remit yourself for those bookings.
Watch out for the pitfalls:
- Automatic collection covers only bookings made through the platform. A direct booking (word of mouth, your own website, WhatsApp) remains your responsibility: you must collect and remit it manually.
- Platforms sometimes apply a generic scale. If your local rate differs, adjustments may be necessary.
- Not all intercommunal authorities are necessarily integrated in the same way: check the status of yours.
Step 4 — Remittance to the Authority
For direct bookings, remittance is made according to the schedule set by the resolution (often half-yearly or annual). You submit your declaration and the amount collected to the competent department of the intercommunal authority or the levy office. Keep your supporting documents: register, declarations, and proof of payment.
The Most Common Mistakes in French Guiana
From experience, here is what causes problems for hosts on the territory:
- Believing everything is automatic. Direct bookings escape platform collection. This is often where remittance oversights arise.
- Ignoring the classification. Renting an unclassified property without applying the right percentage leads to discrepancies that add up.
- Forgetting the exemptions. Not taxing minors, and checking exemption cases (seasonal workers employed in the town, emergency housing).
- Confusing the intercommunal authorities. Applying the Cayenne rate to a property in Saint-Laurent, which falls under a different community of communes.
Why Delegating Management Changes Everything
Between the actual-basis calculation, tracking direct bookings, the host register, and half-yearly declarations, the tourist tax demands rigour — especially in high season, when travellers flock to the Guiana Space Centre, the Salvation Islands, or the marshes of Kaw.
At Hostel Toucan, we integrate tourist tax management into our concierge service: applying the right scale according to the town and intercommunal authority, transparent invoicing for the traveller, register tracking, and preparing remittances. You avoid classification errors and oversights on direct bookings.
And for your travellers, booking directly via Hostel Toucan means zero platform fees, free cancellation up to 7 days before arrival, and WhatsApp assistance 7 days a week — handy with the time difference (-5h in winter, -6h in summer compared to Paris). Discover our accommodation in French Guiana, plan your trip with our complete guide to French Guiana, or if you are an owner, see how we support owners across the whole chain, tourist tax included.
The tourist tax is not a headache once you understand the mechanics: knowing your intercommunal authority, your classification, and distinguishing direct bookings from platform bookings is enough to stay compliant. The rest, we can take care of.
FAQ
Who collects the tourist tax in French Guiana?
The tourist tax is introduced by the intercommunal authorities (communities of communes or agglomerations), not by the State or the CTG. The CACL covers Cayenne, Rémire-Montjoly, Matoury, Macouria, and Roura; the CCOG covers Saint-Laurent-du-Maroni and the west. The host collects the tax from the traveller, then remits it to the competent intercommunal authority. On Airbnb or Booking, the platform collects and remits automatically for bookings made through it.
How much does the tourist tax cost for a rental in French Guiana?
The amount depends on the intercommunal authority and the accommodation’s classification. For an unclassified rental, a percentage of the nightly price per adult is applied (often €0.80 to €2.30 depending on the cap), and for a classified rental, a per-star rate of around €0.50 to €2.30 per adult per night. Minors under 18 are exempt. Only the resolution of your intercommunal authority gives the exact rate.
Do you have to remit the tourist tax yourself if you rent on Airbnb?
For bookings made via Airbnb or Booking in an intercommunal authority integrated into the system, the platform collects and remits directly: you have nothing to do for those stays. However, any direct booking (your website, word of mouth, WhatsApp) remains your responsibility: you must collect the tax, record it in the host register, and remit it according to the schedule set by the authority.
What is the remittance schedule for the tourist tax in French Guiana?
For direct bookings, remittance to the intercommunal authority follows the schedule set by the resolution, most often half-yearly or annual. You submit a declaration along with the amount collected and keep your supporting documents (host register, declarations, proof of payment) in case of an audit.
