Saint-Barthélemy tourist-stay tax reference researched in 2026 using the local Contributions Code, the 2024 amendment and the current collection portal. Covers the five-percent accommodation base, local exemptions, registration before short letting, separate digital and counter filing deadlines, foreign-currency conversion and platform collection. Includes worked examples and identifies conflicting generic poster wording that should not replace the local Code. Applies to the local taxe de séjour only. Complete amendment reconciliation, cancellation and advance-payment cases, penalty procedures, income taxation of rental profits and independent accountant review remain outstanding.
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Accountant-authored. Written and published by Ryan Duguid, an accountant approved on OpenAccountants. Their licence number is not on file. Their registration is in Australia; this skill covers BL. General reference material, not advice on your specific facts; don't file, pay, or take a position on it without a professional reviewing your situation.
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| Channel | Declaration | Payment |
|---|---|---|
| Dedicated online service | Within fifteen days after the stay month | By the last day of the declaration month |
| Competent collection office | By the last day of the month after the stay month | By that same last day |
Code article 124 taxes the actual invoiced price of overnight accommodation at 5%, excluding ancillary services, particularly catering. The base does not depend on the number of guests or accommodation classification. Collection runs throughout the calendar year. The current portal's linked billing guide confirms this approach.
For a taxable stay with accommodation charges of EUR 10,000 and separately identified qualifying catering charges of EUR 1,000, the illustrative tax is EUR 500, not EUR 550. A EUR 756 accommodation charge produces EUR 37.80. These examples assume no exemption and genuine separation of ancillary services; relabelling accommodation charges does not establish an exclusion. Article 124.
Do not multiply the percentage tax again by the number of guests when the quoted base already covers their accommodation. For three nights at EUR 400 per night, the accommodation base is EUR 1,200 and the tax EUR 60, regardless of whether two or four people share that price. Article 124.
Article 123 exempts tenants holding a seasonal employment contract and employed in the territory, and holders of a lease lasting more than six months. The current collection portal reproduces those exemptions. Exactly six months does not meet the stated longer-than-six-month condition.
A separately indexed January 2024 poster uses generic mainland wording about minors and emergency accommodation, while its percentage table and the local Code follow a different structure. Do not use that poster alone to grant a local exemption. This draft follows articles 123–124 and the current portal; any claimed additional exemption requires the applicable local instrument. Reconciliation of that conflicting material remains a review item.
Article 124 bis requires a prior declaration for furnished tourist accommodation and guest rooms offered for payment to a transient clientele that does not make the property its home. It covers daily, weekly and monthly stays. Declaration is through the territorial service or competent collection office; a thirteen-digit registration number is issued. Digital intermediaries must require that number before listing the property. Code article 124 bis.
The declaration identifies the operator, address and principal-residence status, accommodation type, rooms and beds. Changes to the declared information require a fresh declaration. A tourist-tax return is not a substitute for this prior accommodation registration. Article 124 bis.
Article 124 names lodging providers, hotels, owners and other intermediaries as collectors and permits a digital intermediary to collect when it handles the letting. The current portal says collection uses the rate at the stay date and must occur before departure even if rent is paid later. It also states joint responsibility of host and collector for declaration and payment.
Keep a booking-level record of who collected and remitted the tax. A platform booking confirmation alone does not establish payment to the Collectivité. Separately identify the tourist tax on guest billing, as the portal requires. Collection portal. Advance payments, cancelled stays and refunds require their own timing analysis; this Guide does not settle them.
Article 125 in the 2024 amendment, pages 23–24 distinguishes the filing channel:
| Channel | Declaration | Payment |
|---|---|---|
| Dedicated online service | Within fifteen days after the stay month | By the last day of the declaration month |
| Competent collection office | By the last day of the month after the stay month | By that same last day |
For an ordinary September stay reported online, that gives 15 October for declaration and 31 October for payment. At the collection office, both ordinary deadlines are 31 October. Apply any formally announced extension or date adjustment separately; do not infer one from this example. Article 125.
If tax is collected in another currency, article 125 requires euro conversion using the chancery exchange rate applicable on the last day of the collection month. Preserve the rate and collection-date evidence; do not silently use a bank's spot rate or the booking-date rate. The statute links the official chancery-rate service. This Guide gives no unverified current exchange rate. Article 125.
The base Code fetched lists amendments through August 2021; the 2024 annex contains marked changes, and the live portal provides current administrative corroboration. The annex was visually checked because extracted text omits some insertions. Complete reconciliation of subsequent instruments remains required before publication beyond draft status.
The 2024 article 125 bis amendment provides an administrative procedure for failure to register; this Guide does not provide a full penalties manual. Rental-profit taxation, residence, social contributions, business contribution, property and other local taxes need separate Guides. Independent accountant review remains outstanding. Checked 22 October 2026; initial topic coverage only.
Contributed by Ryan Duguid.
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