©Manoir de Lan Kerellec|Alexandre Lamoureux

Tourist tax 2023

Tax rates for the 2023 tourist tax in force in 56 communes* of Lannion-Trégor Communauté. By deliberation dated September 26, 2017, the Community Council of Lannion-Trégor Communauté introduced the tourist tax as of January 1, 2018. This tax is levied, from January 1 to December 31 by landlords on behalf of Lannion-Trégor Communauté, from all tourists spending at least one night for a fee on the territory. It is applied to the real per night and per person from 18 years.

* With the exception of the municipality of Perros-Guirec, labeled “classified resort of tourism” which has a separate tourist office.

Rates 2023

The deliberation dated June 28, 2022 defines the following rates

Nature of Accommodation	Rates in €/night/pers
Spaces	€2.50
5-star tourist hotels, 5-star tourist residences, 5-star furnished tourist accommodation	€2.50
4-Star tourist hotels, 4-Star tourist residences, 4-Star furnished tourist accommodation	€1.60
3-star tourist hotels, 3-star tourist residences, 3-star furnished tourist accommodation	1.10 €
2-star tourist hotels, 2-star tourist residences, 2-star furnished tourist accommodation, 4 and 5-star vacation villages	0.90 €
1-star tourist hotels, 1-star tourist residences, 1-star furnished tourist accommodation, 1,2 and 3-star vacation villages, guest rooms	€0.60
Camping sites and caravanning sites classified as 3, 4 and 5 stars and any other outdoor accommodation site with equivalent characteristics, pitches in motor home areas and tourist parking lots per 24-hour period	€0.50
Camping sites and caravanning sites classified as 1 and 2 stars and any other outdoor accommodation site with equivalent characteristics, marinas	€0.20
Accommodations awaiting classification or without classification except outdoor accommodations	5% (capped at €2.50)

The Code Général des Collectivités Territoriales (C.G.C.T) determines rate ranges according to categories of accommodation. These rates may be revalued annually according to the provisions set forth in the year’s finance bill.

The exemptions provided for by art L2333-31 of the CGCT upon presentation of proof are:

Minors (under 18 years of age)
Holders of a seasonal work contract employed on the territory of Lannion-Trégor Communauté
People benefiting from emergency accommodation or temporary re-housing on the territory.

The fee schedule for the 2023 tourist tax230KB

Unclassified accommodations

Calculation of the tourist tax

Year 2023

A new method of calculation

The 2017 Amending Finance Act has changed the calculation methods for the tourist tax applicable tonon-classified accommodation since January 2019. The tourist tax applying to all accommodation that is not star-rated, with the exception of outdoor accommodation and bed and breakfast, is now calculated according to a rate, voted by deliberation at the Communal Council :

A rate of 5% applicable to the price excluding tax of the night per person
The cost must not exceed the highest rate voted, i.e. €2.50/night

Example calculation

For a €700.00 per week stay, for 2 adults and 2 children
Number of people over 18	2
Price per night	€100.00 (700/7=100)
Amount of tax per night/person	100 x 5% = €5/4 = €1.25
Total amount due	€2.50 (number of adults) x 7
TOTAL due: €17.50

Cost of the overnight stay excluding tax?

In the calculation of the overnight stay excluding tax, the ancillary costs are not taken into account: cleaning costs, charges, etc. If the price of the night is “all inclusive” (breakfasts, loan of linen), then there is no deduction to be made.