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Manoir de Lan Kerellec
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Alexandre Lamoureux

Tourist tax 2026

2026 tourist tax rates in force across 56 municipalities* within the Lannion-Trégor Community. By a resolution dated 26 September 2017, the Lannion-Trégor Community Council introduced the tourist tax with effect from 1 January 2018. This tax is collected from 1 January to 31 December by accommodation providers on behalf of the Lannion-Trégor Community, from all tourists staying for at least one night in paid accommodation within the area. It is levied on an actual basis per night and per person aged 18 or over. By a resolution dated 24 June 2024, the departmental council introduced an additional 10 per cent levy on the tourist tax, with effect from 1 January 2025.

* With the exception of the municipality of Perros-Guirec, which holds ‘classified tourist resort’ status and has a separate tourist office.

2026 rates in force

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Ti al Lannec - Trébeurden
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Jérémy Jehanin

The resolution dated 25 June 2024 sets out the following rates

Type of accommodation	rates for Lannion-Trégor Community in €/night/person	rates for the Departmental Additional Tourist Tax in €/night/person	Total in €/night/person
Luxury hotels	€4.00	€0.40	€4.40
5-star tourist hotels, 5-star tourist residences, 5-star furnished holiday accommodation	€3.10	€0.31	€3.41
4-star tourist hotels, 4-star tourist residences, 4-star furnished tourist accommodation	€2.30	€0.23	€2.53
3-star tourist hotels, 3-star tourist residences, 3-star furnished tourist accommodation	€1.50	€0.15	€1.65
2-star tourist hotels, 2-star holiday residences, 2-star self-catering holiday accommodation, 4- and 5-star holiday villages	€1.00	€0.10	€1.10
1-star tourist hotels, 1-star holiday residences, 1-star self-catering accommodation, 1-, 2- and 3-star holiday villages, guesthouses	€0.80	€0.08	€0.88
3-, 4- and 5-star campsites and caravan sites, and any other outdoor accommodation sites of equivalent standard; pitches in motorhome areas and tourist car parks, per 24-hour period	€0.60	€0.06	€0.66
1- and 2-star campsites and caravan sites, and any other outdoor accommodation sites of equivalent standard, as well as marinas	€0.20	€0.02	€0.22
Accommodation awaiting classification or unclassified, with the exception of outdoor accommodation	5% (capped at €4)		10% surcharge (capped at €4.40)

Why is the TAD being introduced in Côtes d’Armor?

The General Code for Local Authorities (C.G.C.T.) sets out fee ranges according to accommodation categories.
These rates may be revised annually in accordance with the provisions set out in the draft Finance Bill for the year.

The exemptions provided for under Article L2333-31 of the CGCT, upon presentation of supporting documentation, are as follows:

Minors (under 18 years of age)
Holders of a seasonal employment contract working within the territory of the Lannion-Trégor Community
People receiving emergency accommodation or temporary rehousing within the area.

Contact and enquiries

3D Ouest Technical Support
Monday to Friday, 8.30 am–12 noon and 1.30 pm–6 pm
Tel. 02 56 66 20 05 (standard rate call)
[email protected]

Lannion-Trégor Community Tourist Tax Office
Tel. 07 50 69 83 16
[email protected]

Unclassified accommodation

Calculation of the tourist tax

Method of calculation

The 2017 Amending Finance Act amended the method for calculating the tourist tax applicable to unclassified accommodation with effect from January 2019. The tourist tax, which applies to all accommodation that is not star-rated, with the exception of outdoor accommodation and guesthouses, is now calculated at a rate approved by a resolution of the Community Council. A rate of 5 per cent of the price per night per person is applied, subject to a maximum of €4 per adult per night. A 10 per cent departmental share is added to this amount.

Calculation of the tourist tax:

1/ 5 per cent of the cost of the overnight stay, multiplied by the total number of people
2/ multiplied by the number of adults and nights stayed (municipal share)
3/ Add 10 per cent of the departmental share to the amount of the municipal tax (capped at €4.40)