Tourist tax in Le Touquet: 2026 rates, calculation and exemptions

The Le Touquet-Paris-Plage tourist tax (taxe de séjour) is a small sum added to the price of your accommodation: from a few tens of cents to a few euros per night and per adult, depending on the type of accommodation and its star rating. Children under 18 don't pay it.

Here is how it works, how much it costs in 2026 according to official data, and who asks you for it depending on whether you book on a platform or direct.

What is the tourist tax?

It is an optional local tax, introduced by the municipality or the group of municipalities. In Le Touquet, the municipality itself introduced it and sets its rates. Its rules are set out in Articles L2333-26 et seq. of the French General Local Authorities Code (code général des collectivités territoriales).

It exists under two systems:

• "au réel" (actual basis): the guest pays it for each night and each person liable, and the host collects it and then pays it over;
• "au forfait" (flat-rate basis): the host pays it themselves, based on the capacity of their establishment.

In Le Touquet, the council decision recorded in the DGFiP's DELTA application applies the actual-basis system to furnished tourist rentals, hotels and most types of accommodation; only campsites are on the flat-rate basis. The tax is collected all year round, from 1 January to 31 December.

Who pays it, and who is exempt?

The tourist tax is payable by people staying in the municipality who are not resident there. The law provides for four exemptions:

• minors, i.e. under-18s;
• holders of a seasonal employment contract working in the municipality;
• people in emergency accommodation or temporary rehousing;
• people occupying accommodation whose rent is below an amount set by the municipality.

In practice, for a family holiday, only the adults pay. A family of two adults and two children therefore pays for two people.

2026 rates in Le Touquet-Paris-Plage

The rates below come from the municipality's council decision of 24 June 2024, as published in the DGFiP's official rates file in force for 2026. They apply per night and per person liable.

What about additional taxes? In many French départements, an additional 10% departmental tax applies, and some regions (Île-de-France, and the areas covered by three high-speed rail projects in the South) apply surcharges. For Le Touquet, the council decision published by the DGFiP mentions neither an additional departmental tax nor a regional tax: the rate above is therefore the total amount.

Rates may change: any new council decision voted before 1 July applies from the following 1 January. Before you leave, check on the DGFiP's official simulator (search by municipality).

How is it calculated? Two examples

For a classified furnished tourist rental

The calculation is simple: rate × number of adults × number of nights. A fictitious example: two adults and two children spend 3 nights in a 3-star furnished rental. Tax due: €1.70 × 2 × 3 = €10.20 for the stay.

For an unclassified rental

It's a little more subtle, as the tax depends on the price:

1. divide the nightly price excluding taxes by the total number of occupants, children included;
2. apply 5% to this cost per person;
3. cap the result at €4.80;
4. multiply by the number of adults and nights.

A fictitious example: an unclassified apartment rented for €160 a night for two adults and two children. Cost per person: 160 ÷ 4 = €40. Tax: 5% × €40 = €2.00 per adult per night. For 3 nights: €2.00 × 2 adults × 3 = €12.00.

The €4.80 cap is only reached when the night costs at least €96 per person. The calculation method is detailed on the official Service-Public.fr information sheet.

Who collects it: the platform or the host?

• On a booking platform: since 1 January 2019, digital operators that take payment on behalf of private hosts must collect the tourist tax and pay it over to the municipality. Airbnb, for example, states that it collects and remits these taxes in France. The amount then appears in the price breakdown when you pay.
• When booking direct: the host collects the tax from the guest and then pays it over to the municipality. It must appear on the invoice, separately from the rental price.

In both cases, the amount is the same: the tax doesn't depend on the booking channel, only on the accommodation, the number of adults and the number of nights. The apartments at Villa Mon Étoile, for example, can be booked direct as well as on Airbnb or Gens de Confiance: the tax rules remain identical. If you're comparing a listing on a platform with a direct offer, compare the total prices, tax included. Our advice on booking a Le Touquet rental direct and our article on the price of a holiday rental in Le Touquet will help you see clearly.

Charles's tip: when you book direct, ask for a quote that itemises everything: nights, cleaning and linen fee, tourist tax. Also remember to give the children's ages: as they are exempt, the amount of tax depends on it.

What is the tourist tax used for?

By law, its revenue is allocated to spending that promotes tourism in the municipality, as well as to the protection and management of natural areas for tourism purposes. When the tourist office is set up as a public body, the revenue goes to it.

In concrete terms, it contributes to welcoming and informing visitors, promoting the resort and providing facilities that holidaymakers enjoy. In Le Touquet, that means a resort that lives from tourism all year round, with its beach, its forest and its many events.

Compared with the budget for a stay, it amounts to little: a few euros for a family weekend. To cut the bill on the items that really count, read our tips for a stay in Le Touquet on a budget.