How much tourist tax must I collect in Théoule-sur-Mer?

In Théoule-sur-Mer, unrated accommodation is charged at 5% of the nightly price per person, capped at €4.00. A departmental surcharge of 0% of the municipal share is added. Rated accommodation is charged a fixed rate according to its star rating.

Is a registration number required in Théoule-sur-Mer?

Not at present in Théoule-sur-Mer. Rules change from one commune to the next: we check before every listing goes live.

How many nights may I let my primary residence?

A maximum of 120 nights per calendar year. This cap applies only to a primary residence; a second home may be let all year round.

Owners · Regulations

Renting your villa in Théoule-sur-Mer

What you collect, what you must declare, and how long you may let in Théoule-sur-Mer. Official schedule, dated and sourced.

The tourist tax schedule

In force since 1 January 2025. Amounts per person, per night.

Property rating	Municipal share
1-star tourist accommodation	€0.80
2-star tourist accommodation	€0.90
3-star tourist accommodation	€1.50
4-star tourist accommodation	€2.20
5-star tourist accommodation	€3.00
Palace	€4.00

Unrated accommodation, or awaiting rating: 5% of the nightly price per person, capped at €4.00. This regime applies until the rating is obtained.

A departmental surcharge of 0% of the municipal share is added.

Source: DELTA 2025

Your two obligations

Registration number: Théoule-sur-Mer does not currently require a registration number. Declaring at the town hall remains advisable.
Cap on a primary residence: If the villa is your primary residence, letting is limited to 120 nights per calendar year. No limit applies to a second home.

We handle it

Collecting and remitting the tourist tax, the registration number, the host register, counting the nights: in Théoule-sur-Mer as everywhere else, that is our work, not yours.

Entrust my villa

Frequently asked questions

How much tourist tax must I collect in Théoule-sur-Mer?: In Théoule-sur-Mer, unrated accommodation is charged at 5% of the nightly price per person, capped at €4.00. A departmental surcharge of 0% of the municipal share is added. Rated accommodation is charged a fixed rate according to its star rating.
Is a registration number required in Théoule-sur-Mer?: Not at present in Théoule-sur-Mer. Rules change from one commune to the next: we check before every listing goes live.
How many nights may I let my primary residence?: A maximum of 120 nights per calendar year. This cap applies only to a primary residence; a second home may be let all year round.

Information provided for guidance, compiled from schedules published by the French tax authority (DGFiP). Municipal decisions change: check with the town hall before making any declaration. Liberty House Real Estate cannot be held liable for a decision taken on this basis alone.