So let's define tangible.
1.perceptible by touch.
"the atmosphere of neglect and abandonment was almost tangible"
synonyms: touchable, palpable, tactile, material, physical, real, substantial, corporeal, solid, concrete;
Photons certainly are real and physical. And they are palpable, which simply means detectable.
On the flip side, they are not solid, concrete, or corporeal, which is to say photons are not material.
So by dint of definitions, I'd say that photons are semi-tangible and semi-intangible. Which is a kind of duality one would expect from a particle that can be treated as both a quantum and a wave. ANS.