What Are Tourist Taxes?

The tourism tax is a fee levied on accommodations, restaurants, and attraction sites targeted at visitors.

Generally, city and local taxes are imposed on overnight or day visitors and can vary by season and location within a destination. The main variants are:

• Flat rate per person, per night
• Flat rate per person, per night, based on accommodation type and star rating
• Percentage of the room rate
• Flat rate per person, per day if not staying overnight

The tourist tax has different names across countries. These taxes are used to develop infrastructure or minimize damage from vacationers. Below is a list of the top ten European destinations in no particular order and their tourist taxes:

France

Tourist tax differs from region to region in France. There are two types: "Taxe de séjour" and "Taxe au réel." These taxes vary from €0.20 (for 1- and 2-star campsites) to €4 (for palaces) per person and per night. The city of Paris applies an additional legal tax of 25%. Locations like Paris and Lyon use the tax to maintain tourism infrastructure.

Spain

The tourist tax differs from place to place and from peak season to off-season in Spain. It may be a flat fee of 4 euros ($4.54) a day per person. For example, Barcelona visitors are charged up to 2.50 euros ($2.84) a day, whereas Madrid does not impose a tourist tax.

Italy

Tourist taxes in Italy depend on location. In Rome, fees range from 3 euros to 7 euros ($3.40 to $7.94) a night depending on the type of room or hotel star rating. Venice has a 10-euro ($11.34) entrance fee aimed at reducing day-trip tourism and encouraging luxury stays.

Germany

In Germany, tourist taxes are determined by individual states and tourist associations. Common taxes include the "culture tax" (kulturförderabgabe) and "bed tax" (bettensteuer). Fees range from €0.50 to €5 per person, per night, or 5% of the room bill.

Austria

Austria's tourism levy, known as Tourismusgesetz and Berherbergungsbeiträge, differs by province. Taxes range from €0.15 to 3.02% of the hotel cost per person, per night in Vienna.

Russia

In Russia, tourist taxes are region-specific. For example, visitors in Altai pay 30 rubles per person per day, while in Krasnodar, the tax is about 10 rubles. Penalties for non-payment range from 500 to 2,000 rubles.

The Netherlands

The Netherlands has both land and water tourist taxes. In Amsterdam, guests are charged €3 per person per night, in addition to a 7% hotel tax per room. Peer-to-peer lodging sites charge 10% per night.

Turkey

Turkey's tourist tax is charged per person and varies by hotel star rating. Five-star hotels charge 18 lira (£2.50) per person per night, while two-star hotels charge 6 lira (£0.81). Children under 12 are exempt.

Belgium

Tourist taxes in Belgium vary by city. Antwerp has a fixed rate of €2.39 per person, per night, while Bruges charges €2 per person per night. In Brussels, the tax depends on hotel size and rating and can reach €7.50.

Portugal

Portugal's tourist tax is relatively low, typically €2 per person per night for guests 13 and older. The tax is only applicable for the first seven days of a stay.

Key Takeaways

Tourist taxes differs across provinces and cities within each country within each country, with exemptions often available for children. Be sure to make necessary inquiries about the tourist taxes that applies to avoid penalties.