Tourist Taxes by Country & City: 2026 Rates (Global Tourist Tax Index)

Tourist tax in Austria (Vienna) (Yes)

Best months: Jul–Sep · 17–26°C days · rainy (ERA5 climate data)

• 2026 rate: 5 percent of the accommodation charge (in effect since 1 Jul 2026; was 3.2 percent before)
• How it is charged: percent of room rate
• Who pays: Overnight guests in paid accommodation in Vienna
• Caps & exemptions: Ortstaxe (local tax) calculated on the accommodation charge excluding VAT and breakfast. Phased increase (originally larger, scaled back and delayed after industry compromise): rose from 3.2 percent to 5 percent on 1 Jul 2026, and is scheduled to rise again to 8 percent on 1 Jul 2027. Currency EUR.

Status: 2026 rate confirmed: 5 percent effective 1 Jul 2026 (already in force as of Jul 2026); further rise to 8 percent announced for Jul 2027

Tourist tax in Belgium (Brussels) (Yes)

• 2026 rate: EUR 5.00 per accommodation unit per night (hotels); EUR 4.00 per unit per night for homestays and camping (both incl. municipal surcharge)
• How it is charged: per room per night
• Who pays: Overnight guests via the accommodation operator
• Caps & exemptions: Regional tax on tourist accommodation establishments. Raised by EUR 1 from 1 January 2026 (hotels EUR 4 to EUR 5; homestays/camping EUR 3 to EUR 4), confirmed by the Brussels-Capital Region. Charged per accommodation unit (bedroom/sleeping space), not per person - favourable for families/groups sharing a room. Applies across the 19 Brussels-Capital communes.

Status: Confirmed 2026 rate, effective 1 January 2026 (Brussels-Capital Region official)

Tourist tax in Bulgaria (Varies by city)

• 2026 rate: BGN 0.20-3.00 per person per night, set by each municipality by settlement and accommodation category/star rating (roughly EUR 0.10-1.53). Illustrative local figures such as Sofia and Bansko are indicative and should be checked locally.
• How it is charged: per person per night
• Who pays: All overnight guests in categorised tourist accommodation; collected from guests and remitted by the operator to the municipal budget
• Caps & exemptions: National Tourism Act sets the BGN 0.20-3.00 range; each municipal council fixes the exact rate by settlement and by category/star of the establishment. Bulgaria adopted the euro from 1 Jan 2026, so amounts are being redenominated in EUR at the fixed rate of ~1.9558 BGN/EUR - confirm whether your accommodation quotes BGN or EUR.

Status: 2026 - BGN 0.20-3.00 range confirmed via Bulgarian Ministry of Finance; euro adoption from 1 Jan 2026 confirmed; specific per-city figures not individually re-verified

Tourist tax in Croatia (Varies by city)

Best months: Jun–Aug · 22–31°C days · dry (ERA5 climate data)

• 2026 rate: Approx EUR 1.00-3.00 per person per night nationally; Dubrovnik example EUR 2.65 (Apr-Sep) / EUR 1.85 (Oct-Mar)
• How it is charged: per person per night
• Who pays: Overnight guests in registered accommodation (adults full rate; ages 12-18 typically half; under-12 exempt)
• Caps & exemptions: National sojourn tax (boravisna pristojba) framework, but each municipality sets its own rate; varies by location, season (higher Apr-Sep) and accommodation type. Commonly: under-12s fully exempt, ages 12-18 pay roughly half the adult rate (verify locally). Dubrovnik shown as a most-searched high-rate example; a further Dubrovnik increase is under discussion but not yet legislated. Currency EUR.

Status: 2026 rates; municipality-set, Dubrovnik seasonal figures confirmed for 2026

Tourist tax in Czechia (Prague) (Yes)

Best months: Jul–Sep · 15–25°C days · rainy (ERA5 climate data)

• 2026 rate: CZK 50 per person per night
• How it is charged: per person per night
• Who pays: Paying overnight guests aged 18+ in all paid accommodation (hotels, hostels, short-term rentals)
• Caps & exemptions: Local accommodation fee set by the City of Prague; CZK 50 remains in force through 2026 (this is the current national maximum). Exemptions: under-18s and stays beyond 60 consecutive nights. Prague 1 (historic centre) has proposed a sharp increase (reported around CZK 175, and a raised municipal cap has been discussed at national level); if approved, changes would likely take effect in 2027. Neither is enacted as of mid-2026.

Status: 2026 rate confirmed at CZK 50; increase proposals pending (mid-2026)

Tourist tax in France (Paris) (Yes)

Best months: Jul–Sep · 15–25°C days · rainy (ERA5 climate data)

• 2026 rate: Per person per night 2026: EUR 15.93 (palace), EUR 11.70 (5-star), EUR 8.45 (4-star), EUR 6.60 (mid-range), EUR 5.53 (3-star); youth hostels/campsites ~EUR 1.00. Unclassified accommodation = 5% of nightly cost per person, capped at the top classified rate (~EUR 15.60)
• How it is charged: per person per night
• Who pays: Overnight guests aged 18 and over in Paris paid accommodation
• Caps & exemptions: Taxe de sejour raised from 1 January 2026. Totals include base tax + 10% departmental surcharge + 15% regional surcharge + a new 200% Ile-de-France Mobilites regional addition (funds transport / 2028 Olympics legacy). Sub-tier figures vary slightly by source (e.g. some cite ~EUR 9.20 for a 4-star 'business tourism' category); palace and 5-star totals are firmly confirmed. Total capped at EUR 100/month per guest. Under-18s exempt; guests staying with family/friends exempt.

Status: 2026 rate confirmed (increase effective 1 January 2026); mid-tier figures have minor source-to-source variation

Tourist tax in Germany (Berlin) (Yes)

Best months: Jul–Sep · 16–25°C days · rainy (ERA5 climate data)

• 2026 rate: 7.5 percent of the net accommodation price
• How it is charged: percent of room rate
• Who pays: Guests in paid short-term accommodation (hotels, hostels, pensions, holiday apartments/homes, private rooms, youth hostels); private and business stays both taxable
• Caps & exemptions: City Tax (Uebernachtungsteuer) on net room price, excluding ancillary services like breakfast/minibar. Since 1 Apr 2024 business/professional stays are also taxable (formerly exempt); this applies fully in 2026. 2026 changes are otherwise procedural: quarterly (not monthly) declarations, mandatory electronic filing (ELSTER) since 1 Jan 2026, and the former exemption for establishments with fewer than ten beds no longer applies; rate itself unchanged at 7.5 percent. Currency EUR.

Status: 2026 rate confirmed (rate unchanged since 2025; procedural changes effective Jan 2026)

Tourist tax in Greece (Yes)

Best months: Sep–Nov · 15–24°C days · dry (ERA5 climate data)

• 2026 rate: High season (Apr-Oct) per room/unit per night: 1-2 star hotels EUR 2.00; 3-star EUR 5.00; 4-star EUR 10.00; 5-star EUR 15.00; short-term rentals EUR 8.00 (detached houses over 80 sqm EUR 15.00). Low season (Nov-Mar): hotels reduced, short-term rentals EUR 2.00
• How it is charged: per room per night
• Who pays: Overnight guests in Greek hotels and short-term rentals (per accommodation unit)
• Caps & exemptions: Climate Crisis Resilience Fee (TAKK; replaced the old hotel tax; Law 5073/2023, in force since 1 Jan 2024, rates raised 1 Jan 2025 and carried unchanged into 2026). Charged per room/rental unit, NOT per person; collected at departure. Strong seasonal variation. Separate cruise passenger fees apply at some ports (e.g. Santorini/Mykonos). Revenue goes to central government for disaster/climate resilience.

Status: 2026 rate confirmed (2025 increase carried over unchanged into 2026; no new adjustment announced)

Tourist tax in Hungary (Budapest) (Yes)

Best months: Aug–Oct · 13–23°C days · some rain (ERA5 climate data)

• 2026 rate: 4% of the net room price per night
• How it is charged: percent of room rate
• Who pays: Overnight guests aged 18+ (foreign and domestic) in paid accommodation
• Caps & exemptions: Percentage levy (idegenforgalmi ado / IFA) on the net accommodation price, applied by Budapest at the 4% national maximum. Under-18s are exempt (as are certain students, hospital patients and District IX residents). Collected by the accommodation provider on top of the room rate. A separate District VI short-term-rental restriction took effect 1 January 2026 but does not change the tax rate for compliant accommodation.

Status: Rate confirmed in effect for 2026 (4% of net room price)

Tourist tax in Iceland (Yes)

Best months: Jun–Aug · 9–13°C days · rainy (ERA5 climate data)

• 2026 rate: ISK 800 per unit per night (hotels/guesthouses); ISK 400 per unit per night (campsites/mobile homes); cruise ships: ISK 2,500 per passenger per 24h infrastructure fee (international voyages) or ISK 400 per unit lodging tax (domestic voyages)
• How it is charged: per room per night
• Who pays: Accommodation operators remit the lodging tax, passed to overnight guests; the infrastructure fee falls on international cruise passengers
• Caps & exemptions: National lodging tax (gistinattaskattur) reintroduced 1 January 2024 and raised to ISK 800 per lodging unit from 1 January 2025 (per official Skatturinn/tax authority guidance). Charged per rented unit/room per night regardless of occupancy. CORRECTED: the draft's cruise figure of '~ISK 1,000 per passenger' was wrong - international cruise ships pay a separate ISK 2,500 per-passenger-per-24h infrastructure fee (not a lodging tax), while domestic voyages pay the ISK 400 lodging-tax unit. Government signalled (Oct 2025) intent to propose a considerably higher tourism/infrastructure charge, but no further increase is enacted as of mid-2026.

Status: 2025-2026 rate ISK 800 confirmed per official Skatturinn; cruise fees confirmed for 2025; further increase proposed but not enacted

Tourist tax in Ireland (No)

• 2026 rate: No tourist/accommodation tax currently levied (national or local).
• How it is charged: other
• Who pays: N/A - no levy in force; future local levies (if enacted) would target overnight visitors in paid accommodation
• Caps & exemptions: There is NO overnight tourist tax anywhere in Ireland as of July 2026. Budget 2026 did not introduce one. (Separately, Budget 2026's cut to 9% VAT from 1 July 2026 covers restaurant/catering food services - NOT hotel/short-term accommodation, which stays at 13.5%; and this is VAT, not a tourist levy.) Enabling legislation to let cities charge a local levy is under active discussion - Dublin City Council has floated up to EUR 5 per night (a EUR 2/night option modelled at ~EUR 17.5m/yr) and Galway a similar charge - and the housing minister has signalled openness, but no levy has been enacted or dated. Would move to 'Planned' only once legislation passes.

Status: Confirmed no tax as of 2026 (Budget 2026 excluded it; 2026 government statements support future enabling powers only). VAT-scope note corrected: 9% applies to food/catering, not accommodation

Tourist tax in Italy (Rome) (Yes)

Best months: Apr–Jun · 13–23°C days · rainy (ERA5 climate data)

• 2026 rate: EUR 4.00 (1-star) to EUR 10.00 (5-star) per person per night; campsites/lower categories from ~EUR 3.00
• How it is charged: per person per night
• Who pays: Overnight guests in Rome accommodation aged 10 and over
• Caps & exemptions: Contributo di soggiorno, tiered by star rating; EUR 10.00 is the national statutory ceiling (Decree-Law 78/2010), reached by 5-star hotels since Oct 2023. Max 10 consecutive nights. Children under 10 exempt. Charged per guest per night (two adults in a 5-star room = EUR 20/night). Rates stable 2024-2026; an online payment system rolls out during 2026.

Status: 2026 rate confirmed (rates stable 2024-2026)

Tourist tax in Italy (Venice) (Yes)

Best months: Apr–Jun · 13–23°C days · rainy (ERA5 climate data)

• 2026 rate: Day-tripper access fee: EUR 5.00 if booked 4+ days ahead, EUR 10.00 if booked within 3 days/on the spot. Separate overnight hotel tax roughly under EUR 1.00 up to EUR 5.00 per person per night by accommodation category
• How it is charged: one-time entry fee
• Who pays: Access fee: day-trippers/excursionists aged over 14 arriving on designated days. Hotel tax: overnight guests in accommodation within the Venice municipality (incl. Mestre, Marghera, Lido)
• Caps & exemptions: Two distinct charges. (1) Venice Access Fee (Contributo di Accesso) for day-trippers applies 8:30-16:00 on ~60 designated peak days in 2026 (roughly 3 Apr-26 Jul, weekends/holidays); per person aged over 14; excursionists/day visitors liable. (2) Overnight guests are exempt from the access fee but pay the municipal hotel tax (imposta di soggiorno), tiered by category, typically capped around 5 nights. Under-14s exempt from the access fee.

Status: 2026 rate confirmed (access fee returns for ~60 days, 3 Apr-26 Jul 2026, at same EUR 5/EUR 10 tiers)

Tourist tax in Malta (Yes)

• 2026 rate: EUR 1.50 per person per night (from 1 July 2026); was EUR 0.50 per person per night until 30 June 2026
• How it is charged: per person per night
• Who pays: Guests aged 18+ staying in licensed accommodation; collected by the accommodation operator and remitted to the Malta Tourism Authority
• Caps & exemptions: Environmental Contribution ('eco-tax'). Rate tripled from EUR 0.50 to EUR 1.50 effective 1 July 2026 - first change since launch in 2016. Only payable by guests aged 18 or over at the start of the visit (under-18s exempt). Capped at EUR 22.50 per person per visit. Applies to all licensed accommodation in Malta and Gozo (hotels, guesthouses, short-lets). Currency EUR.

Status: 2026 rate confirmed - increase to EUR 1.50 effective 1 July 2026 and EUR 22.50 per-person cap verified via Malta Independent / MTA

Tourist tax in Montenegro (Varies by city)

• 2026 rate: About EUR 1.00 per adult per night in main resort municipalities (Budva, Kotor, Tivat); somewhat lower in some other municipalities; ages 12-18 pay roughly half (~EUR 0.50)
• How it is charged: per person per night
• Who pays: All overnight visitors; adults pay full rate, ages 12-18 reduced, under-12 usually exempt; collected by accommodation provider
• Caps & exemptions: Sojourn tax (boravisna taksa) set by each municipality, typically around EUR 0.70-1.00 per adult per night; exact figures for smaller municipalities (e.g. Herceg Novi, Ulcinj) vary and should be checked locally rather than treated as fixed. Children under 12 generally exempt; ages 12-18 pay a reduced rate. No longer charged after 30 consecutive nights at one address. Foreign visitors must register (white card) within 24 hours of arrival; collected by registered accommodation, with self-registration for private stays. Currency EUR.

Status: 2026 headline rate (~EUR 1/adult/night in Budva/Kotor/Tivat) and child rules confirmed via tourist-tax/registration guides; smaller-municipality figures are indicative only

Tourist tax in Netherlands (Amsterdam) (Yes)

• 2026 rate: 12.5 percent of the net room price
• How it is charged: percent of room rate
• Who pays: Everyone staying overnight who is not a registered resident of Amsterdam
• Caps & exemptions: Highest tourist-tax percentage in Europe; charged on net room price before VAT and before the tourist tax itself. Separately, from 1 Jan 2026 the national VAT on hotel accommodation rose from 9 percent to 21 percent, pushing the combined tax load on a room to roughly 33.5 percent (the 12.5 percent tourist tax itself is unchanged). Applies to hotels, apartments, hostels, B&Bs. Currency EUR.

Status: 2026 rate confirmed (12.5 percent unchanged; VAT change effective Jan 2026)

Tourist tax in Portugal (Lisbon) (Yes)

Best months: Jun–Aug · 18–28°C days · dry (ERA5 climate data)

• 2026 rate: EUR 4.00 per person per night
• How it is charged: per person per night
• Who pays: All overnight guests aged 13 and over in licensed accommodation in the Municipio de Lisboa
• Caps & exemptions: Capped at 7 nights (max EUR 28 per person per stay). Children under 13 exempt. Flat rate across all licensed accommodation types (hotels, hostels, guesthouses, Alojamento Local); no star-rating tiers. Rate rose from EUR 2 to EUR 4 on 1 Sep 2024 and remains EUR 4 for 2026. Currency EUR.

Status: 2026 rate confirmed (unchanged since Sep 2024 increase)

Tourist tax in Portugal (Porto) (Yes)

Best months: Jun–Aug · 18–28°C days · dry (ERA5 climate data)

• 2026 rate: EUR 3.00 per person per night
• How it is charged: per person per night
• Who pays: All overnight guests aged 13 and over in licensed accommodation in the Municipio do Porto
• Caps & exemptions: Municipal Tourist Tax (MTT), capped at 7 nights (max EUR 21 per person per stay). Children under 13 exempt. No seasonal variation and same across all accommodation types/star ratings. Rate increased from EUR 2 to EUR 3 (effective Dec 2024) and remains EUR 3 for 2026. Currency EUR.

Status: 2026 rate confirmed (unchanged since 2024 increase)

Tourist tax in Slovenia (Ljubljana) (Yes)

• 2026 rate: EUR 3.13 per person per night (EUR 2.50 tourist tax + EUR 0.63 / 25% promotion tax)
• How it is charged: per person per night
• Who pays: All overnight guests regardless of nationality (with age-based reductions/exemptions)
• Caps & exemptions: Slovenia has a national framework; municipalities set the amount. Ljubljana charges the top band: EUR 2.50 base plus a mandatory 25% promotion tax (EUR 0.63), remitted to the Slovenian Tourist Board, totalling EUR 3.13 - confirmed as current for 2026 by Visit Ljubljana (official). Youth aged 7-18, guests in IYHF youth hostels and campsites pay a 50% reduced rate (EUR 1.57); under-7s are exempt. Other towns (Bled, Piran) charge around EUR 2.50. Collected per overnight stay by the accommodation.

Status: Rate EUR 3.13 in force since 1 January 2019, confirmed current for 2026 (Visit Ljubljana official)

Tourist tax in Spain (Balearics) (Yes)

Best months: Apr–Jun · 12–25°C days · some rain (ERA5 climate data)

• 2026 rate: High season (1 May-31 Oct): EUR 1.10 (budget) to EUR 4.40 (5-star) per person per night incl. 10% VAT; low season (Nov-Apr): EUR 0.28 to EUR 1.10 per person per night
• How it is charged: per person per night
• Who pays: All guests aged 16 and over staying overnight in tourist accommodation on the four inhabited Balearic Islands
• Caps & exemptions: Sustainable Tourism Tax (ITS / 'ecotax'), uniform across Mallorca, Ibiza, Menorca, Formentera with no municipal surcharges. Under-16s fully exempt. Reduced 50% from the 9th consecutive night in the same accommodation. Strong seasonal variation. Higher peak-season/cruise rates have been debated for 2026 but published 2026 rates remain as above.

Status: 2026 rate confirmed (idealista guide dated July 2026)

Tourist tax in Spain (Catalonia/Barcelona) (Yes)

• 2026 rate: EUR 12.00 per person per night at 5-star hotels in Barcelona (regional IEET EUR 7.00 + EUR 5.00 city surcharge); EUR 8.40 at 4-star; ~EUR 9.50 short-term rentals; rest of Catalonia regional rate ~EUR 0.80-4.50 per night by category
• How it is charged: per person per night
• Who pays: All overnight guests in tourist accommodation in Barcelona/Catalonia (levied per person); cruise passengers pay a separate rate
• Caps & exemptions: Two-layer tax: Catalan regional IEET tourist tax + Barcelona municipal surcharge. Surcharge is EUR 5.00 from 1 April 2026 (in place until at least 31 March 2027), scheduled to rise to EUR 6.00 (2027), EUR 7.00 (2028), EUR 8.00 (2029) - which would push the 5-star total toward EUR 15. Regional rates rose 1 April 2026. Tax stops after the 7th consecutive night (regional portion). Cruise passengers pay a separate rate. Under-16s exempt.

Status: 2026 rate confirmed (increase effective 1 April 2026, multiple 2026 sources)

Tourist tax in Switzerland (Varies by city)

• 2026 rate: CHF 2.00-7.00 per person per night (e.g. Geneva hotels CHF 3.75, Zurich ~CHF 2.50)
• How it is charged: per person per night
• Who pays: All overnight guests; rate and exemptions vary by municipality
• Caps & exemptions: No national tourist tax; set by canton/commune (Kurtaxe / taxe de sejour). Zurich and Aargau have no statutory tourist tax - hotels instead levy a city tax via the regional hospitality association. Rate varies by accommodation type (hotels/holiday homes higher than campsites/dorms) and often by age (children frequently reduced or exempt). Some resorts bundle a guest card giving free local transport/lift discounts. The Ticino figure (~CHF 6.20) in the draft could not be independently confirmed and was removed to avoid false precision.

Status: 2025-2026 range confirmed (Geneva CHF 3.75, Zurich ~CHF 2.50); rates set locally and reviewed annually

Tourist tax in United Kingdom (Scotland/Edinburgh) (Yes)

• 2026 rate: 5% of accommodation cost (room rate)
• How it is charged: percent of room rate
• Who pays: All overnight visitors in eligible paid accommodation; collected by the accommodation provider and remitted to the council
• Caps & exemptions: UK's/Scotland's first visitor levy. Levy applies only to the first 5 consecutive nights of any stay (nights 6+ are free). Same 5% rate year-round, no seasonal variation. Applies to hotels, B&Bs, guest houses, hostels, serviced apartments and holiday lets in the City of Edinburgh Council area. Charged on the accommodation portion only and calculated BEFORE VAT; does not apply to extras (parking, meals, drinks, transport). Applies to stays on or after 24 July 2026 where the booking was made on or after 1 Oct 2025. Currency GBP.

Status: 2026 rate confirmed - levy live from 24 July 2026 (City of Edinburgh Council scheme); 5%, pre-VAT, capped at first 5 nights all verified via council/press

Tourist tax in United Kingdom (Wales) (Planned)

• 2026 rate: GBP 1.30 per person per night (hotels, B&Bs, self-catering, holiday caravans); GBP 0.80 per person per night (campsites and hostels); both plus VAT
• How it is charged: per person per night
• Who pays: Overnight guests aged 18 and over in registered visitor accommodation, only in councils that opt in; collected by the accommodation provider
• Caps & exemptions: Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 - enabling law. Levy is discretionary: each of the 22 Welsh councils decides whether to adopt it locally (Cardiff has said it will; Gwynedd, Conwy and Anglesey consulting). Earliest live date anywhere is April 2027 (no charge in 2026); accommodation registration begins autumn 2026. Under-18s are EXEMPT (exemption added after consultation, which is why final rates rose from the originally proposed 75p/GBP 1.25 to 80p/GBP 1.30). Rates are the initial statutory figures, subject to future uprating. Currency GBP.

Status: 2025 Act confirmed; final rates GBP 1.30 / GBP 0.80 confirmed via GOV.WALES; earliest implementation April 2027 - not in force as of July 2026

Tourist tax in Turkey (Yes)

Best months: Jul–Sep · 22–30°C days · dry (ERA5 climate data)

• 2026 rate: Accommodation tax (konaklama vergisi) temporarily 1% of the accommodation service price (down from the standard 2%)
• How it is charged: percent of room rate
• Who pays: Collected from the guest by the accommodation provider on the overnight stay
• Caps & exemptions: Standard rate 2% since Jan 1 2023; temporarily cut to 1% under Presidential Decision No. 11263 for May 1 2026 through December 31 2026, after which it is scheduled to revert to 2%. Applies to hotels, motels, holiday villages, pensions, apart-hotels, guesthouses and campsites; charged on accommodation and related services, shown on the invoice, exclusive of VAT.

Status: 2026 rate confirmed; 1% temporary rate effective through Dec 31 2026 (reverts to 2% after)

Tourist tax in United Arab Emirates (Dubai) (Yes)

• 2026 rate: AED 7-20 per room per night by hotel class (Tourism Dirham): 5-star AED 20, 4-star AED 15, 3-star AED 10, 1-2 star/guesthouse AED 7-10
• How it is charged: per room per night
• Who pays: All hotel/hotel-apartment/guesthouse guests, collected by the property per occupied room per night
• Caps & exemptions: Rate set by hotel star rating; non-refundable; charged on top of the ~10 percent municipality fee, ~10 percent service charge and 5 percent VAT that typically appear on Dubai hotel bills. CAP: Tourism Dirham is charged for a maximum of 30 consecutive nights per stay (long-stay guests are not charged beyond 30 nights). Applies within the Emirate of Dubai only; other emirates (Abu Dhabi, Ras Al Khaimah, etc.) levy their own separate hotel fees.

Status: 2026 rates confirmed (AED 7-20 tiers); structure remains valid unless updated by Dubai Dept of Economy and Tourism. 30-night cap corrected from draft (draft wrongly said no cap).

Tourist tax in Bhutan (Yes)

• 2026 rate: USD 100 per person per night (standard international rate)
• How it is charged: per person per night
• Who pays: All international tourists (reduced rate for Indian/Bangladeshi/Maldivian nationals)
• Caps & exemptions: Sustainable Development Fee (SDF), a daily levy. USD 100/person/night valid Sept 1 2023 through Aug 31 2027. Children aged 6-12 get a 50% discount (USD 50/night); children 5 and under are exempt. Indian, Bangladeshi and Maldivian nationals pay a reduced SDF of INR 1,200 per person per night (INR 600 for children 6-12; under-6 exempt). Does not include the USD 40 visa fee or tour/accommodation costs. (Some operators note modest package price rises from Jan 2026, but the SDF itself remains USD 100.)

Status: 2026 rate confirmed (USD 100, locked through Aug 2027)

Tourist tax in India (No)

Best months: Nov–Jan · 9–21°C days · dry (ERA5 climate data)

• 2026 rate: No dedicated national tourist/accommodation levy; accommodation is taxed via GST: nil (0 percent) on rooms up to INR 1,000 per night, 5 percent (no input tax credit) on rooms INR 1,000-7,500 per night, 18 percent (with ITC) on rooms above INR 7,500 per night
• How it is charged: percent of room rate
• Who pays: All hotel guests (domestic and foreign) on the room tariff
• Caps & exemptions: Under GST 2.0 (effective 22 Sep 2025) the INR 1,000-7,500 slab was cut from 12 percent to 5 percent (without ITC; the 18-percent-with-ITC option is not available for rooms in that band). Rooms up to INR 1,000/night remain nil-rated. State luxury/entertainment taxes were abolished and folded into GST. Some municipalities still add minor local levies. No per-night flat tourist tax.

Status: 2026 GST rates confirmed (post 22 Sep 2025 GST 2.0 reform)

Tourist tax in Indonesia (Bali) (Yes)

Best months: Jul–Sep · 23–33°C days · rainy (ERA5 climate data)

• 2026 rate: IDR 150,000 one-time (approx USD 9-10) per foreign tourist per entry to Bali
• How it is charged: one-time entry fee
• Who pays: All foreign nationals entering Bali (all ages)
• Caps & exemptions: Flat fee charged once per entry regardless of length of stay; no exemption for children (infants and teenagers pay the full IDR 150,000 unless on an exempt visa type). Officially the Pungutan Wisatawan Asing (Foreign Tourist Levy) under Bali Provincial Regulation No. 6 of 2023, separate from the Visa on Arrival. Paid via the official Love Bali platform (lovebali.baliprov.go.id) or at the airport. Rate unchanged since launch on 14 Feb 2024; no confirmed rate change for 2026, but enforcement tightened in 2026. This is a Bali-provincial levy, not a national Indonesia tourist tax.

Status: 2026 rate confirmed (IDR 150,000, unchanged); stricter enforcement noted for 2026

Tourist tax in Japan (Varies by city)

Best months: Sep–Nov · 14–22°C days · rainy (ERA5 climate data)

• 2026 rate: Kyoto: JPY 200-10,000 per person per night by room-rate tier (5 tiers, from 1 March 2026); Tokyo: JPY 100 or JPY 200 per person per night depending on room rate
• How it is charged: per person per night
• Who pays: All overnight guests (domestic and foreign) in cities that levy the accommodation tax; departure tax applies to nearly all departing air/sea passengers
• Caps & exemptions: No single national accommodation tax; levied locally. Kyoto revised its lodging tax on 1 March 2026 into 5 tiers: JPY 200 (rooms under JPY 6,000), JPY 400 (JPY 6,000-19,999), JPY 1,000 (JPY 20,000-49,999), JPY 4,000 (JPY 50,000-99,999) and a top JPY 10,000/night (rooms JPY 100,000+), with no guest exemptions. Tokyo has only TWO tiers: JPY 100 (rooms JPY 10,000-14,999) and JPY 200 (rooms JPY 15,000+); rooms under JPY 10,000 are exempt (there is NO JPY 300 Tokyo tier). Tokyo moves to a 3% percentage-based lodging tax from April 2027. SEPARATE from the national International Tourist (departure/'sayonara') Tax, which TRIPLED from JPY 1,000 to JPY 3,000 per departure effective 1 July 2026, normally bundled into ticket prices.

Status: Kyoto 5-tier increase confirmed effective 1 March 2026; Tokyo two-tier rates 2025-2026; national departure tax JPY 3,000 confirmed in force since 1 July 2026

Tourist tax in Malaysia (Yes)

Best months: Jan–Mar · 24–32°C days · rainy (ERA5 climate data)

• 2026 rate: RM 10 (approx USD 2.15) per room per night for foreign tourists
• How it is charged: per room per night
• Who pays: Foreign passport holders staying at registered accommodation
• Caps & exemptions: Flat RM 10 per room per night, NOT per person - a family of four in one room pays RM 10, not RM 40. Malaysian citizens and permanent residents are fully exempt. Following expiry of the OTA grace period in December 2025, collection is now universally enforced from 2026 - either at booking via registered online platforms (Agoda, Booking.com, Expedia) or at hotel check-in. Overseen by the Royal Malaysian Customs Department; applies at all registered accommodation premises.

Status: 2026 rate confirmed (RM 10 flat, unchanged); enforcement broadened after Dec 2025 grace-period expiry

Tourist tax in Maldives (Yes)

Best months: Jan–Mar · 27–28°C days · some rain (ERA5 climate data)

• 2026 rate: USD 12 per person per night at resorts/hotels; USD 6 per person per night at guesthouses (50 rooms or fewer)
• How it is charged: per person per night
• Who pays: All tourists staying at resorts, hotels, guesthouses and safari vessels (children under 2 exempt)
• Caps & exemptions: Green Tax; rates doubled effective 1 January 2025 (resorts/hotels/large properties and vessels USD 6 to 12; guesthouses of 50 rooms or fewer USD 3 to 6). Guesthouses with MORE than 50 rooms pay the USD 12 rate. Children under age 2 are exempt (effective 1 Jan 2025). Separate from the Tourism Goods and Services Tax (TGST), which rose from 16% to 17% effective 1 July 2025 and applies to all tourism services. Some 2026 commentary discusses a possible further green-tax rise, but the confirmed current rates are USD 12 / USD 6.

Status: 2026 rate confirmed (USD 12/6, in force since Jan 2025); TGST 17% since Jul 2025

Tourist tax in Philippines (Varies by city)

• 2026 rate: No national accommodation tax; local environmental/entry fees vary by destination. Boracay (most-searched example): PHP 300 one-time environmental fee for foreign tourists (PHP 150 for domestic) plus PHP 150 terminal fee each way (PHP 300 round trip)
• How it is charged: one-time entry fee
• Who pays: Foreign tourists entering the destination (Boracay); travel tax paid by departing passengers
• Caps & exemptions: Boracay environmental fee is one-time per stay (paid at first entry); terminal fee is paid on both entry and exit. Discounted rate of about PHP 120 for seniors, students and PWDs confirmed; other local exemptions (e.g. residents/young children) vary and are not uniformly documented. Collected via the Boracay iPass system (manual windows still available). Other LGUs set their own fees (e.g. El Nido/Palawan). Separately, a national Philippine Travel Tax of ~PHP 1,620 (economy) applies to most passengers departing the country (a departure tax, not accommodation). A 2026 proposal to reduce Boracay fees was assessed as not feasible by the local mayor; fees unchanged.

Status: 2026 Boracay fees confirmed (PHP 300 foreign env fee, PHP 150 terminal each way); reduction proposal rejected, fees unchanged

Tourist tax in Sri Lanka (No)

Best months: Dec–Feb · 23–30°C days · rainy (ERA5 climate data)

• 2026 rate: No dedicated per-night tourist tax; accommodation carries standard VAT of 18 percent (in force since 1 Jan 2024) plus a 1 percent Tourism Development Levy (TDL) on licensed-operator turnover, usually on top of a ~10 percent service charge
• How it is charged: percent of room rate
• Who pays: Hotel/accommodation guests via VAT; TDL is levied on licensed tourism establishments and passed through in pricing
• Caps & exemptions: From 1 July 2026 VAT is extended to tourism/digital services supplied by non-resident platforms (Booking.com, Agoda, Airbnb); VAT may be pre-included if paid abroad or added locally at checkout. This start date was delayed to July 2026 per Inland Revenue guidance. TDL (1 percent) dates to 2003. Bills often show VAT and service charge as separate line items.

Status: 2026 VAT extension to foreign platforms confirmed effective 1 Jul 2026; 18 percent standard VAT in force

Tourist tax in Thailand (Planned)

Best months: Dec–Feb · 22–32°C days · dry (ERA5 climate data)

• 2026 rate: THB 300 (approx USD 9) per foreign visitor arriving by air (proposed; could exceed THB 300)
• How it is charged: one-time entry fee
• Who pays: Foreign visitors arriving by air (once enacted)
• Caps & exemptions: First Cabinet-approved in Feb 2023 but repeatedly delayed; as of mid-2026 still awaiting fresh Cabinet approval and system rollout under the incoming administration (target dates have slipped to 2026 with no firm live date). Of the THB 300, roughly THB 70 was earmarked for medical/accident insurance, the rest for tourism infrastructure. Expected to be collected via airline ticket pricing. Earlier THB 150 land/sea-border fee has been shelved (air arrivals only). Ministers have signalled the final figure could exceed THB 300. No accommodation-based tourist tax nationally.

Status: 2026 status: proposed/pending Cabinet approval, NOT yet in force (as of mid-2026)

Tourist tax in Vietnam (No)

Best months: Nov–Jan · 14–22°C days · some rain (ERA5 climate data)

• 2026 rate: No dedicated tourist entry or accommodation levy; hotel rooms carry standard VAT, temporarily reduced from 10 percent to 8 percent (in force 1 Jul 2025 to 31 Dec 2026)
• How it is charged: percent of room rate
• Who pays: Hotel guests via VAT on room charges
• Caps & exemptions: 8 percent rate for accommodation/tourism extended to 31 Dec 2026 under Resolution 204/2025/QH15 (guidance in Decree 174/2025/ND-CP). No formal per-night tourist tax on official government portals as of 2026. An eco/entry tourist tax has been discussed regionally but is NOT enacted (proposal stage only). Foreign tourists can reclaim part of VAT on eligible retail goods (min spend applies).

Status: 2026 rate confirmed; 8 percent VAT valid through 31 Dec 2026 (Resolution 204/2025/QH15); entry-tax proposals not yet law

Tourist tax in New Zealand (Yes)

• 2026 rate: NZD 100 per person (International Visitor Conservation and Tourism Levy, IVL), one-time
• How it is charged: one-time entry fee
• Who pays: Most international visitors including tourists and working-holiday travellers (paid via NZeTA/visa)
• Caps & exemptions: Increased from NZD 35 to NZD 100 effective 1 Oct 2024; still NZD 100 in 2026. Paid once when applying for an NZeTA or visitor visa (not per night). Revenue funds conservation and tourism infrastructure. Exemptions include Australian citizens/permanent residents, most Pacific Island nation citizens, and some transit passengers; cruise passengers are generally liable.

Status: 2026 rate confirmed at NZD 100 (set 1 Oct 2024) per MBIE/Immigration NZ

Tourist tax in Caribbean (typical) (Varies by city)

• 2026 rate: Typically 7-12.5% hotel/accommodation tax; representative example Barbados: BDS 5.00-20.00 (approx USD 2.50-10.00) per room per night by hotel class, plus a 2.5% Product Development Levy
• How it is charged: per room per night
• Who pays: Overnight visitors at hotels, guesthouses, villas and short-term rentals
• Caps & exemptions: No single Caribbean rate - varies widely by island. Percentage-style hotel taxes (per 2025-2026 reporting): St Maarten ~5%, St Kitts & Nevis ~7% accommodation tax (NOTE: St Kitts also raised its separate Tourism Development Levy to 3% in 2025), St Lucia ~8%, Antigua & Barbuda ~8.5% (+10% service), St Vincent & Grenadines ~10%, US Virgin Islands 12.5%. Barbados uses a per-room-per-night Room Rate Levy confirmed against government (GIS/BRA) sources: B-class BDS 5, A-class BDS 11, Luxury BDS 20 per room per night; villas/vacation rentals pay 2.5% of the nightly rate capped at BDS 20 per bedroom, PLUS a 10% Shared Economy Levy, PLUS the flat 2.5% Product Development Levy. Since 2025, room rate and shared-economy levies on rentals are remitted directly to the Barbados Revenue Authority by the booking platforms. BDS is pegged at 2:1 to USD.

Status: Barbados Room Rate / Product Development levies (2018-2019) still current; tier amounts confirmed via GIS Barbados / BRA; per-island percentages are indicative from 2025-2026 reporting and should be checked island-by-island

Tourist tax in Costa Rica (Yes)

Best months: Jan–Mar · 16–26°C days · dry (ERA5 climate data)

• 2026 rate: 13% VAT (IVA) on hotel and accommodation stays; USD 15 tourism arrival/entry tax; USD 29 departure tax (often already included in airline tickets)
• How it is charged: percent of room rate
• Who pays: All guests pay 13% VAT on accommodation; travelers pay the USD 15 entry and USD 29 departure taxes; short-term-rental owners bear the 12.75% income withholding from 2026
• Caps & exemptions: No dedicated per-night bed tax - accommodation is subject to the 13% national VAT. Short-term rentals under 30 days must charge 13% VAT to guests; from 2026 platforms (Airbnb/VRBO) withhold a 12.75% tax on owners' gross rental income (an owner income tax, not an added guest charge). Separately, a USD 15 arrival/tourism tax applies to all arriving travelers and a USD 29 departure tax to air travelers (commonly bundled into the ticket) - together roughly USD 44 round-trip, not a single combined charge. Currency USD/CRC.

Status: 13% VAT current for 2026; 12.75% short-term-rental platform withholding begins 2026 (confirmed by 2025-2026 reporting); USD 15 entry and USD 29 departure taxes confirmed via Costa Rica travel/entry-requirement sources

Tourist tax in Mexico (Quintana Roo) (Yes)

• 2026 rate: VISITAX: roughly MXN 271-294 (about USD 15-16) one-time per foreign visitor for the whole stay. PLUS a separate per-night lodging/environmental tax collected by the hotel, e.g. Cancun and Playa del Carmen roughly MXN 50-80 per room per night (varies by municipality)
• How it is charged: one-time entry fee
• Who pays: VISITAX: foreign tourists (age threshold reported inconsistently). Nightly lodging tax: hotel guests, with municipal age thresholds
• Caps & exemptions: VISITAX is set at 2.5 UMA, so its peso value is indexed and typically rises each year as the UMA is updated (published 2026 figures range ~MXN 271-294 across sources; the earlier 'MXN 285' is a 2025-era value and a 'no increase for 2026' claim could not be confirmed). VISITAX is paid by the traveler separately (hotels do not collect it) and verified on departure. Mexican citizens/residents exempt; some sources apply it only to visitors over 15, but age rules are reported inconsistently. The nightly environmental/lodging tax is separate and collected at the hotel.

Status: 2026 rate range confirmed but indexed to UMA and varies by source; single-peso precision downgraded

Tourist tax in USA (Hawaii) (Yes)

Best months: Jun–Aug · 23–29°C days · some rain (ERA5 climate data)

• 2026 rate: State Transient Accommodations Tax (TAT) 11% of room rate (includes the new 0.75-point 'Green Fee'); combined with ~4.71% GET and up to 3% county surcharge the effective hotel-tax burden is roughly 18-19% before resort fees
• How it is charged: percent of room rate
• Who pays: All transient guests / overnight visitors in hotels, resorts and short-term rentals statewide (cruise portion suspended)
• Caps & exemptions: Green Fee took effect Jan 1 2026, raising TAT from 10.25% to 11% to fund climate/conservation projects (projected ~USD 100M/yr). A separate 11% levy on cruise-ship cabins is on hold pending litigation after a cruise-industry lawsuit and is NOT currently in effect. Applies to hotels, resorts and short-term rentals.

Status: 2026 rate confirmed; TAT 11% effective January 1 2026 (signed into law 2025)

Tourist tax in USA (typical city occupancy tax) (Varies by city)

• 2026 rate: No national tax; city/county transient occupancy taxes typically ~6-15% of room rate. Representative example New York City: ~14.75% combined (8.875% sales tax + 5.875% hotel occupancy tax) plus USD 3.50/night flat fees (USD 2 city + USD 1.50 state). Other examples commonly cited: Los Angeles ~14%, Las Vegas/Clark County ~13-13.38%, Washington DC ~15.95%
• How it is charged: percent of room rate
• Who pays: All hotel/short-term-rental guests in the jurisdiction (some business/government exemptions)
• Caps & exemptions: No US federal accommodation tax; rates are set at state/county/city level and stack, so combined burden often exceeds 15% once all layers apply. Many cities add small flat per-night unit fees. NYC figures verified against 2026 guidance; LA/Las Vegas/DC figures are representative and can change by ordinance, so confirm locally.

Status: NYC 2026 rate confirmed; other city figures 2025-2026 representative, verify by jurisdiction

Tourist tax in Egypt (Yes)

Best months: Nov–Jan · 12–23°C days · dry (ERA5 climate data)

• 2026 rate: Tourism & Antiquities Support Fund fee of 1% of the nightly room price, floor LE 5 and cap LE 50 per night. Separately, in-hotel goods/services (meals, beverages) carry ~14% VAT and hotels typically add a ~12% service charge
• How it is charged: percent of room rate
• Who pays: Guests of hotels and tourist accommodation facilities (fee levied on the accommodation price)
• Caps & exemptions: Support Fund fee (min LE 5 / max LE 50 per hotel night) was established by decision effective March 1 2023 and also applies to safari yachts and other tourist facilities. There is no single European-style headline nightly 'tourist tax'; visible charges are the support-fund fee plus service charge and VAT layered into the bill. (Note: the widely cited '2% reduced to 1%' accommodation-tax change is Turkey's, not Egypt's.) No 2026-specific change to the fee structure was found.

Status: Fee structure confirmed as established 2023; 2026 status not separately confirmed to remain unchanged

Tourist tax in Kenya (Yes)

• 2026 rate: 2% tourism levy on gross sales of accommodation, food, drinks and other services
• How it is charged: percent of room rate
• Who pays: Scheduled hospitality establishments (hotels, lodges, restaurants), and from mid-2026 short-term-rental operators on digital platforms; passed through to guests in the bill
• Caps & exemptions: National Tourism Levy collected by the Tourism Fund via the eLevy portal (not a separate per-night guest surcharge). Applies to establishments charging a minimum of KES 250 per person per night and restaurants with gross sales above KES 3M/year. 2026 change: the 2% levy is being extended to short-term rentals booked via Airbnb, Booking.com and Jumia, collected at source through platform payment integration (announced Jan 2026, scheduled to take effect from end of June 2026). No accented characters; currency KES.

Status: 2% rate confirmed current into 2026; eLevy portal upgrade reported in 2026 (exact month unconfirmed); short-term-rental extension scheduled from end of June 2026 - enforcement rollout not independently confirmed as of late July 2026

Tourist tax in Morocco (Yes)

Best months: Nov–Jan · 7–21°C days · dry (ERA5 climate data)

• 2026 rate: Municipal tourist tax (taxe de sejour / TPT) charged per person per night, tiered by accommodation class: commonly luxury MAD 15, 5-star MAD 11, 4-star MAD 8, 3-star MAD 5, 2-star MAD 4, 1-star MAD 2, and lower-tier inns/lodges around MAD 1. Typical range roughly MAD 2-30 per person per night depending on class and city
• How it is charged: per person per night
• Who pays: Overnight guests aged 12+ in classified accommodation
• Caps & exemptions: Rates set by accommodation star-rating tier and municipality (higher in Marrakech/Casablanca). Sources describe the levy under both 'taxe de sejour' and the promotion tax (TPT) labels and the exact split between the two is reported inconsistently; the tier schedule above is the figure commonly cited. Children under 12 exempt. Usually not in the room rate; paid in cash at check-in or check-out.

Status: 2025-2026 tier schedule as commonly cited; exact taxe-de-sejour vs TPT split unconfirmed

Tourist tax in South Africa (Yes)

Best months: Jul–Sep · 7–21°C days · dry (ERA5 climate data)

• 2026 rate: 1% TOMSA tourism levy on the room rate (voluntary industry levy, charged excluding VAT), plus standard 15% VAT on accommodation
• How it is charged: percent of room rate
• Who pays: Tourists/guests at participating accommodation and travel-service providers
• Caps & exemptions: TOMSA is a 1% levy charged on the accommodation tariff (excluding VAT) by participating establishments; it is a voluntary/industry-collected levy, not a statutory guest tax, and funds South African Tourism marketing. Standard 15% VAT applies separately. A levy revision has been discussed in the industry but no rate change was enacted for 2026. Currency ZAR.

Status: 1% rate confirmed against 2024-2025 sources (TOMSA FAQ) and remains current into 2026; no 2026 increase enacted