It is all in the name...

 

Occupancy tax, lodging tax, overnight stay tax, night tax, day tax, city tax, local tax/fee, eco-contribution, environmental contribution, culture and tourism tax, promotion tax, recreation fee, spa fee, hotel tax, accomodation tax, bed-tax, visitors tax, guest tax, residence tax, but

 

let's call it tourist tax, which is

 

levied on: 

short term stays

 

paid by:

tourists

 

charges as: 

per person per night or a percentage of the accommodation price

 

different per: 

location, type of accommodation (e.g. hostels and campsites attracting low rates compared to 5-star hotels), season (high and low seasons)  

 

exemptions: 

age is the most common used exemption: children pay reduced rates or are exempt entirely, but other exemptions are for example business stays or stays for educational and sport purposes 

 

collected by:

accommodation providers or in some countries booking platforms are obliged to collect

 

levied at: 

mostly local government level (i.e. city, municipality or province) and there can be significant local discretion over the rates applied 

  

used for: 

- protection of the environment

- improving of the infrastructure

- projects and plans for tourism development

- tourist facilities and events 


Rates, rates, rates .... 

 

The table below outlines the relevant tourist tax levied across Europe. For the most up-to-date tourist tax rates per municipality a connection to our database is required. 

 

Country Per person per night Percentage of room rate Notes
Albania ALL 0.70 - ALL 350 (€0.57 - € 2.87)
Andorra no tourist tax applicable
Austria €0.36 - € 3.80; or 3.2%
Belgium €0.53 - €7.50
Bulgaria BGN 0.20 - BGN 3 (€0.10 - €1.53) In some coastal resorts an €8 tax per person, per stay is applicable.
Croatia HRK 2.50 - HRK 10 (€0.34 - €1.35)
Cyprus no tourist tax applicable
Czech Republic Up to CZK 25 (€1.00)
Denmark no tourist tax applicable
Estonia no tourist tax applicable
Finland no tourist tax applicable
France €0.02 - €5 An additional 10% departmental counsel tax can be applicable.
Germany €0.25-€5.00; or Up to 7.5% VAT is applied in addition to tourist tax
Georgia no tourist tax applicable
Greece €0.50 - €4.00 Only applicable for hotels and rented room apartments. In case tourist tax is applicable no VAT will be charged.
Iceland no tourist tax applicable
Ireland no tourist tax applicable
Hungary Up to HUF 506 (€1.52); or Up to 4%
Ireland no tourist tax applicable
Italy Up to €5 (Rome and Venice up to €10) In certain cities there is also a city tax
Latvia no tourist tax applicable
Liechtenstein no tourist tax applicable
Lithuania €0.30 - €1
Luxembourg no tourist tax applicable
Malta €0.50 capped at €5.00 Eco-contributions in addition to VAT
Moldava no tourist tax applicable
Netherlands €0.41 - €3.50; or Up to 7% Also a day tax can be applicable for Amsterdam and the islands
Norway no tourist tax applicable Certian municipalities are concidering to introduce tourist tax
Poland PLN 1.6 - PLN 2.4 (€0.37 to €0.55)
Portugal €1.00 capped at €7.00
Romania 0,01
Slovakia €0.50 to €1.70
Slovenia Up to €2.50 In addition promotion tax can be applicable, which is 25% of the tourist tax
Spain €0.45 to €5 Tourist tax only applies in Catalonia and the Balearic Islands
Sweden no tourist tax applicable
United Kingdom no tourist tax applicable

 

No rights can be derived from this table.