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.