How tourist taxes work
A tourist tax (city tax, visitor levy, taxe de séjour, imposta di soggiorno, accommodation tax) is a charge on overnight stays set by a city, region or country. The rules differ a lot from place to place. These are the main types, with real examples from this site.
1. A fixed amount per person per night
The most common type. The amount usually depends on the hotel category (stars) or the type of accommodation. Examples: Rome, Florence, Milan, Barcelona, Prague, and most French towns.
2. A fixed amount per room per night
Charged per room or apartment, whatever the number of guests. Examples: Greece (climate resilience fee) and Iceland.
3. A percentage of the room price
Usually calculated on the price before VAT and without breakfast. Examples: Amsterdam 12.5%, Berlin 7.5%, Vienna 5%, Edinburgh 5%, Turkey and Kutchan (Niseko). In France, unclassified accommodation pays a percentage of the price per person, capped.
4. Price bands
A fixed amount per person that depends on how much the room costs per person per night. Examples: Kyoto, Tokyo, Sapporo, Hakuba.
5. A one-off levy per trip
Paid once, not per night. Examples: Bali and the Visitax of Quintana Roo in Mexico (Cancún, Tulum, Playa del Carmen, Cozumel), which the law sets as 2.50 UMA, a reference value in pesos updated every February.
Seasons, maximum nights and exemptions
- Seasons: lower rates in low season (Balearic Islands -75% from November to April; Greece November-March rates).
- Maximum nights: many places stop charging after a number of nights (Barcelona and Florence 7, Rome 10, Edinburgh 5); the Balearics halve the tax from the 9th day.
- Age: children are often exempt, but the age limit varies (Rome under 10, Florence under 12, Balearics under 16, Barcelona under 17, France, Milan and Prague under 18). Japan and Amsterdam have no age exemption.
- Two layers: sometimes a region and a city both charge (Barcelona: Catalan rate + city surcharge; Sapporo: city + Hokkaido; France: town + department, sometimes region).
Who collects it and when
In most places the accommodation collects the tax from the guest: for example in the Balearic Islands it must be charged before the end of the stay, and in Greece after the stay and before departure. In Kyoto it may already be included in what you paid to a booking site or travel company. Bali is different: you pay the levy on the official Love Bali portal or through its authorised agents. Always check the final amount with your accommodation.
How we check the rates
Every rate on this site comes from an official source: a law, an ordinance, a tax authority page or official open data. We show the link and the date we checked it under the figure. We re-check every quarter and before 1 January and 1 April, when many rates change. If we cannot read an official source, we do not publish the destination.
Not tax advice. Tourist taxes are set by local or national authorities and can change. They are usually collected by your hotel or host, who applies the official rules: check the final amount with your accommodation.