A tourist tax is any revenue-generating measure targeted at tourists. It is a means of combating

overtourism Overtourism is the congestion or overcrowding from an excess of tourists, resulting in conflicts with locals. The World Tourism Organization (UNWTO) defines overtourism as "the impact of tourism on a destination, or parts thereof, that excessiv ...

and a form of

tax exporting Tax exporting occurs when a country (or other jurisdiction) shifts its tax burden (partially) abroad. For example, if residents of country A hold shares of a company in country B, the government in B might want to levy an inefficiently high tax ...

(partial shifting of

tax burden In economics, tax incidence or tax burden is the effect of a particular tax on the distribution of economic welfare. Economists distinguish between the entities who ultimately bear the tax burden and those on whom tax is initially imposed. The tax ...

to non-citizens or non-residents). The

tourist industry Tourism is travel for pleasure or business; also the theory and practice of touring, the business of attracting, accommodating, and entertaining tourists, and the business of operating tours. The World Tourism Organization defines tourism mor ...

typically campaigns against the taxes. It is separate from

value-added tax A value-added tax (VAT), known in some countries as a goods and services tax (GST), is a type of tax that is assessed incrementally. It is levied on the price of a product or service at each stage of production, distribution, or sale to the end ...

and other taxes that tourists may pay, but are also paid by residents.

Types

Per diem tax

As of 2019,

Bhutan Bhutan (; dz, འབྲུག་ཡུལ་, Druk Yul ), officially the Kingdom of Bhutan,), is a landlocked country in South Asia. It is situated in the Eastern Himalayas, between China in the north and India in the south. A mountainou ...

charges $200 to $250 per visitor per day, considered one of the highest tourist taxes at the time. Originally people from India, Bangladesh, and the Maldives were exempt from part of the fee, but the country plans to increase fees for these visitors beginning in 2020.

Hotel tax

Many countries in Europe charge a per-day tax on rooms in hotels and other temporary accommodation. In Germany, the tax is levied by cities in addition to VAT and is called () or "Bettensteuer" (bed tax). In many municipalities business travelers are exempt from paying it. Spanish municipalities also charge local hotel tax of a few euros flat fee. In Greece the hotel tax, charged from 2018, ranges from 0.50 euros to 4 euros. Romania, in addition to other tourist taxes, charges 1% of the price of the accommodation nationally. Many US states and municipalities charge hotel tax. The highest rate is

Houston Houston (; ) is the most populous city in Texas, the most populous city in the Southern United States, the fourth-most populous city in the United States, and the sixth-most populous city in North America, with a population of 2,304,580 i ...

at 17% of the cost of lodging daily. In the Netherlands, cruising tax is also charged for people staying in cruise ships docked in the city, while separate taxes target people staying in hotels.

Restaurant tax

Taxes on restaurants can also be considered a form of tourist tax.

Arrival tax

In 2019, New Zealand was planning to institute a $35 arrival tax for visitors from countries beyond the Pacific region. It was estimated to raise NZ$80 million annually and reduce the number of visitors by 20,000 annually. Venice introduced a 10-euro entrance fee in 2018, and

Civita di Bagnoregio Civita di Bagnoregio is a town in the Province of Viterbo in central Italy, a ''suburb'' of the comune of Bagnoregio, east from it. It is about north of Rome. The only access is a footbridge from the nearby town, with a toll introduced in 2 ...

charges a 5-euro entry fee as of 2019.

Departure tax

Most Caribbean countries charge a

departure tax A departure tax is a fee charged (under various names) by a country when a person is leaving the country. Background Some countries charge a departure tax only when a person is leaving by air. In these cases, the departure tax can be ''de fa ...

(in 2019, it was $51 in

Antigua and Barbuda Antigua and Barbuda (, ) is a sovereign country in the West Indies. It lies at the juncture of the Caribbean Sea and the Atlantic Ocean in the Leeward Islands part of the Lesser Antilles, at 17°N latitude. The country consists of two majo ...

, and $15 in

Bahamas The Bahamas (), officially the Commonwealth of The Bahamas, is an island country within the Lucayan Archipelago of the West Indies in the North Atlantic. It takes up 97% of the Lucayan Archipelago's land area and is home to 88% of the archi ...

) which is automatically added to airline fares. As of 2019, Japan charged a 1,000-yen "

sayonara ''Sayonara'' is a 1957 American Technicolor drama film starring Marlon Brando in Technirama. It tells the story of an American Air Force fighter pilot during the Korean War who falls in love with a famous Japanese dancer. The picture won four A ...

tax" to visitors leaving the country. Proceeds were used to fund the

2020 Summer Olympics The , officially the and also known as , was an international multi-sport event held from 23 July to 8 August 2021 in Tokyo, Japan, with some preliminary events that began on 21 July. Tokyo was selected as the host city during the ...

, which were scheduled to be held in Tokyo. Indonesia charges a departure tax, but it differs depending on the airport.

References

{{authority control International taxation Tourism