For destination updates see country pages below (member only access)

Below members can find the city and local tax rates for selected destinations (approx. 150). For more information about ETOA’s work on tourist taxes and if you are not a member and would like to learn more, please contact policy@etoa.org. 

City and local taxes are generally levied on overnight or day visitors and can vary by season and location within a destination. Main variants are: 

• Flat rate per person, per night 
• Flat rate per person, per night based by accommodation type and star rating 
• Percentage of the room rate 
• Flat rate per person, per day if not staying overnight (e.g. Cruise passengers and Venice access fee). 

• Tax is inflationary and affects competitiveness. Note should be taken of cumulative effect of local taxes on competitiveness in any given country. 
• There should be reciprocity; while not all revenue might be allocated to services and infrastructure that visitors may use, most should. Related transparency and monitoring is good practice. For example, the Balearic Islands have published a website which details the projects funded by their tourism tax. 
• There should be sufficient notice of any change (especially if above inflation), preferably 18-24 months, given industry’s product budget cycle. Anything under 12 months is certain to give rise to costs that industry cannot pass on. Thus, in effect it is the tour operator’s margin that is taxed. 
• Consultation should be sufficiently wide and carried out with real intent to find a solution that addresses the stated problem. 
• Any such tax should be easy to pay, collect and remit by visitors and commercial accommodation providers. 

For archive materials on this topic, please see Tax and tourism: a destination management problem? and our September 2019 press release highlighting some examples of good practice by destinations.

While best efforts have been made to verify the accuracy of the information on revision dates stated, the information displayed in the pages below should be used as guidance only. Weblinks including to official sources are provided for further information.

Tax rates