What is the tourist tax and where is it applied?

What is the Tourist Tax?

The tourist tax is a tax that tourists must pay when staying in a tourist establishment and spending there for one or several nights.

This visitor tax must be paid, whether it is a hotel, hostel, campsite, tourist apartment, rural accommodation, among others.

The revenue obtained through the tourist tax is mainly destined to:

• Financing tourism development projects.
• Environmental preservation.
• Infrastructure maintenance.
• Promote tourism in the area.

Automatic calculation of tourist taxes

Automate the collection of tourist taxes during online check-in and make guest registration quick and easy.

How is the Tourist Tax calculated?

The tourist tax is calculated in different ways and each city or region establishes its own regulations to calculate this tax.

The ways to calculate the tourist tax are based on:

• Type of accommodation.
• Establishment category.
• Length of stay.
• Season.
• Destination.
• Local regulations.

Fixed rate per night

In some destinations, the tourist tax is calculated as a fixed rate per night of stay at the accommodation. This rate may vary depending on the category of accommodation and the season of the year.

Percentage of room price

Typically, this percentage is relatively low, but can add up significantly depending on the length of stay and cost of accommodation.

Combined rate per night and person

Some destinations calculate the tourist tax as a combined rate per night and per person. This rate may vary depending on the age of the tourist and the category of the accommodation.

Season tax

A higher rate may apply during peak season or special events.

When planning a trip, it is important to know if the chosen destination applies tourist tax or not and to know how much tax we must pay apart from our reservation.

Specific details on how the tourist tax is calculated are usually available on official tourism websites or online accommodation booking pages.

In 2025 , Spanish regulations on the tourist tax were updated with Decree Law 6/2025 of March 25, which empowers city councils to significantly increase municipal surcharges on the current regional tax . In cities like Barcelona, ​​the municipal surcharge can reach up to €8 per person per night, increasing the total tax to between €10 and €15 for high-end accommodation, making it one of the highest tourist taxes in Europe .

Starting April 1, 2025 , Catalan municipalities can apply an additional surcharge of up to €4 per person per night, applicable from October of that year. New regions, such as the Basque Country and the Valencian Community , are beginning to establish their own tourist taxes or expand them, extending the tax's impact across Spain.

Tourist accommodation managers are advised to consider these changes to ensure proper application and billing of the tourist tax, including the breakdown of applicable VAT, maintaining transparency for travelers and avoiding potential penalties.

Which cities in Europe apply the Tourist Tax?

In Europe, there are several cities that apply a tourist tax for visitors.

• Austria: Cities such as Vienna and Salzburg charge a nightly accommodation fee that varies by province.
• Belgium: Brussels charges a tourist tax per room, which varies depending on the size and category of the hotel.
• Bulgaria: A fee applies to overnight stays, which can reach a maximum of just €1.50.
• Croatia: C charges its visitors a rate of 10 kunas (€1.33) per night during the high season.
• Czech Republic (Czechia): A fee applies only to those traveling to Prague. It does not apply to children under 18 years of age and is less than €1 per person per night.
• France: The 'taxe de séjour' varies by city and is usually added to your hotel bill, ranging from €0.20 to €4 per person, per night.
• Germany: in some cities a "cultural rate" and a "bed rate" are charged, which is usually around 5% of your accommodation bill.
• Greece: The tourist tax is based on the number of stars of the hotel and the number of rooms you rent, and can be from €4 per room.
• Hungary: In Budapest, visitors are charged 4% of the price of their room.
• Iceland: A tourist rate is being introduced to protect its "virgin nature", which will cost between € 4 and € 7 per night.
• Italy: The tourist tax varies depending on location. For example, the tourist tax rate in Rome is usually between €3 and €7 per night. On the other hand, the tourist tax in Venice , in addition to depending on the accommodation category and area, also temporality comes into play.
• Netherlands: Amsterdam already applies the highest tax in the European Union, charging 7% on the room price.
• Portugal: Has a tourist tax of €2, applicable on the first seven nights of the stay and in 13 Portuguese municipalities, including Faro, Lisbon and Porto .
• Slovenia: Bases its rate on location and category, being higher in large cities and tourist centers such as Ljubljana and Bled, around €3 per night.
• Switzerland: The rate varies by location, but the cost per person, per night, is approximately €2.20​​​​​​.

It is important to check specific details and updates directly with the cities or destinations you plan to visit, as rates and policies may change.

Tourist Tax in Spain: These are the cities in which you have to pay

In Spain, the autonomous communities of Catalonia and the Balearic Islands are those that apply the tourist tax.

In Catalonia, the rate varies between 0.45 and 3.5 euros per person per day , depending on the category of accommodation and the location. For example, Barcelona's tourist tax , depending on the type of accommodation and its category, usually has a general community rate and a surcharge imposed by the city council.

Barcelona leads the national ranking with substantial increases in the rate, which, when combined with municipal surcharges, can reach up to €15 per person per night, depending on the accommodation category. In the Balearic Islands, rates have also increased, with the eco-tax ranging from €1 to €6 per person per night depending on the season and the characteristics of the accommodation, being higher in high season and for luxury accommodations.

In the Balearic Islands , known as ecotax , it affects travelers and residents in various types of accommodation and varies between 1 and 4 euros per person per day.

The tourist tax is subject to Value Added Tax (VAT) and must be clearly and separately reflected on invoices issued to guests. Furthermore, it has become a tool used by governments to manage the sustainability of tourist destinations, meet the demands of the local population, and finance infrastructure and improvement projects linked to tourism.

Sources:

https://www.money.co.uk/travel/tourist-taxes

https://www.timeout.com/news/these-are-all-the-destinations-youll-need-to-pay-extra-to-visit-this-year-020224

https://www.schengenvisainfo.com/news/tourism-taxes-what-travellers-need-to-know-for-2024/