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 at a tourist establishment and spending one or more nights there.

The tourist tax must be shown separately and clearly on the guest's invoice as a separate item (e.g., "Tourist Tax: X€ per person/night"), alongside the accommodation price and other charges. It is not subject to additional VAT, but the overnight stay service is subject to a 10% VAT rate. Hosts must pay this tax to the local authorities using forms such as form 950 in Catalonia.

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 sets its own regulations for calculating this tax.

In 2026, Decree Law 6/2025 allows Catalan municipalities to impose surcharges of up to €4 per person per night (applicable from April, becoming widespread in October), raising totals in Barcelona to €10-15 for high-end accommodations. The Balearic Islands maintain an ecotax of €1-6 depending on the season/luxury level, with a 50% discount in the low season and exemption after 9 nights. New regions such as the Basque Country and Valencia are introducing these taxes; check local regulations for exact calculations (per person/night/person x nights, excluding minors).

Billing and Obligations for Hosts

• Includes explicit breakdown on invoice: Accommodation + Tourist Tax + VAT (10% on overnight stay).
• Common exemptions: Minors (e.g., <16 years old), stays >8-9 nights, work/medical reasons.
• Payment: Monthly/bi-weekly to the town hall (e.g., Model 950 Catalonia, online).

This ensures transparency, avoids penalties and complies with Royal Decree 933/2021 for digital check-in

Ways to calculate the tourist tax

Fixed rate per night

In some destinations, the tourist tax is calculated as a fixed rate per night of stay. This rate may vary depending on the accommodation category and the time of 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 tourist's age and the accommodation category.

Season tax

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

When planning a trip, it is important to know whether the chosen destination applies a tourist tax or not, and to know how much the tax is that we must pay in addition to our reservation.

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

In 2026 , Spanish regulations on tourist tax were updated with Royal Decree-Law 6/2025 of March 25, which empowers municipalities to significantly increase municipal surcharges on top of the existing 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 in high-end accommodations, 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.

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 currently apply the tourist tax. Other autonomous communities are exploring similar taxes: Valencia (proposed €1-3 starting in 2026), and the Basque Country (pilot program in Bilbao). Hosts: Integrate automatic calculations into platforms like Check-in Scan for compliance and clear invoices.

In Catalonia, the tourist tax varies between €0.45 and €3.50 per person per day , depending on the accommodation category and location. For example, the tourist tax in Barcelona , ​​depending on the type and category of accommodation, typically includes a general regional rate plus 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.

Which cities in Europe apply the Tourist Tax?

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

• Austria: Cities like Vienna and Salzburg charge a nightly accommodation tax that varies by province.
• Belgium: Brussels charges a tourist tax per room, which varies depending on the size and category of the hotel.
• Bulgaria: Applies a fee to overnight stays, which can reach a maximum of only €1.50.
• Croatia: Charges its visitors a fee 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 there is a "cultural tax" and a "bed tax", 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 tax is being introduced to protect its "pristine wilderness," which will cost between €4 and €7 per night.
• Italy: Tourist taxes vary depending on the location. For example, Rome's tourist ranges from €3 to €10 depending on the season, Venice's tourist tax is a variable fee plus €5 for entry, typically between €3 and €7 per night.
• Netherlands: Amsterdam rose to 12.5% ​​+ €3 fixed/night.
• 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 taxes outside of Europe

Outside of Europe, several countries have incorporated tourist taxes:

• Morocco: The tourist tax in Morocco is levied in the most popular tourist cities. These include Marrakech, Fez, Casablanca, and Rabat . The tax is applied per night in hotels and riads. The amount ranges from €2 to €2.50 per person, depending on the hotel category.
• Thailand: There is no city tourist tax in Thailand ; however, international tourists are charged an entry fee the Thailand Tourist Fee, costs approximately €8 per person .
• United States: There is no national tourist tax in the US, although almost all major cities maintain a tax on overnight stays at hotels and resorts . Tourist taxes in the US vary considerably from city to city, and it is the cities themselves that regulate them.
• Japan: The tourist tax in Japan is levied in the major tourist cities. These include Tokyo, Kyoto, Osaka, Fukuoka, and Kanazawa . The tax is applied per night in hotels and ryokans (traditional Japanese inns). The amount ranges from ¥100 to ¥15,000 per person, departure tax in Japan .

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/