What is a Tourist Tax?

A tourist tax, also known as a lodging tax or visitor tax, is a fee that travelers pay when staying in certain destinations. Local governments or municipalities impose this tax as a way to generate revenue from tourism, and the funds are usually reinvested into the community to improve infrastructure, maintain public spaces, and support cultural preservation.

Why Do Destinations Charge a Tourist Tax?

Tourist-heavy regions often face increased demand for services, upkeep of historical sites, environmental conservation, and waste management. Tourist taxes help fund these costs, ensuring that popular spots remain well-maintained for future visitors and local residents alike. In some areas, revenue from this tax also supports marketing and promotional activities to sustain tourism.

How and When is the Tourist Tax Applied?

Tourist taxes are commonly applied to accommodations such as hotels, vacation rentals, or hostels, though some destinations may charge it on activities or transportation services. Rates and conditions vary widely, with some places setting a fixed amount per person per night and others charging a percentage of the total accommodation cost.

Who is Exempt?

Certain visitors, such as children, students, and business travelers, may be exempt from paying the tax depending on local laws. In many cases, long-term visitors or locals are also excluded.

Impact of Tourist Tax on Travelers

While a tourist tax adds a small amount to trip expenses, it supports the sustainability and upkeep of destinations. When planning, it’s useful to consider this cost and budget accordingly, especially in popular destinations.

In short, while the tourist tax may seem like an extra cost, it plays a significant role in preserving the quality and sustainability of the places we love to visit.

Here’s a list of the top countries with the highest tourist taxes globally. These taxes are generally charged per person, per night, and vary depending on accommodation type, season, and region within the country.

Top 10 Countries with the Highest Tourist Taxes in the World

1. Bhutan
   • Tourist Tax: $200–$250 per person per day (Sustainable Development Fee)
   • Note: This fee includes a guide, meals, accommodation, and cultural activities as part of Bhutan’s high-value, low-impact tourism model.
2. Switzerland
   • Tourist Tax: Up to $7 per person per night, depending on the city and type of accommodation
   • Note: Charges vary widely, with higher fees in cities like Zurich, Lucerne, and Geneva.
3. Japan
   • Tourist Tax: ¥1,000 (~$7) “Sayonara Tax” for international departures, plus a municipal lodging tax of ¥100–¥500 per person per night in cities like Tokyo and Osaka.
   • Note: The Sayonara Tax applies to both locals and visitors departing Japan by plane or ship.
4. Italy
   • Tourist Tax: Up to €7 (~$7.50) per person per night in cities like Rome, Venice, and Florence.
   • Note: Rates depend on the star rating of accommodation, with higher rates for premium lodgings.
5. France
   • Tourist Tax: Up to €4.20 (~$4.50) per person per night in places like Paris and Cannes.
   • Note: Fees vary by accommodation rating and city.
6. Greece
   • Tourist Tax: €0.50–€4 (~$0.55–$4.30) per night, depending on hotel rating.
   • Note: Greece’s tourist tax supports environmental and cultural projects in high-traffic areas.
7. United States (Hawaii)
   • Tourist Tax: Approximately $10 per person per night, combining state, county, and hotel taxes.
   • Note: Hawaii has one of the highest combined lodging tax rates in the U.S., particularly in popular destinations like Honolulu and Maui.
8. The Netherlands (Amsterdam)
   • Tourist Tax: 7% of room rate plus €3 per person per night (Amsterdam only).
   • Note: One of the highest taxes in Europe, especially in popular tourist spots.
9. Maldives
   • Tourist Tax: $6 per person per night (Green Tax)
   • Note: This tax is applied in addition to the cost of high-end accommodations at luxury resorts.
10. Austria

• Tourist Tax: Up to €3 (~$3.20) per night, depending on region
• Note: Austria’s tax varies by location, with higher fees in ski resort areas and Vienna.

In a world where tourism continues to grow, tourist taxes play an essential role in sustaining the destinations we love to visit. These fees contribute to the upkeep of popular spots, support local communities, and fund environmental and cultural preservation efforts, ensuring that future travelers can enjoy these places as much as we do today. Although it may add a bit to the travel budget, the tourist tax ultimately helps protect and maintain the vibrancy and beauty of these destinations, making it a worthwhile investment in responsible tourism.