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in contents move to sidebar hide top 1 types toggle types subsection 1 1 hotel tax 1 2 arrival tax 1 3 departure tax 1 4 cruise tax 1 5 indirect and other forms of tourist tax 2 impact toggle impact subsection 2 1 environmental impact 3 implementation 4 see also 5 references toggle the table of contents tourist tax 6 languages eesti suomi հայերեն 한국어 粵語 中文 edit links article talk english read edit view history tools tools move to sidebar hide actions read edit view history general what links here related changes upload file permanent link page information cite this page get shortened url switch to legacy parser print export download as pdf printable version in other projects wikimedia commons wikidata item appearance move to sidebar hide from wikipedia the free encyclopedia revenue generating measure part of a series on taxation an aspect of fiscal policy policies economic justice government revenue property tax equalization tax revenue non tax revenue tax law tax bracket flat tax tax burden tax threshold taxation as theft tax shift tax cut tax advantage tax incentive tax reform double taxation tax harmonization tax competition voluntary taxation representation economics general theory excess burden tax efficiency tax incidence laffer curve optimal tax price effect theories optimal capital income taxation distribution of tax tax rate burden flat progressive regressive proportional collection economic nexus in the united states revenue service revenue stamp tax assessment taxable income tax lien tax refund tax shield tax residence tax preparation tax protester tax investigation tax collector tax withholding private tax collection noncompliance legal tax avoidance base erosion and profit shifting beps double irish single malt caia dutch sandwich estate planning fuel dye repatriation tax avoidance share repurchase tariff engineering tax credit tax deduction tax exemption taxpayer groups tax holiday tax inversion tax farming tax patent tax shelter illegal tax evasion tax amnesty black market debtors prison tax exile smuggling tax resistance transfer mispricing unreported employment locations tax havens corporate havens offshore financial centres ofcs offshore magic circle conduit and sink ofcs financial centres financial secrecy index major examples ireland as a tax haven ireland v commission leprechaun economics liechtenstein tax affair luxembourg leaks offshore leaks paradise papers panama papers swiss leaks united states as a tax haven panama as a tax haven types direct indirect per unit ad valorem aviation airport improvement landing solidarity capital gains exit consumption departure hotel sales stamp television tourist value added digital goods dividend environmental tax carbon eco tariff landfill natural resources consumption severance steering stumpage excise alcohol fat meat sin sugary drink tobacco general georgist gift gross receipts hidden hypothecated income inheritance estate internet tax land value luxury mining on childlessness payroll pigouvian property resource rent single stealth surtax turnover use user charge fee congestion fuel road gnss toll vehicle miles traveled corporate profit excess profits windfall negative income wealth international financial transaction tax attac currency transaction tax european union common consolidated corporate tax base ccctb global minimum corporate tax rate robin hood tax tobin tax spahn tax tax equalization tax treaty exchange of information permanent establishment transfer pricing european union ftt foreign revenue rule trade custom duty tariff import export tariff war free trade free trade zone trade agreement ata carnet research academic mihir a desai dhammika dharmapala james r hines jr ronen palan joel slemrod gabriel zucman advocacy groups institute on taxation and economic policy itep oxfam uk tax foundation us tax justice network tjn tax policy center us religious church tax eight per thousand teind tithe fiscus judaicus leibzoll temple tax tolerance tax jizya kharaj khums nisab zakat by country all countries list of countries by tax rates tax revenue to gdp ratio tax rates in europe individual countries albania algeria argentina armenia australia azerbaijan bangladesh bhutan brazil bulgaria bvi canada china colombia croatia denmark finland france germany greece hong kong iceland india indonesia iran ireland israel italy japan kazakhstan lithuania malta morocco namibia netherlands new zealand norway pakistan palestine peru philippines poland portugal russia south africa sri lanka sweden switzerland taiwan tanzania united arab emirates united kingdom united states uruguay business portal money portal v t e tourist taxes are aimed at generating revenue from tourists or the tourism industry they are generally a way for governments to generate revenue for the consolidated fund but can also be a hypothecated levy used to address the impacts of tourism 1 the taxes can be used to mitigate the increased demand on infrastructure and public services to address the environmental and sustainable impact of tourism and to ensure that the tax burden is split equitably 1 2 they are also used as a tool to regulate the flow and behavior of tourists to provide funds for specific events or projects used to promote and market the destination or used to diversify the economy of areas reliant on tourism 1 3 the process for paying tourist taxes can either be in advance as part of the visa process or through an online portal directly on arrival or upon hotel check in or included as part of a bill or airline ticket 4 types edit hotel tax edit the most common type of tourist tax in europe and the united states is to levy a tax on accommodation known as a hotel tax occupancy tax lodging tax or bed tax 5 the tax is levied against individuals when they rent accommodation a room rooms entire home or other living space in a hotel inn tourist home or house motel or other type of lodging 6 in most countries the tax is levied by municipal regional or national governments and is usually collected at the point of check in or in some cases as part of the booking process 6 hotel tax is paid in addition to value added tax vat and other taxes 7 the implementation of the tax varies from city to city for example reykjavík charges a flat rate per room per night whereas amsterdam charges a fixed percentage of the total accommodation cost in paris a fixed fee is charged for the duration of the stay which varies depending on accommodation s star rating 8 iceland and romania charge a fixed taxed national wide whereas in spain and france hotel taxes vary by municipality however in many cities non tourists have to pay these hotel taxes meant for tourists for example hawaiʻi s transient accommodations tax tat hb1077 hd1 9 means that non tourists who might need to spend the night in a hotel nearby for medical care or are in need of temporary housing due to an unexpected natural disaster are affected by this hotel tax furthermore the glasgow city council is introducing a new tourist tax in january 2027 that is 5 per night for hotels airbnb hostels etc which they have directly stated includes anyone with a glasgow postal code 10 as of 2026 the highest hotel tax in the u s is chicago illinois which is levied at 19 the previous highest hotel tax was houston texas at 17 the highest rate in europe is amsterdam where a tax of 12 5 is due 3 8 11 12 arrival tax edit arrival taxes are paid by incoming visitors to a country and are collected either on entry or pre arrival as part of the visa application process the tax can either be a fixed fee for example nz 100 for the duration of a stay in new zealand 13 or us 200 per day for visitors to bhutan thought to be highest form of tourist tax of any kind in contrast to hotel taxes which are usually charged per room arrival taxes are levied against the individual some arrival taxes are not strictly tourist taxes as they can be applied to all types of passengers arrival taxes can vary depending on the port of entry mode of travel reason for travel travel class nationality or age citation needed departure tax edit main article departure tax similar to arrival taxes departure taxes are levied at the border against visitors to the country upon departure in 2019 japan introduced a sayonara tax of 1 000 to visitors leaving the country and indonesia charges a tourist departure tax that differs depending on the airport 3 departure taxes can have many variable meaning passengers on the same flight can be required to pay a different level of tax depending on the travel class final destination type of travel nationality or age citation needed although departure taxes are usually charged to foreign tourist leaving their destination country the turkish government have a departure tax only payable by turkish citizens leaving the country for tourism or business 14 not all departure taxes are strictly tourist taxes as they can be applied to passengers irrespective of type of travel cruise tax edit in some jurisdictions cruise passengers are sometimes subject to different taxes than other types of visitors the netherlands has a specific cruising tax is charged for people staying onboard cruise ships docked in the country 3 where as greece has imposed a cruise ship passenger levy for cruise passengers visiting certain islands in peak periods 15 however cruise ships receive preferable tax arrangements in other ways such as onboard restaurant and catering services not being subject to vat in most tax jurisdictions 16 indirect and other forms of tourist tax edit tourists are subject to other taxes when visiting a country that non tourists also have to pay tourists are expected to pay vat on goods and services although some country incentives tourist spending through tax free shopping as well as other forms of non tourist specific taxes such as the universal departure taxes as is the case with the air passenger duty levied against all air passengers outbound from the uk the air travel tax in ireland and the german air passenger taxes there are also other instances where tourists are expected to pay a higher tax rate than non tourists tourist attractions can often be priced differently for citizens than for visitors as is the case in much of asia 3 similarly in europe cultural sites can sometimes be cheaper or free for eu citizens and full priced for non eu citizens 1 some countries provide a reduction in tax for tourist related services which can some times be passed on to tourists including lower level of sales tax and vat for accommodation services passenger transportation restaurant and catering services with admission tickets for sporting events and some cultural services being entirely exempt 16 17 some activities are specifically targeted by some governments for higher rates of tourist taxes as is the case in france where skiing lifts and access to off piste skiing carries a levy 16 similarly in korea an additional bath tax ko is levied against users of hot springs impact edit tourist taxes are primarily a way of increasing revenue for governments as with all other taxes for example venice and civita di bagnoregio recently both began charging a 5 entry fee in their first 11 days the fee generated 1 million which has already been used to improve services for venice residents 3 18 19 20 environmental impact edit as the venice example demonstrates tourist taxes can be used as an effective way of addressing the impact that tourism can have on the city or region they are increasingly implemented to manage the impacts of overtourism and the climate crisis in the areas in which tourist taxes are instituted 21 new zealand s nz 35 visitor conservation and tourism levy bhutan s sustainable development fee greece s resilience fee for the climate crisis and bali s tourist tax are all examples of tourist taxes that are ring fenced for sustainability initiatives 22 23 although revenue is not ring fenced in all areas tourist tax income is often still used for sustainable purposes for example lake como used 350 000 from its hotel tax income to fund the city s organic waste collection and improve their lakeshore maintenance programme 24 3 the balearic islands in spain have a separate tax for sustainable tourism which differs from the rest of spain s tasa turistica the tax for sustainable tourism is specifically hypothecated managed by a special government commission for water infrastructure cultural restoration and environmental preservation 16 they also took the decision in 2024 to use a portion of their tourist tax income to diversify their economy and reduce their dependency on tourism industry 25 in 2002 the balearic islands introduced an eco tax on tourists in the form of a bed tax levying everyone above the age of 16 with a 1 2 per night tax the tax was repealed after 2 years after tourist numbers dropped by 25 16 implementation edit the tourism industry is susceptible to high price elasticity meaning that small changes to tourist tax have a large impact on the demand for a particular destination when considered independently 16 however the pass through rate of tourist taxes to tourists can greatly impact the efficacy of their intended purpose when used to encourage or deter certain consumer behaviours 16 when tourist taxes have been reduced to incentivize tourism the impact was minimal in portugal where vendors only passed through 25 of the intended saving compared to finland which saw a large boost to its tourism industry when 100 of the vat savings were passed through to consumers 26 it has also been shown that visitors to different types of destinations are more reactive to certain tax changes tourists to cities show more elasticity than tourists visiting beaches for example 16 2019 graffiti in barcelona saying tourist go home followed by an anarchist a reactions to direct tourist taxes can sometimes be received negatively by tourists and the tourism industry both in the destination and in the countries from where tourists come 16 the public perceptions of these taxes have been shown to have a direct impact on tourist numbers as mentioned when the balearic islands introduced a bed tax without consultation they experienced a 25 fall in tourists this has been attributed not only to the tax directly but also to the reaction of travel agents moving their business elsewhere 16 various approaches can be used to target taxes more specifically such as not charging business travelers only charging foreign nationals varying the fee depending on the duration of the stay differing the rates depending on mode of arrival or port of entry or only charging a tax at peak periods 3 27 in march 2023 in response to concerns over national park funding cuts in the uk 28 29 ethical travel company responsible travel conducted a survey of 670 uk travellers to see if they would be willing to pay a levy to support nature conservation when visiting a national park or area of outstanding natural beauty 90 of respondent...
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