Tourist Taxes Around the World 2026: City-by-City Data for 85 Cities

A hotel’s quoted rate is rarely the whole bill. In most of the 85 cities below, a tourist, city or accommodation tax is added per person, per room or as a percentage of the price. This page puts them side by side: what each city charges, and what it adds to one standard stay, with the official source for every figure. Journalists and researchers may cite and reuse it with a link.

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Data checked between 4 October and 28 October 2026 at official sources. Exchange rates: European Central Bank reference rates for 2026-10-23.

Key findings

• The highest tax on our example stay (3 nights, 2 adults, one room at US$200 a night before tax, four-star where class matters): Chicago, about US$104; Washington, DC, about US$96; Santa Monica, about US$90; Boston, about US$90; Cambridge, MA, about US$87.
• US cities top the table because their hotel taxes are percentages of the room price: 14 of the 55 cities we could compute are in the United States.
• 25 cities charge no accommodation-specific tax in 2026 on the evidence we have, among them Copenhagen, Dublin, Kraków, London, Madrid, Seville, Stockholm, Bangkok (VAT, GST or a service charge may still apply; see each city).
• 23 cities have a change scheduled or under discussion; the dated ones are listed under What changes next.

How to cite this data

Gently Yonder, Tourist taxes around the world 2026 (published 27 October 2026, updated 28 October 2026), https://gentlyyonder.com/articles/tourist-taxes-around-the-world-2026-data.html

Download the full dataset as a spreadsheet: tourist-taxes-2026.csv (one row per city: the rule as published, the example, the general taxes kept separate, scheduled changes, the date checked and the official sources). If a figure here is wrong, our corrections page says how to tell us, and every fix is logged there.

The example stay, and what counts

• The stay: 3 nights, 2 adults, one room at US$200/night before tax, 4-star. The US$200 is converted to each local currency at the ECB reference rate for 2026-10-23, and the tax is converted back at the same rate.
• What counts: taxes specific to accommodation (tourist taxes, city taxes, occupancy taxes, visitor levies). General VAT, GST and sales tax, and hotels’ service charges, are listed separately for each city and are not in the example, because they apply to most purchases, not only to rooms.
• Where we did not compute: when the rule depends on something the example does not fix (which district, whether a band is per person or per room, whether the base includes VAT), we show the rule and leave the example blank rather than guess.
• Sources: each rate comes from the city, regional or national government, or the tax authority, and is recorded in our facts ledger with the date we checked it. See how we verify.

All cities at a glance

Sorted by the tax on the example stay, highest first; cities without a computed figure follow.

What changes next

• Amsterdam: The PRO and D66 coalition agreement (June 2026) plans to raise Amsterdam’s tourist tax from 12.5% to 16% in 2027 and then by one point a year to 20% in 2031; as of October 2026 we found no council decision adopting it.
• Barcelona: Ordinance 2.2 (approved 30 January 2026) phases the city surcharge in: EUR 5 from 1 April 2026, EUR 6 from 1 April 2027, EUR 7 from 1 April 2028, reaching the EUR 8 maximum from 1 April 2029.
• Copenhagen: A reported 2027 hotel tax for Copenhagen and Aarhus was left out of the government’s 2027 finance bill (October 2026).
• Dubai: Charged for a maximum of 30 consecutive nights; possible exemption announced 21 May 2026 (no end date found).
• Dublin: Dublin City Council has stated it lacks the legal capacity to introduce a bed tax without new national legislation; the Budget 2027 tax policy changes, announced 6 October 2026, include no visitor levy or accommodation VAT change.
• Hakone: Hakone’s council passed an accommodation tax of JPY 350 per person per night on 2 October 2026; the town aims to start it in April 2028, once the Minister for Internal Affairs consents, and the bathing tax stays alongside it.
• Hakuba: From 1 June 2029 Hakuba’s bands become JPY 300, JPY 500, JPY 1,000 and JPY 2,000, the prefecture’s share JPY 150 (and Nagano Prefecture’s own tax rises from JPY 200 to JPY 300).
• Istanbul: Set at 1% until 31 December 2026 inclusive; GİB’s guide describes it as a cut from 2% valid 1 May-31 December 2026. The ledger does not state the rate from 1 January 2027.
• Jeju: A visitor environmental contribution has been discussed in earlier years; none in force.
• Kraków: A Polish amendment applies from 1 January 2027: a council may introduce a local fee in places with landscape value of up to 5.00 zloty a person a night (5.50 in spa-protection areas); no Kraków council resolution was found.
• London: On 10 September 2026 the government said mayors of strategic authorities will be able to choose to charge a levy set as a percentage of the accommodation cost; it intends to legislate in the current Parliamentary session and expects local leaders to set out revenue plans by March 2028. No rate or date is set.
• Los Angeles: On 2 June 2026 voters rejected Proposition TT (raising the city hotel tax from 14% to 16% through 2028, then 15%); no change.
• Niseko: For stays from 1 November 2026 the tax becomes 3% of the room price in total (ministerial consent 27 March 2026).
• Okinawa: Starts for stays from 1 February 2027: 2% of the room-only price per person per night, capped at JPY 2,000; the base is rounded down to the nearest JPY 1,000 and capped at JPY 100,000. Where a municipality also charges, the 2% is split 0.8% (cap JPY 800) prefecture and 1.2% (cap JPY 1,200) municipality; Motobu, Onna, Chatan, Miyakojima, Ishigaki and Nago are listed, Naha is not.
• Porto: On 25 September 2026 Lusa reported that Porto council would vote on starting the administrative procedure to amend the tourist tax regulation; no value named and no decision found (in July the mayor had admitted raising the tax from three to four euros).
• Queenstown: Proposed levy on hold; in August 2026 the National Party said it would not introduce a bed-night levy. No rate or date.
• Richmond, BC: Renewed for five years through to 2027.
• Rio de Janeiro: A bill for a R$15 ‘sustainable tourism fee’ on visitors staying in the city (up to R$22.50 by decree) was before the City Council’s committees in June 2026, with no plenary vote scheduled.
• Seville: On 5 August 2026 Seville’s mayor said he would ask the Junta for a tourist tax or similar extra funding; the Junta maintains its refusal. It is a proposal, not law.
• Stockholm: A 2025/26 Riksdag motion (2025/26:2817, V) asks the government to investigate letting municipalities introduce local bed fees (bäddavgifter); no change stated.
• Tokyo: From 1 April 2027 Tokyo’s accommodation tax becomes 3% of the room charge on stays of JPY 13,000 or more per person per night, with cheaper stays exempt and licensed private lodging (minpaku) included.
• Vienna: From 1 July 2027 Vienna’s Ortstaxe is 8% of the charge for the stay, excluding VAT and breakfast.
• Washington, DC: The 15.95% rate is stated for April 1, 2023 through March 30, 2027; the ledger does not state the rate after that date.

Asia: the rules, city by city

Shanghai tourist tax 2026

none. In the Shanghai government and tax-authority pages read, no separate per-night tourist or hotel occupancy tax is mentioned; this is a negative finding, not an official statement that none exists.

Also on the bill: China’s VAT Law (in force from 1 January 2026) sets VAT at 6% for services not listed at higher rates; the ledger notes the rate for hotel rooms is the editors’ reading of these texts, not a sentence in any one of them. VAT is a tax outside the price and must be shown separately.

Official sources: 1 · 2 · 3. Checked 20 October 2026. Our guide: Shanghai.

Hong Kong tourist tax 2026

Hotel Accommodation Tax. Hong Kong’s Hotel Accommodation Tax has been charged again since 1 January 2025, at 3% of the room charge; the service charge, normally 10%, is not taxed, so a bill runs about 13% over the room rate.

Example stay: HKD 141.18 (about US$18.00). 3% of the room charge x 3 nights; the service charge is not taxed.

Official sources: 1 · 2 · 3. Checked 4 October 2026. Our guide: Hong Kong.

Bali (Badung regency) tourist tax 2026

PBJT on hotel services (jasa perhotelan). Badung regency’s PBJT on hotel services (jasa perhotelan) is 10%, and on food and drink 10%, under Perda Kabupaten Badung 7/2023, in force from 1 January 2024; the 2025 amendment (Perda 8/2025) did not change these rates.

Example stay: IDR 1,086,480.00 (about US$60.00). 10% of the hotel price x 3 nights (the ledger’s own example takes 10% of the nightly price; it does not state whether the base includes service charge).

Official sources: 1 · 2 · 3. Checked 13 October 2026.

Fukuoka tourist tax 2026

accommodation tax (city and prefecture). Fukuoka City and Fukuoka Prefecture together charge an accommodation tax of JPY 200 per person per night on a room charge under JPY 20,000 and JPY 500 from JPY 20,000 (the prefecture’s share JPY 50 in both bands), since 1 April 2020.

Also on the bill: Japan’s consumption tax has a standard rate of 10% and a reduced rate of 8%.

Example stay: JPY 1,200.00 (about US$7.65). JPY 200 x 2 adults x 3 nights (band under JPY 20,000). A US$200 room is JPY 31,360, or JPY 15,680 per person per night shared by 2 adults; Fukuoka sets the band by the charge per person per night. With 10% consumption tax added the price per person is JPY 17,248, which falls in the same band.

Official sources: 1 · 2 · 3. Checked 28 October 2026. Our guide: Fukuoka.

Hakone tourist tax 2026

bathing tax (nyūtōzei) on hot-spring stays. Hakone has no accommodation tax in 2026; guests at hot-spring facilities pay the town’s bathing tax of JPY 150 per person per night (JPY 50 per day visitor), children under 12 and school trips exempt.

Also on the bill: Japan’s consumption tax has a standard rate of 10% and a reduced rate of 8%.

Example stay: JPY 900.00 (about US$5.74). JPY 150 x 2 adults x 3 nights, at a hotel or ryokan with a hot-spring bath; a property without one charges no bathing tax.

Official sources: 1 · 2 · 3. Checked 28 October 2026. Our guide: Hakone.

Hakuba tourist tax 2026

accommodation tax (Hakuba Village with Nagano Prefecture’s share). Since 1 June 2026 Hakuba Village charges an accommodation tax, collected together with Nagano Prefecture’s JPY 100 share, of JPY 200 per person per night on room-only prices (before consumption tax) of JPY 6,000-19,999, JPY 400 from JPY 20,000, JPY 900 from JPY 50,000 and JPY 1,900 from JPY 100,000, until 31 May 2029; from 1 June 2029 it is JPY 300, JPY 500, JPY 1,000 and JPY 2,000, the prefecture’s share JPY 150.

Also on the bill: Japan’s consumption tax has a standard rate of 10% and a reduced rate of 8%.

Example stay: JPY 1,200.00 (about US$7.65). JPY 200 x 2 adults x 3 nights (band JPY 6,000 to JPY 19,999). A US$200 room is JPY 31,360, or JPY 15,680 per person per night shared by 2 adults; Hakuba Village sets the band by the charge per person per night, room-only and before consumption tax.

Official sources: 1 · 2 · 3. Checked 28 October 2026. Our guide: Hakuba.

Hiroshima tourist tax 2026

Hiroshima Prefecture accommodation tax. Hiroshima Prefecture has charged an accommodation tax since 1 April 2026: JPY 200 per person per night when the room-only price (including service charge, excluding meals and consumption tax) is JPY 6,000 or more, nothing below JPY 6,000.

Also on the bill: Japan’s consumption tax has a standard rate of 10% and a reduced rate of 8%.

Example stay: JPY 1,200.00 (about US$7.65). JPY 200 x 2 adults x 3 nights. A US$200 room is JPY 31,360 per room and JPY 15,680 per person, both above the JPY 6,000 threshold, so the result does not depend on whether the threshold is per room or per person.

Official sources: 1 · 2 · 3. Checked 21 October 2026. Our guide: Hiroshima.

Kanazawa tourist tax 2026

accommodation tax. Kanazawa City’s accommodation tax is JPY 200 per person per night for a room charge of JPY 5,000 to under JPY 20,000 and JPY 500 from JPY 20,000, measured before consumption tax; stays under JPY 5,000 per person per night are exempt (exemption in force since 1 October 2024; tax introduced April 2019).

Also on the bill: Japan’s consumption tax has a standard rate of 10% and a reduced rate of 8%.

Example stay: JPY 1,200.00 (about US$7.65). JPY 200 x 2 adults x 3 nights (band JPY 5,000 to under JPY 20,000). A US$200 room is JPY 31,360, or JPY 15,680 per person per night shared by 2 adults; Kanazawa City sets the band by the charge per person per night, before consumption tax.

Official sources: 1 · 2 · 3. Checked 28 October 2026. Our guide: Kanazawa.

Kutchan tourist tax 2026

Kutchan accommodation tax (Hokkaido tax and town tax). Since 1 April 2026 Kutchan charges 3% of the room price in total: Hokkaido’s tiered tax plus the town’s tax for the rest, collected by the town; it was 2% until 31 March 2026.

Also on the bill: Japan’s consumption tax has a standard rate of 10% and a reduced rate of 8%.

Example stay: JPY 2,822.40 (about US$18.00). 3% of the room price in total x 3 nights. The ledger does not state whether consumption tax is in the base.

Official sources: 1 · 2. Checked 20 October 2026.

Kyoto tourist tax 2026

accommodation tax. Since 1 March 2026 Kyoto City charges an accommodation tax per person per night by room rate: JPY 200 under JPY 6,000, JPY 400 from JPY 6,000, JPY 1,000 from JPY 20,000, JPY 4,000 from JPY 50,000 and JPY 10,000 from JPY 100,000.

Also on the bill: Japan’s consumption tax has a standard rate of 10% and a reduced rate of 8%.

Example stay: JPY 2,400.00 (about US$15.31). JPY 400 x 2 adults x 3 nights (band JPY 6,000 to JPY 19,999). A US$200 room is JPY 31,360, or JPY 15,680 per person per night shared by 2 adults; Kyoto City sets the band by the charge per person per night, the room-only price excluding meals and consumption tax. With 10% consumption tax added the price per person is JPY 17,248, which falls in the same band.

Official sources: 1 · 2. Checked 28 October 2026. Our guide: Kyoto.

Niseko tourist tax 2026

Niseko Town accommodation tax. For stays from 1 November 2026 Niseko Town’s accommodation tax becomes 3% of the room price in total, the town collecting Hokkaido’s share within it; since 1 November 2024 it has been a tiered fixed amount from JPY 100 to JPY 2,000 per person per night by room price.

Also on the bill: Japan’s consumption tax has a standard rate of 10% and a reduced rate of 8%.

Example stay: JPY 2,822.40 (about US$18.00). Rule for stays from 1 November 2026: 3% of the room price in total x 3 nights. The ledger does not state whether consumption tax is in the base. The pre-1 November tier bands are not in the ledger, so the earlier rule cannot be computed.

Official sources: 1 · 2 · 3. Checked 20 October 2026. Our guide: Niseko.

Okinawa tourist tax 2026

Okinawa Prefecture accommodation tax. Okinawa Prefecture’s accommodation tax starts for stays from 1 February 2027 (the night of 31 January to 1 February excepted), including rooms booked earlier; the rate is 2% of the room-only price per person per night, with the tax capped at JPY 2,000; it is not in force in 2026.

Also on the bill: Japan’s consumption tax has a standard rate of 10% and a reduced rate of 8%.

Official sources: 1 · 2 · 3. Checked 20 October 2026. Our guide: Okinawa.

Osaka tourist tax 2026

Osaka Prefecture accommodation tax. Since 1 September 2025 Osaka Prefecture’s accommodation tax is JPY 200 per person per night on rooms of JPY 5,000 to JPY 14,999, JPY 400 from JPY 15,000 to JPY 19,999 and JPY 500 from JPY 20,000; rooms under JPY 5,000 are exempt (previously JPY 100/200/300 from JPY 7,000).

Also on the bill: Japan’s consumption tax has a standard rate of 10% and a reduced rate of 8%.

Example stay: JPY 2,400.00 (about US$15.31). JPY 400 x 2 adults x 3 nights (band JPY 15,000 to JPY 19,999). A US$200 room is JPY 31,360, or JPY 15,680 per person per night shared by 2 adults; Osaka Prefecture sets the band by the charge per person per night. With 10% consumption tax added the price per person is JPY 17,248, which falls in the same band.

Official sources: 1 · 2. Checked 28 October 2026. Our guide: Osaka.

Sapporo tourist tax 2026

accommodation tax (Sapporo City and Hokkaido). Since 1 April 2026 Sapporo City and Hokkaido each charge an accommodation tax; in Sapporo the two together are JPY 300 per person per night under JPY 20,000, JPY 400 from JPY 20,000 and JPY 1,000 from JPY 50,000, including stays booked before that date.

Also on the bill: Japan’s consumption tax has a standard rate of 10% and a reduced rate of 8%.

Example stay: JPY 1,800.00 (about US$11.48). JPY 300 x 2 adults x 3 nights (band under JPY 20,000). A US$200 room is JPY 31,360, or JPY 15,680 per person per night shared by 2 adults; Sapporo City sets the band by the charge per person per night. With 10% consumption tax added the price per person is JPY 17,248, which falls in the same band.

Official sources: 1 · 2. Checked 28 October 2026.

Tokyo tourist tax 2026

accommodation tax. Until 31 March 2027 Tokyo’s accommodation tax is JPY 100 per person per night on rooms of JPY 10,000 to JPY 14,999 per person and JPY 200 from JPY 15,000; rooms under JPY 10,000 are exempt.

Also on the bill: Japan’s consumption tax has a standard rate of 10% and a reduced rate of 8%.

Example stay: JPY 1,200.00 (about US$7.65). JPY 200 x 2 adults x 3 nights (band JPY 15,000 and over). A US$200 room is JPY 31,360, or JPY 15,680 per person per night shared by 2 adults; Tokyo sets the band by the price per person per night. With 10% consumption tax added the price per person is JPY 17,248, which falls in the same band.

Official sources: 1 · 2 · 3. Checked 28 October 2026. Our guide: Tokyo.

Kuala Lumpur tourist tax 2026

tourism tax. Foreign guests in Malaysia pay a tourism tax of RM10 per room per night, collected by the accommodation operator; booking platforms have had to collect it since their grace period ended on 31 December 2025.

Also on the bill: Malaysia’s service tax on accommodation has been 8% since 1 March 2024 (6% before).

Example stay: MYR 30.00 (about US$7.34). RM10 x 1 room x 3 nights, foreign guests; flat per room, independent of room price.

Official sources: 1 · 2 · 3. Checked 5 October 2026. Our guide: Kuala Lumpur.

Singapore tourist tax 2026

none. Singapore’s ledger fact lists only GST and the usual 10% service charge on hotel rooms; no separate accommodation tax is stated.

Also on the bill: Singapore’s GST has been 9% since 1 January 2024 and is charged on the price including the usual 10% service charge, about 19.9% over the headline price in all.

Official sources: 1. Checked 5 October 2026. Our guide: Singapore.

Busan tourist tax 2026

none. Korea refunds the VAT on room charges for up to 30 nights to foreign individual tourists (not package groups) staying under 6 months and leaving within 3 months, at accommodation designated under the special provision; no accommodation tax is stated.

Also on the bill: Korea’s value-added tax rate is 10% for all business types (general taxpayers), per the National Tax Service; VisitKorea’s refund guide treats hotel rooms as VAT-inclusive accommodation.

Official sources: 1 · 2 · 3. Checked 20 October 2026. Our guide: Busan.

Jeju tourist tax 2026

none. We found no visitor entry or environmental fee in force in Jeju for 2026: VisitJeju’s practical information lists none and no notice putting one into effect was found on the provincial government’s site.

Also on the bill: Korea’s value-added tax rate is 10% for all business types (general taxpayers), per the National Tax Service; VisitKorea’s refund guide treats hotel rooms as VAT-inclusive accommodation.

Official sources: 1 · 2 · 3. Checked 20 October 2026. Our guide: Jeju.

Seoul tourist tax 2026

none. Korea refunds the VAT on room charges for up to 30 nights to foreign individual tourists (not package groups) staying under 6 months and leaving within 3 months, at accommodation designated under the special provision; no accommodation tax is stated.

Also on the bill: Korea’s value-added tax rate is 10% for all business types (general taxpayers), per the National Tax Service; VisitKorea’s refund guide treats hotel rooms as VAT-inclusive accommodation.

Official sources: 1 · 2 · 3. Checked 20 October 2026. Our guide: Seoul.

Taipei tourist tax 2026

none. Many Taiwanese hotels and restaurants add a 10% service charge, and tipping is not customary; the ledger states no accommodation tax.

Official sources: 1. Checked 5 October 2026. Our guide: Taipei.

Bangkok tourist tax 2026

none. Thailand’s ledger facts list only a hotel service charge (usually 10%) and 7% VAT on hotel prices quoted with ‘++’; no separate accommodation tax is stated.

Also on the bill: A Thai hotel price quoted with ‘++’ adds a service charge (usually 10%, set by the hotel) and then 7% VAT on the room rate plus the service charge, about 17.7% in all; the reduced 7% VAT rate is extended from 1 October 2026 to 30 September 2027.

Official sources: 1 · 2 · 3. Checked 19 October 2026. Our guide: Bangkok.

Chiang Mai tourist tax 2026

none. Thailand’s ledger facts list only a hotel service charge (usually 10%) and 7% VAT on hotel prices quoted with ‘++’; no separate accommodation tax is stated.

Also on the bill: A Thai hotel price quoted with ‘++’ adds a service charge (usually 10%, set by the hotel) and then 7% VAT on the room rate plus the service charge, about 17.7% in all; the reduced 7% VAT rate is extended from 1 October 2026 to 30 September 2027.

Official sources: 1 · 2 · 3. Checked 19 October 2026. Our guide: Chiang Mai.

Phuket tourist tax 2026

none. Thailand’s ledger facts list only a hotel service charge (usually 10%) and 7% VAT on hotel prices quoted with ‘++’; no separate accommodation tax is stated.

Also on the bill: A Thai hotel price quoted with ‘++’ adds a service charge (usually 10%, set by the hotel) and then 7% VAT on the room rate plus the service charge, about 17.7% in all; the reduced 7% VAT rate is extended from 1 October 2026 to 30 September 2027.

Official sources: 1 · 2 · 3. Checked 19 October 2026. Our guide: Phuket.

Da Nang tourist tax 2026

none. The ledger lists only Vietnam’s VAT on accommodation; no accommodation-specific tax is stated.

Also on the bill: Vietnam’s VAT is normally 10%; under Resolution 204/2025/QH15 it is reduced to 8% for goods and services otherwise taxed at 10%, from 1 July 2025 to 31 December 2026, excluding telecommunications, finance, banking, securities, insurance, real estate, metal products, mining products other than coal and excise goods; accommodation is not named among the exclusions in the reports read, but the decree’s appendices were not readable.

Official sources: 1 · 2 · 3. Checked 17 October 2026. Our guide: Da Nang.

Hanoi tourist tax 2026

none. The ledger lists only Vietnam’s VAT on accommodation; no accommodation-specific tax is stated.

Also on the bill: Vietnam’s VAT is normally 10%; under Resolution 204/2025/QH15 it is reduced to 8% for goods and services otherwise taxed at 10%, from 1 July 2025 to 31 December 2026, excluding telecommunications, finance, banking, securities, insurance, real estate, metal products, mining products other than coal and excise goods; accommodation is not named among the exclusions in the reports read, but the decree’s appendices were not readable.

Official sources: 1 · 2 · 3. Checked 17 October 2026. Our guide: Hanoi.

Ho Chi Minh City tourist tax 2026

none. In 2017 Ho Chi Minh City’s tourism department proposed a charge of VND 23,000 a night on visitors in city accommodation and the city’s vice chairman rejected it; no current city tourist tax was found.

Also on the bill: Vietnam’s VAT is normally 10%; under Resolution 204/2025/QH15 it is reduced to 8% for goods and services otherwise taxed at 10%, from 1 July 2025 to 31 December 2026, excluding telecommunications, finance, banking, securities, insurance, real estate, metal products, mining products other than coal and excise goods; accommodation is not named among the exclusions in the reports read, but the decree’s appendices were not readable.

Official sources: 1 · 2 · 3. Checked 18 October 2026. Our guide: Ho Chi Minh City.

Europe: the rules, city by city

Vienna tourist tax 2026

Ortstaxe. Vienna’s Ortstaxe is 5% of the charge for the stay (excluding VAT and breakfast) from 1 July 2026 to 30 June 2027, collected by the accommodation provider.

Also on the bill: VAT on accommodation in Austria is 10% (since 1 January 2022).

Example stay: EUR 26.80 (about US$30.00). 5% of the room price before VAT and breakfast; the ledger states the base excludes VAT and breakfast.

Official sources: 1. Checked 14 October 2026. Our guide: Vienna.

Dubrovnik tourist tax 2026

tourist tax. For 2026 the tourist tax in the City of Dubrovnik is EUR 2.65 per person per night from 1 April to 30 September and EUR 1.85 in the rest of the year at accommodation where catering is provided (campsites EUR 1.95 and EUR 1.30).

Also on the bill: Croatian VAT on accommodation services in hotels and similar establishments is 13%; the general rate is 25%.

Example stay: EUR 15.90 (about US$17.80). 1 April-30 September rate EUR 2.65 x 2 adults x 3 nights; example dates are not specified so the summer rate is used as the headline. Flat fee, independent of room price.

Official sources: 1 · 2 · 3. Checked 20 October 2026. Our guide: Dubrovnik.

Prague tourist tax 2026

poplatek z pobytu (local fee for a stay). Prague’s local fee for a stay is 50 CZK per person for every started day of a paid stay except the day of arrival (in practice per night), for stays of up to 60 consecutive days with one provider.

Example stay: CZK 300.00 (about US$13.80). 50 CZK x 2 adults x 3 nights; flat fee, independent of room price.

Official sources: 1 · 2 · 3. Checked 13 October 2026. Our guide: Prague.

Copenhagen tourist tax 2026

none. Copenhagen charges no tourist tax in 2026: a municipal tourism levy requires legal authority from Parliament, which the City Council requested in June 2024 but has not been granted.

Also on the bill: Denmark’s VAT rate is generally 25% of the value of goods and services; in retail prices VAT is included and amounts to 20% of the price.

Official sources: 1 · 2 · 3. Checked 14 October 2026. Our guide: Copenhagen.

Rovaniemi tourist tax 2026

none. The ledger lists only Finland’s reduced VAT rate on accommodation; no accommodation-specific tax is stated.

Also on the bill: Finland’s reduced VAT rate, which covers accommodation (hotels, motels, hostels, farm stays, camping sites and cottage rental), restaurant services and passenger transport, is 13.5% from 1 January 2026; it was 14% up to 31 December 2025.

Official sources: 1. Checked 22 October 2026.

Nice tourist tax 2026

taxe de séjour (Métropole Nice Côte d’Azur, with 34% additional tax). From 1 January 2026 the Métropole Nice Côte d’Azur’s taxe de séjour per person per night is, metropolitan tax plus 34% additional tax, total: palace EUR 4.80+1.63=6.43; 5-star 3.50+1.19=4.69; 4-star 2.60+0.88=3.48; 3-star 1.70+0.58=2.28; 2-star (and 4-5 star holiday resorts) 1.00+0.34=1.34; 1-star hotels, B&Bs, youth hostels 0.80+0.27=1.07; minors are exempt.

Example stay: EUR 20.88 (about US$23.37). Four-star EUR 3.48 (EUR 2.60 metropolitan + EUR 0.88 additional) x 2 adults x 3 nights.

Official sources: 1 · 2. Checked 20 October 2026. Our guide: Nice.

Paris tourist tax 2026

taxe de séjour. From 1 January 2026 Paris’s taxe de séjour, all shares included, is per person per night: EUR 15.93 at palaces, EUR 11.70 at five-star, EUR 8.45 at four-star, EUR 5.53 at three-star, EUR 3.25 at two-star and EUR 2.60 at one-star hotels, B&Bs and hostels; unclassified lodging pays 5% of the per-person price, capped at EUR 15.93; minors are exempt.

Example stay: EUR 50.70 (about US$56.75). Four-star EUR 8.45 x 2 adults x 3 nights.

Official sources: 1 · 2. Checked 8 October 2026. Our guide: Paris.

Berlin tourist tax 2026

Übernachtungsteuer (City Tax). Berlin’s Übernachtungsteuer (City Tax) is 7.5% of the net price of the overnight stay, excluding VAT and extras such as breakfast, levied per room price and not per person.

Also on the bill: German VAT on short-term accommodation is the reduced 7% rate (UStG §12(2) no. 11); services not directly part of the room, such as breakfast, fall under the standard 19% rate.

Example stay: EUR 40.20 (about US$45.00). 7.5% of the net room price excluding VAT (ledger states the base).

Official sources: 1 · 2 · 3. Checked 14 October 2026. Our guide: Berlin.

Athens tourist tax 2026

climate crisis resilience fee. Greek hotels charge the climate crisis resilience fee per room per night under Law 5177/2025 article 44: from April to October EUR 2 (1-2 stars), EUR 5 (3 stars), EUR 10 (4 stars), EUR 15 (5 stars); from November to March EUR 0.50, EUR 1.50, EUR 3 and EUR 4.

Example stay: EUR 30.00 (about US$33.58). Four-star rate for April to October (EUR 10 per room per night) x 3 nights; example dates are not specified, so the April-October rate is used as the headline. Per room, not per person.

Official sources: 1 · 2 · 3. Checked 19 October 2026. Our guide: Athens.

Budapest tourist tax 2026

idegenforgalmi adó (tourist tax). Budapest’s tourist tax is set by each district; Districts I, V, VI, VII and VIII each charge 4% of the room price per guest night, collected by the hotel.

Example stay: HUF 7,863.36 (about US$24.00). 4% of the room price per night (the ledger’s own worked example takes 4% of the per-room nightly price before VAT, not per person), in Districts I, V, VI, VII and VIII; treated as excluding VAT per the district decrees.

Official sources: 1 · 2 · 3. Checked 18 October 2026. Our guide: Budapest.

Reykjavik tourist tax 2026

gistináttaskattur (accommodation tax). Iceland’s accommodation tax (gistináttaskattur) is 800 ISK per sold accommodation unit (a let of up to one day and night) at hotels, guesthouses and other lodgings with category II-IV operating licences, and a hotel room is one accommodation unit.

Also on the bill: Hotel and guest-room rental in Iceland is always subject to VAT at the 11% rate regardless of length of stay, and the accommodation tax does not form part of the VAT taxable amount.

Example stay: ISK 2,400.00 (about US$19.72). 800 ISK x 1 room x 3 nights; a hotel room is one accommodation unit, so the tax does not depend on the number of guests or the room price.

Official sources: 1 · 2. Checked 14 October 2026. Our guide: Reykjavik.

Dublin tourist tax 2026

none. Ireland has no tourist, city or bed tax on hotel stays: Revenue’s accommodation guidance lists only VAT.

Also on the bill: Guest and holiday accommodation (hotels, guesthouses, B&Bs) is taxed at the reduced VAT rate of 13.5% (rates in force from 1 January 2026: standard 23%, reduced 13.5%, second reduced 9%).

Official sources: 1 · 2 · 3. Checked 14 October 2026. Our guide: Dublin.

Florence tourist tax 2026

imposta di soggiorno. Florence’s imposta di soggiorno is charged per person per night: EUR 8 at five-star, EUR 7 at four-star, EUR 6 at three-star, EUR 4.50 at two-star and EUR 3.50 at one-star hotels, EUR 7 at residenze d’epoca, EUR 6 at B&Bs, affittacamere, holiday flats (CAV) and short-term tourist rentals, and EUR 4 at youth hostels and case per ferie.

Example stay: EUR 42.00 (about US$47.01). Four-star EUR 7 x 2 adults x 3 nights (within the 7-night cap).

Official sources: 1 · 2. Checked 13 October 2026. Our guide: Florence.

Milan tourist tax 2026

imposta di soggiorno. Milan’s imposta di soggiorno is charged per person per night by category from 1 April 2026: EUR 12 at five-star hotels, EUR 10 at four-star hotels and four-star tourist residences, EUR 7 at three-star hotels and residences, EUR 4 at two-star, EUR 3 at one-star hotels, EUR 7 at holiday houses (case per ferie), EUR 3 at youth hostels and campsites, and EUR 9.50 at B&Bs, guest rooms, holiday homes and short-term lets.

Example stay: EUR 60.00 (about US$67.16). Four-star hotel EUR 10 x 2 adults x 3 nights; applies for the whole hotel stay.

Official sources: 1 · 2 · 3. Checked 19 October 2026. Our guide: Milan.

Rome tourist tax 2026

contributo di soggiorno. Rome’s contributo di soggiorno is charged per person per night by hotel class: EUR 10 at five-star, EUR 7.50 at four-star, EUR 6 at three-star, EUR 5 at two-star and EUR 4 at one-star hotels, EUR 3.50 at hostels, and EUR 5 to EUR 7 at guest houses, B&Bs, holiday homes and short-term rentals.

Example stay: EUR 45.00 (about US$50.37). Four-star EUR 7.50 x 2 adults x 3 nights (well within the 10-night cap).

Official sources: 1 · 2 · 3. Checked 13 October 2026. Our guide: Rome.

Venice tourist tax 2026

imposta di soggiorno. Venice’s imposta di soggiorno for hotels in high season (1 Feb-31 Dec), per person per night, in the historic centre and Giudecca: 1 star EUR 1.00, 2 stars EUR 2.00, 3 stars EUR 3.50, 4 stars EUR 4.50, 5 stars EUR 5.00; Lido and lagoon islands EUR 0.80/1.60/2.80/3.60/4.50; mainland EUR 0.70/1.40/2.40/3.10/3.50.

Example stay: EUR 27.00 (about US$30.22). Four-star, historic centre, high season (1 Feb-31 Dec): EUR 4.50 x 2 adults x 3 nights (within the five-night limit). Location (historic centre vs Lido/islands vs mainland) and season change the rate.

Official sources: 1 · 2 · 3. Checked 26 October 2026. Our guide: Venice.

Amsterdam tourist tax 2026

toeristenbelasting (tourist tax). Amsterdam’s tourist tax (toeristenbelasting) is 12.5% of the overnight price excluding VAT, charged at hotels, hostels, guesthouses, B&Bs, apartments, short-stay rentals and campsites.

Also on the bill: From 1 January 2026 the Dutch VAT rate on short-stay accommodation in hotels, guesthouses and holiday businesses is 21% (previously 9%).

Example stay: EUR 67.01 (about US$75.00). 12.5% of the room price excluding VAT (ledger states the base excludes VAT).

Official sources: 1 · 2. Checked 13 October 2026. Our guide: Amsterdam.

Kraków tourist tax 2026

none. In 2026 Kraków charges no local fee (opłata miejscowa) or tourist tax: Polish law allows the local fee only where climate, scenic value and tourism conditions are all met, and the City of Kraków’s tourism office says most municipalities, Kraków included, do not meet them.

Also on the bill: VAT on accommodation services is 8% in 2026 (Art. 146aa of the VAT act).

Official sources: 1 · 2 · 3. Checked 20 October 2026. Our guide: Kraków.

Porto tourist tax 2026

municipal tourist tax. Porto’s municipal tourist tax is EUR 3 per person per night, up to a maximum of seven consecutive nights (EUR 21), in force since 1 December 2024; guests aged 13 and over pay and children aged 12 and under are exempt, with proof.

Also on the bill: Hotel-type accommodation falls under the reduced 6% VAT rate (item 2.17 of List I of the CIVA), per a binding ruling published by Portal das Finanças; the ruling does not itself say mainland.

Example stay: EUR 18.00 (about US$20.15). EUR 3 x 2 adults x 3 nights (within the 7-night cap); flat fee, independent of room price.

Official sources: 1 · 2 · 3. Checked 19 October 2026. Our guide: Porto.

Vila Nova de Gaia (Porto area) tourist tax 2026

taxa de cidade (city tax). Vila Nova de Gaia’s city tax (taxa de cidade) is EUR 3 per night for guests aged 16 and over, up to seven consecutive nights per person per stay; Regulamento n.º 970/2026 was published on 22 July 2026 and enters into force 30 days after publication; it was EUR 2.50 before.

Also on the bill: Hotel-type accommodation falls under the reduced 6% VAT rate (item 2.17 of List I of the CIVA); the ruling does not itself say mainland.

Example stay: EUR 18.00 (about US$20.15). EUR 3 x 2 adults x 3 nights; flat fee, independent of room price.

Official sources: 1 · 2. Checked 19 October 2026.

Barcelona tourist tax 2026

tourist tax (Catalonia’s tax on stays, with city surcharge). From 1 April 2026 to 31 March 2027 Barcelona’s tourist tax (Catalan rate + EUR 5 city surcharge) is EUR 12 a person a night at five-star and grand luxe hotels, EUR 8.40 at four-star, EUR 9.50 in tourist flats, EUR 6 in youth hostels and EUR 7 in other establishments, including three-star hotels.

Also on the bill: Spain applies its reduced 10% VAT rate to hospitality services (hotels and restaurants); the standard rate is 21%. Catalonia’s tax on stays forms part of the VAT base.

Example stay: EUR 50.40 (about US$56.41). Four-star EUR 8.40 (Catalan rate EUR 3.40 + city surcharge EUR 5) x 2 adults x 3 nights (within the 7-night cap).

Official sources: 1 · 2 · 3. Checked 14 October 2026. Our guide: Barcelona.

Madrid tourist tax 2026

none. No tourist tax applies in Madrid in 2026: Spain has no national tourist tax and the Comunidad de Madrid has no taxes or surcharges of its own in force in 2026 (Ministry of Finance).

Also on the bill: Spain applies its reduced 10% VAT rate to hospitality services (hotels and restaurants); the standard rate is 21% (Ley 37/1992, arts. 90 and 91).

Official sources: 1 · 2 · 3. Checked 14 October 2026. Our guide: Madrid.

Seville tourist tax 2026

none. No tourist tax is in force in Seville or elsewhere in Andalusia in October 2026: the Junta de Andalucía’s list of the region’s own taxes includes none on tourist stays, and no decree or bulletin creating one was found.

Also on the bill: Spain applies its reduced 10% VAT rate to hospitality services including hotels; the standard rate is 21%.

Official sources: 1 · 2 · 3. Checked 19 October 2026. Our guide: Seville.

Stockholm tourist tax 2026

none. Sweden has no tourist tax, national or municipal, in 2026.

Also on the bill: Swedish VAT on room rental in hotels, guesthouses and hostels is 12%, as are closely linked services such as breakfast, parking, phone, sauna and laundry; the standard rate is 25%.

Official sources: 1 · 2. Checked 14 October 2026. Our guide: Stockholm.

Zurich tourist tax 2026

City Tax. Zurich’s City Tax, collected per overnight stay by hotels and Airbnb hosts for Zürich Tourismus, is CHF 3.50 per guest per night since May 2023, up from CHF 2.50.

Also on the bill: Swiss VAT on accommodation (overnight stay with breakfast) is the special rate of 3.8%; the normal rate is 8.1%.

Example stay: CHF 21.00 (about US$25.47). CHF 3.50 x 2 guests x 3 nights; flat fee, independent of room price. Ledger says ‘per guest’ without stating any child exemption.

Official sources: 1 · 2 · 3. Checked 14 October 2026. Our guide: Zurich.

Istanbul tourist tax 2026

konaklama vergisi (accommodation tax). Türkiye’s accommodation tax (konaklama vergisi) is set at 1% until 31 December 2026 inclusive by Presidential Decision 11263, published in Official Gazette no. 33240 on 1 May 2026.

Also on the bill: In the GİB guide’s invoice examples a hotel stay carries 10% VAT charged on the price before the accommodation tax; this is an example in the guide, not a statement of the statutory rate.

Example stay: TRY 298.43 (about US$6.00). 1% of the price excluding VAT (ledger states the base excludes VAT and covers other services sold with the room).

Official sources: 1 · 2 · 3. Checked 18 October 2026. Our guide: Istanbul.

Edinburgh tourist tax 2026

Visitor Levy. Edinburgh Visitor Levy: 5% of the cost of paid overnight accommodation (accommodation-only portion, net of VAT), charged on the first 5 consecutive nights only, for stays from 24 July 2026, at the same rate every day of the year.

Also on the bill: UK VAT on hotel accommodation is charged at the standard rate of 20%.

Example stay: GBP 22.44 (about US$30.00). 5% of the accommodation-only price net of VAT x 3 nights (within the 5-night limit).

Official sources: 1 · 2 · 3. Checked 14 October 2026. Our guide: Edinburgh.

London tourist tax 2026

none. No overnight visitor levy applies in London in 2026.

Also on the bill: UK VAT on hotel accommodation is charged at the standard rate of 20%; for stays of more than 28 consecutive days in a hotel, the reduced value rule relieves the accommodation element from VAT after the 28th day.

Official sources: 1 · 2 · 3. Checked 13 October 2026. Our guide: London.

The Americas: the rules, city by city

Rio de Janeiro tourist tax 2026

none. No tourist tax is charged on hotel stays in the city of Rio de Janeiro in October 2026; a proposed fee is still a bill (see What changes next). This is a negative finding from news reporting, not an official statement that none exists.

Sources (news reporting): 1. Checked 28 October 2026.

Montreal tourist tax 2026

tax on lodging (Quebec). Quebec’s tax on lodging is usually 3.5% of the price of an overnight stay, calculated on the night only (breakfast, parking and other supplies excluded); it is a flat CAD 3.50 per night when a unit is rented to an intermediary such as a tour operator.

Also on the bill: GST (5%) and QST (9.975%) are calculated on the total of the overnight price, the tax on lodging and anything supplied with the room.

Example stay: CAD 29.39 (about US$21.00). 3.5% of the night’s price (excluding breakfast, parking and other supplies) x 3 nights.

Official sources: 1 · 2 · 3. Checked 15 October 2026. Our guide: Montreal.

Richmond, BC tourist tax 2026

Municipal and Regional District Tax (MRDT). The City of Richmond levies a 3% MRDT on accommodation, renewed for five years through to 2027; outside the City of Vancouver GST is not charged on PST or MRDT.

Also on the bill: BC GST is 5% (BC does not use HST); 8% PST applies in British Columbia (see Vancouver ledger fact).

Example stay: CAD 25.19 (about US$18.00). 3% MRDT x 3 nights.

Official sources: 1 · 2 · 3. Checked 15 October 2026.

Vancouver tourist tax 2026

Municipal and Regional District Tax (MRDT) and Major Events MRDT. In the City of Vancouver short-term accommodation carries 8% PST, 3% MRDT and a 2.5% Major Events MRDT (1 Feb 2023 to 31 Jan 2030); because the provincial taxes exceed 12%, 5% GST applies to the room price plus those taxes, about 19.2% in all.

Also on the bill: 8% PST (provincial sales tax) and 5% GST; in the City of Vancouver GST applies to the room price plus the provincial taxes, about 19.2% in all ($200 room = $238.35 in the province’s example). BC does not use HST.

Example stay: CAD 46.18 (about US$33.00). MRDT 3% + Major Events MRDT 2.5% = 5.5% of the room price x 3 nights (accommodation-specific taxes only; 8% PST and GST are in general_tax_note).

Official sources: 1 · 2 · 3. Checked 15 October 2026. Our guide: Vancouver.

Whistler tourist tax 2026

Municipal and Regional District Tax (MRDT). Whistler hotel rooms carry 8% PST and a 3% MRDT (the municipality describes the 3% as in addition to the 8% PST); GST (5%) is charged on the room price but not on the PST or MRDT outside the City of Vancouver, so about 16% of the room price in total.

Also on the bill: 8% PST (provincial sales tax) and 5% GST (BC does not use HST); GST is not charged on the PST or MRDT outside the City of Vancouver.

Example stay: CAD 25.19 (about US$18.00). 3% MRDT of the room price x 3 nights (8% PST and 5% GST in general_tax_note).

Official sources: 1 · 2 · 3. Checked 25 October 2026. Our guide: Whistler.

Cancun tourist tax 2026

Impuesto al Hospedaje (Quintana Roo lodging tax). Quintana Roo’s lodging tax (Ley del Impuesto al Hospedaje, art. 8) is 5% of the invoiced value of lodging at hotels and similar establishments, and 6% for apartments, houses and private villas; the guest who pays for the lodging is the taxpayer (art. 7).

Also on the bill: Mexico’s general IVA rate is 16% (Ley del IVA, art. 1), applied to the values the law sets, and the IVA is never part of those values.

Example stay: MXN 563.47 (about US$30.00). 5% hotel rate of the invoiced lodging value x 3 nights. The ledger states the tax is never part of the value of lodging but does not state whether IVA is in the invoiced value.

Official sources: 1 · 2 · 3. Checked 20 October 2026. Our guide: Cancun.

Mexico City tourist tax 2026

lodging tax (Código Fiscal arts. 162-164). Mexico City’s Código Fiscal (arts. 162 to 164) taxes lodging: hotels, hostels and motels apply 3.5% to the total value of the lodging consideration (art. 164); where an intermediary collects payment for flats and houses the rate is 5%; the provider is the taxpayer but must pass the tax on to the guest (art. 162).

Also on the bill: Mexico’s general IVA rate is 16% (Ley del IVA, art. 1), applied to the values the law sets, and the IVA is never part of those values.

Example stay: MXN 394.43 (about US$21.00). 3.5% of the lodging consideration (hotel rate) x 3 nights. The ledger does not state whether IVA is in the consideration; the base includes deposits, advances and other concepts.

Official sources: 1 · 2 · 3. Checked 20 October 2026. Our guide: Mexico City.

Tulum tourist tax 2026

Impuesto al Hospedaje (Quintana Roo lodging tax). Quintana Roo’s lodging tax (Ley del Impuesto al Hospedaje, art. 8) is 5% of the invoiced value of lodging at hotels and similar establishments, and 6% for apartments, houses and private villas; the guest who pays for the lodging is the taxpayer (art. 7).

Also on the bill: Mexico’s general IVA rate is 16% (Ley del IVA, art. 1), applied to the values the law sets, and the IVA is never part of those values.

Example stay: MXN 563.47 (about US$30.00). 5% hotel rate of the invoiced lodging value x 3 nights. The ledger states the tax is never part of the value of lodging but does not state whether IVA is in the invoiced value.

Official sources: 1 · 2 · 3. Checked 21 October 2026. Our guide: Tulum.

Boston tourist tax 2026

room occupancy excise (state, local option and convention center funding tax). Massachusetts’ Department of Revenue states a state room occupancy excise rate of 5.7%, a local option excise of up to 6% (6.5% for Boston), and an additional 2.75% convention center funding tax in Boston, Worcester, Cambridge, Springfield, West Springfield and Chicopee.

Example stay: USD 89.70 (about US$89.70). 5.7% + 6.5% + 2.75% = 14.95% of the room rate x 3 nights.

Official sources: 1 · 2 · 3. Checked 21 October 2026. Our guide: Boston.

Cambridge, MA tourist tax 2026

room occupancy excise (state, local option and convention center funding tax). Cambridge’s local option room excise is 6.00% (DLS table), plus the 5.7% state excise and the 2.75% convention center funding tax, which the ledger’s arithmetic makes 14.45%.

Example stay: USD 86.70 (about US$86.70). 5.7% + 6.0% + 2.75% = 14.45% of the room rate x 3 nights.

Official sources: 1 · 2 · 3. Checked 21 October 2026.

Chicago tourist tax 2026

hotel taxes (State, ISFA, Municipal, MPEA, City and Cook County), advised combined rate. The Illinois Department of Revenue’s general information letter ST 23-0028-GIL (30 August 2023, non-binding) says Chicago hotels are advised to collect a total tax rate of 17.4%: 11.9% collected by the department, 4.5% by the City and 1% by Cook County.

Example stay: USD 104.40 (about US$104.40). 17.4% of the room rate x 3 nights (the ledger’s advised combined rate; the state, municipal and ISFA taxes each include the other two in their base, so the components are not simply additive).

Official sources: 1 · 2 · 3. Checked 21 October 2026. Our guide: Chicago.

El Segundo tourist tax 2026

transient occupancy tax. El Segundo’s transient occupancy tax is 12%, applicable to all properties rented to transients.

Example stay: USD 72.00 (about US$72.00). 12% of the room rate x 3 nights.

Official sources: 1 · 2 · 3. Checked 19 October 2026.

Honolulu tourist tax 2026

transient accommodations tax (TAT), state and Oahu. Hawaii’s state transient accommodations tax (TAT) is 11% from 1 January 2026 to 31 December 2030 under Act 96 (2025), and the Oahu TAT (City and County of Honolulu) is 3% of gross rental, effective 14 December 2021, and may be passed on to the visitor.

Also on the bill: General excise tax (GET) on lodging is 4% plus a 0.5% county surcharge (4.5% owed); the most a business may visibly pass on is 4.712%.

Example stay: USD 84.00 (about US$84.00). 11% state TAT + 3% Oahu TAT = 14% of the room rate x 3 nights; GET is general_tax_note.

Official sources: 1 · 2 · 3. Checked 19 October 2026. Our guide: Honolulu.

Las Vegas tourist tax 2026

transient lodging (room) tax. The City of Las Vegas states a combined transient lodging (room) tax of 13.38% for properties inside the Primary Gaming Corridor and 13% for properties outside it.

Example stay: not computed: the rate depends on whether the property is inside the Primary Gaming Corridor (13.38%) or outside it (13%), and the example does not specify the property’s location.

Official sources: 1 · 2 · 3. Checked 19 October 2026. Our guide: Las Vegas.

Los Angeles tourist tax 2026

transient occupancy tax (TOT). The City of Los Angeles transient occupancy tax is 14%, applicable to all properties rented to transients (stays of 30 days or less).

Example stay: USD 84.00 (about US$84.00). 14% of the room rate x 3 nights. The Tourism Marketing District assessment is not included (see other charges).

Official sources: 1 · 2 · 3. Checked 19 October 2026. Our guide: Los Angeles.

Miami (mainland) tourist tax 2026

Convention Development, Tourist Development and Professional Sports Facilities taxes. Miami-Dade County says transient rentals carry 6% in total beyond state sales tax: 3% Convention Development Tax (county-wide except Surfside and Bal Harbour), 2% Tourist Development Tax and 1% Professional Sports Facilities Franchise Tax (both county-wide except Surfside, Bal Harbour and Miami Beach).

Also on the bill: Florida levies a 6% tax on the total rental charged for hotel and similar accommodation, plus Miami-Dade’s 1% discretionary sales surtax for calendar year 2026 (so mainland Miami totals 13% in the ledger’s arithmetic).

Example stay: USD 36.00 (about US$36.00). 3% + 2% + 1% = 6% of the room rate x 3 nights (mainland Miami: Brickell, Wynwood, Coconut Grove, Coral Gables); 6% state sales tax and 1% surtax are in general_tax_note.

Official sources: 1 · 2 · 3. Checked 21 October 2026.

Miami Beach tourist tax 2026

Convention Development Tax and Miami Beach resort tax. The City of Miami Beach levies a 4% resort tax on the rent of a room in any hotel, motel, rooming house or apartment house; Miami-Dade County lists the same 4% on top of the 3% Convention Development Tax for Miami Beach facilities.

Also on the bill: Florida levies a 6% tax on the total rental charged for hotel and similar accommodation, plus Miami-Dade’s 1% discretionary sales surtax for calendar year 2026 (so Miami Beach totals 14% in the ledger’s arithmetic).

Example stay: USD 42.00 (about US$42.00). 3% Convention Development Tax + 4% resort tax = 7% of the room rate x 3 nights; state sales tax and surtax are in general_tax_note.

Official sources: 1 · 2 · 3. Checked 21 October 2026.

New York tourist tax 2026

hotel room occupancy tax plus NYC room charge and NYS hotel unit fee. A hotel room in New York City carries the city’s 5.875% hotel room occupancy tax, a city charge of $2 a room a night on rooms of $40 or more, and New York State’s hotel unit fee of $1.50 a room a night (alongside 8.875% State and City sales tax: 14.75% plus $3.50 a room a night in all).

Also on the bill: 8.875% New York State and City sales tax.

Example stay: USD 45.75 (about US$45.75). (5.875% x USD 200 + USD 2 + USD 1.50) x 3 nights; sales tax of 8.875% is general_tax_note.

Official sources: 1 · 2 · 3. Checked 12 October 2026. Our guide: New York.

Orlando tourist tax 2026

Tourist Development Tax. Orange County’s Tourist Development Tax is 6% of the lodging bill, on hotel stays and short-term rentals of less than six months, collected by the county; Osceola County’s is also 6% (since 1 July 2004).

Also on the bill: Florida applies its 6% state sales tax to transient rentals, plus a discretionary sales surtax of 0.5% in Orange County or 1.5% in Osceola County (12.5% and 13.5% in total with the Tourist Development Tax in the ledger’s arithmetic).

Example stay: USD 36.00 (about US$36.00). 6% of the room rate x 3 nights (same in Orange and Osceola counties).

Official sources: 1 · 2 · 3. Checked 21 October 2026. Our guide: Orlando.

San Diego tourist tax 2026

transient occupancy tax (TOT). From 1 May 2025 the City of San Diego transient occupancy tax is 11.75% in Tax Zone 1, 12.75% in Tax Zone 2 and 13.75% in Tax Zone 3, applied to stays of less than one month.

Example stay: not computed: the rate depends on the hotel’s tax zone (11.75%, 12.75% or 13.75%) and the example does not specify the property’s address.

Official sources: 1 · 2 · 3. Checked 21 October 2026. Our guide: San Diego.

San Francisco tourist tax 2026

transient occupancy tax (hotel tax). San Francisco imposes a 14% transient occupancy tax (the hotel tax) on the rental of accommodations for stays of less than 30 days.

Example stay: USD 84.00 (about US$84.00). 14% of the room rate x 3 nights.

Official sources: 1 · 2 · 3. Checked 19 October 2026. Our guide: San Francisco.

Santa Monica tourist tax 2026

transient occupancy tax. Santa Monica levies a 15% tax on hotel and motel rooms (from 1 March 2023); the 2026 Tourism Marketing District assessment is $2.30 a room night for hotels with an average daily rate of $100-$199.99, $6.25 for $200-$299.99 and $7.25 above $300.

Example stay: USD 90.00 (about US$90.00). 15% of the room rate x 3 nights.

Official sources: 1 · 2 · 3. Checked 19 October 2026.

Washington, DC tourist tax 2026

sales and use tax on transient accommodations. DC’s Office of Tax and Revenue lists the sales and use tax rate on rooms, lodgings or accommodations as 15.95%; its notice raised the transient-accommodations rate from 14.95% to 15.95% for April 1, 2023 through March 30, 2027.

Also on the bill: DC’s general sales tax rate remains 6% through September 30, 2027 (site banner); rooms carry the separate 15.95% rate above.

Example stay: USD 95.70 (about US$95.70). 15.95% of the room rate x 3 nights.

Official sources: 1 · 2. Checked 21 October 2026. Our guide: Washington, DC.

West Hollywood tourist tax 2026

transient occupancy tax. West Hollywood’s transient occupancy tax is 12.5% of hotel rent; hotels in the West Hollywood Tourism Improvement District also pay a 3% assessment that may be passed on to the guest.

Example stay: USD 75.00 (about US$75.00). 12.5% of the room rate x 3 nights.

Official sources: 1 · 2 · 3. Checked 19 October 2026.

Africa, the Middle East and Oceania: the rules, city by city

Melbourne tourist tax 2026

none on hotels (Victoria’s short stay levy covers holiday rentals). Hotels in Melbourne carry no tourist tax in 2026. Since 1 January 2025 Victoria has charged a short stay levy of 7.5% of the total booking fee on stays under 28 days in entire homes, apartments and rooms that are not the host’s main residence, paid by the booking platform; hotels, motels and hostels are excluded.

Also on the bill: Australia’s GST is 10%, charged in full on hotel, motel and hostel stays of under 28 days.

Official sources: 1 · 2 · 3. Checked 28 October 2026. Our guide: Melbourne.

Sydney tourist tax 2026

none. No tourist or hotel tax is in force in Sydney in October 2026: Revenue NSW’s list of state taxes, duties and levies includes none on accommodation, and we found no city levy.

Also on the bill: Australia’s GST is 10%, charged in full on hotel, motel and hostel stays of under 28 days.

Official sources: 1 · 2 · 3. Checked 28 October 2026. Our guide: Sydney.

Marrakech tourist tax 2026

stay tax (taxe de séjour, Law 47-06). Article 73 of Law 47-06 sets legal ranges per person per night: guest houses, congress centres and luxury hotels MAD 15-30; riads and houses rented to tourists MAD 10-25; hotels 5 stars MAD 10-25, 4 stars 5-10, 3 stars 3-7, 1-2 stars 2-5; tourist residences 3-7; other tourist accommodation 2-5.

Also on the bill: The DGI’s VAT page lists accommodation and restaurant services at the 10% reduced rate; the standard rate is 20%.

Example stay: not computed: the law sets only a legal range for a 4-star hotel (a range per person per night); the rate is fixed by each commune after council approval and the Marrakech commune’s own rate was not found.

Official sources: 1 · 2 · 3. Checked 20 October 2026. Our guide: Marrakech.

Queenstown tourist tax 2026

none. Queenstown Lakes District Council has proposed a levy on short-term visitor accommodation; the project is listed as on hold, it has not been introduced and nothing is charged on hotel bills in October 2026.

Also on the bill: New Zealand’s GST rate is 15% on most taxable supplies; for a GST-inclusive price the GST is 3/23 of the price (NZ$13.04 of NZ$100).

Official sources: 1 · 2 · 3. Checked 22 October 2026. Our guide: Queenstown.

Cape Town tourist tax 2026

TOMSA tourism levy. TOMSA is a 1% tourism levy charged on the room rate at accommodation businesses that take part; it is voluntary for businesses, compulsory for guests where it is collected, is administered by the TBCSA and passed to South African Tourism, and TOMSA says it is not a tax.

Also on the bill: South Africa’s standard VAT rate is 15% on supplies of goods and services by registered vendors; hotel-type accommodation is ‘commercial accommodation’, a taxable supply.

Example stay: not computed: TOMSA does not say whether its 1% is worked out before or after VAT (the ledger’s own arithmetic merely assumes before), and it is charged only at participating businesses.

Official sources: 1 · 2 · 3. Checked 22 October 2026. Our guide: Cape Town.

Dubai tourist tax 2026

Tourism Dirham. Dubai’s Tourism Dirham is a flat fee per occupied room per night set by hotel classification: five-star or higher AED 20, four-star AED 15, three-star AED 10, two-star AED 10, one-star or budget AED 7, hotel apartments AED 20 (luxury), 15 (deluxe), 10 (standard), guest house AED 7; it is not charged per person.

Also on the bill: The UAE introduced VAT at a standard rate of 5%. Hotels’ own October 2026 rate terms list a 7% municipality fee, a 10% service charge and 5% VAT per room per night (Dubai Decree No. 27 of 2019 reduced the municipality fee on hotel sales from 10% to 7%).

Example stay: AED 45.00. Four-star AED 15 per room per night x 3 nights; not per person, independent of room price.

Official sources: 1 · 2 · 3. Checked 21 October 2026. Our guide: Dubai.

Frequently asked questions

Sources & further reading

• Each city’s official sources are linked under its rule above, and listed in the spreadsheet.
• European Central Bank euro foreign exchange reference rates for 2026-10-23, via frankfurter.app.
• Hotel taxes around the world (2026): our guide to what the taxes mean when you compare hotel prices.

Taxes change, often on 1 January or 1 April. We recheck each figure on a schedule and log every change on our corrections page; check the city’s own page before you rely on a figure for a booking.

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