What is the tourist tax or tourist fee and where is it applied?

What is the Tourist Tax?

The tourist tax is a tax that tourists must pay when staying overnight at a tourist establishment for one or more nights.

The tourist tax must be shown separately and clearly on the guest’s invoice as an independent item (e.g., “Tourist Tax: X€ per person/night”), alongside the accommodation price and other expenses. It doesn’t incur additional VAT itself, but the overnight stay service is subject to 10% VAT. Hosts must remit it to local authorities via forms like Model 950 in Catalonia.

This visitor tax must be paid for hotels, hostels, campsites, tourist apartments, rural accommodations, among others.

Revenue from the tourist tax is primarily allocated to:

• Funding tourism development projects.
• Environmental preservation.
• Infrastructure maintenance.
• Promoting tourism in the area.

Automatic calculation of the Tourist Tax

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

More Information

How is the Tourist Tax Calculated?

The tourist tax is calculated in different ways, and each city or region sets its own regulations for computing this tax.

In 2026, Decree Law 6/2025 allows Catalan municipalities to add surcharges up to €4/person/night (applicable from April, generalized in October), raising totals in Barcelona to €10-15 in high-end accommodations. Balearics maintain ecotax of €1-6 by season/luxury, with 50% discount in low season and exemption after 9 nights. New regions like Basque Country and Valencia are introducing taxes; verify local regulations for exact calculation (per person/night x nights, excluding minors).

Billing and Host Obligations

• Include explicit breakdown on invoice: Accommodation + Tourist Tax + VAT (10% on overnight stay).
• Common exemptions: Minors (e.g., <16 years), stays >8-9 nights, work/medical reasons.
• Payment: Monthly/biweekly to municipality (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 at the accommodation. This rate may vary according to the accommodation category and season.

Percentage of room price

Generally, this percentage is relatively low, but it can accumulate significantly depending on the length of stay and accommodation cost.

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 according to the tourist’s age and accommodation category.

Seasonal tax

Higher rates may apply during peak season or special events.

When planning a trip, it’s important to know whether the chosen destination applies a tourist tax and how much the additional tax will be beyond your booking.

Specific details on tourist tax calculation are usually available on official tourism websites or online accommodation booking pages.

In 2026, Spanish tourist tax regulation has been updated with Decree Law 6/2025 of March 25, which empowers municipalities to significantly increase municipal surcharges on the existing regional tax. In cities like Barcelona, the municipal surcharge can reach up to €8 per person and night, raising the total tax to between €10 and €15 in high-end accommodations, making it one of Europe’s highest tourist taxes.

Starting April 1, 2025, Catalan municipalities can apply an additional surcharge of up to €4 per person and night, with implementation from October of the same year. New regions like the Basque Country and 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 account for these changes to ensure correct application and billing of the tourist tax, including VAT breakdown, maintaining transparency with travelers and avoiding potential penalties.

These are the cities in Spain where you must pay Tourist Tax

In Spain, the autonomous communities of Catalonia and the Balearic Islands apply the tourist tax. Other regions are exploring taxes: Valencia (proposed €1-3 from 2026), Basque Country (Bilbao pilot). Hosts: Integrate automatic calculation in platforms like Check-in Scan for compliance and clear invoices.

In Catalonia, the tax ranges from €0.45 to €3.50 per person per day, depending on accommodation category and location. For example, Barcelona’s tourist tax has a general regional rate plus a municipal surcharge depending on accommodation type and category.

Barcelona leads nationally with substantial increases, where municipal surcharges can raise the total to €15 per person per night depending on accommodation category. In the Balearics, rates have also risen, with the ecotax between €1 and €6 per person per night depending on season and accommodation features, higher in peak season and luxury properties.

In the Balearic Islands, known as the ecotax, it affects travelers and residents in various accommodation types and ranges from €1 to €4 per person per day.

The tourist tax is subject to Value Added Tax (VAT) and must be clearly and separately shown on invoices issued to guests. It has also become a tool used by administrations to manage tourism sustainability, address local population demands, and fund infrastructure and tourism-related improvement projects.

Which European cities apply Tourist Tax?

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

• Austria: Cities like Vienna and Salzburg charge an overnight accommodation tax that varies by province.
• Belgium: Brussels charges a tourist tax per room, varying by hotel size and category.
• Bulgaria: Applies a rate to overnight stays, up to a maximum of just €1.50.
• Croatia: Charges visitors 10 kunas (€1.33) per night during peak season.
• Czech Republic: Applies a fee only to those traveling to Prague. Under 18s are exempt and it’s 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: Some cities charge a “cultural tax” and “bed tax,” usually around 5% of your accommodation bill.
• Greece: Tourist tax is based on hotel star rating and number of rooms rented, starting from €4 per room.
• Hungary: Budapest charges visitors 4% of their room price.
• Iceland: Introducing a tourist tax to protect its “pristine nature,” costing €4-7 per night.
• Italy: Tourist tax varies by location. For example, Rome’s tourist tax ranges €3-10 depending on season, Venice’s tourist tax includes a variable rate + €5 entry typically €3-7 per night.
• Netherlands: Amsterdam raised to 12.5% + €3 fixed/night.
• Portugal: Has a €2 tourist tax applicable for the first seven nights in 13 Portuguese municipalities, including Faro, Lisbon, and Porto.
• Slovenia: Bases its tax on location and category, higher in large cities and tourist centers like Ljubljana and Bled, around €3 per night.
• Switzerland: Tax varies by location, but costs about €2.20 per person per night.

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

Tourist taxes outside Europe

Outside Europe, several countries incorporate tourist taxes:

• Morocco: Morocco’s tourist tax is charged in major tourist cities: Marrakech, Fez, Casablanca, and Rabat. Applied per overnight stay in hotels and riads. Amount ranges from €2 to €2.50 per person depending on hotel category.
• Thailand: Thailand has no city tourist tax, but charges an entry fee to the country for international tourists called Thailand Tourist Fee, around €8 per person.
• United States: No national tourist tax in the US, though almost all major cities maintain an overnight stay tax on hotels and resorts. Rates vary widely by city, regulated locally.
• Japan: Japan’s tourist tax is charged in major tourist cities: Tokyo, Kyoto, Osaka, Fukuoka, and Kanazawa. Applied per overnight stay in hotels and ryokans. Amount ranges from ¥100 to ¥15,000 per person depending on hotel category and city. Japan also has an exit tax known as the Sayonara Tax.

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/