Last updated 18 September 2020 | Spain page updated (access only for members)
Below members can find the city and local tax rates for over 160 selected destinations. For more information about ETOA’s work on tourist taxes and if you are not a member and would like access to this information, please contact Simon Smith.
City and local taxes are generally levied on overnight or day visitors and can vary by season and location within a destination. Main variants are:
- Flat rate per person, per night
- Flat rate per person, per night based by accommodation type and star rating
- Percentage of the room rate
- Flat rate per person, per day if not staying overnight. To date of the destinations listed, day taxes apply in Amsterdam, Barcelona and Sarajevo.
While best efforts have been made to verify the accuracy of the information on revision dates stated, the information displayed should be used as guidance only. Where possible we provide links to official sources to help members contact the local government for further information on paying the tax and on reductions and exemptions.
Our lobbying position is:
- Tax is inflationary and affects competitiveness. Note should be taken of cumulative effect of local taxes on competitiveness in any given country.
- There should be reciprocity; while not all revenue might be allocated to services and infrastructure that visitors may use, most should. Related transparency and monitoring is good practice. For example, the Balearic Islands have published a website which details the projects funded by their tourism tax.
- There should be sufficient notice of any change (especially if above inflation), preferably 18-24 months, given industry’s product budget cycle. Anything under 12 months is certain to give rise to costs that industry cannot pass on. Thus, in effect it is the tour operator’s margin that is taxed.
- Consultation should be sufficiently wide and carried out with real intent to find a solution that addresses the stated problem. (The Scottish Government are currently reviewing whether local governments should be given the authority to implement a transient visitor levy, a form of tourist tax, and we welcome their thorough review and expected public consultation in 2019).
- Any such tax should be easy to pay, collect and remit by visitors and commercial accommodation providers.
For further comment from ETOA, please see Tax and tourism: a destination management problem? and our September 2019 press release highlighting some examples of good practice by destinations.
European countries which do not levy a tourist tax include:
Andorra, Cyprus, Denmark, Estonia, Finland, Georgia, Iceland, Ireland, Latvia, Liechtenstein, Luxembourg, Moldova, Monaco, Norway*, Sweden, United Kingdom** (9 of 28 EU member states)
* Norway – The National Government (Storting) decided against a national tourism tax in 2017 but has allowed local governments (municipalities) to introduce local schemes should they wish. Consequently, some municipalities are considering such as Bergen, Lofoten, Nordkapp, Stranda and Stryn, but there is no further news at time of writing (May 2019).
** United Kingdom – Information on proposals being considered can be seen below (access for members only).