Transient visitor levy: consultation

Views sought on the principles of a local discretionary transient visitor levy or tourist tax.

Annex B: Occupancy Taxes in Selected EU Member States

The table below summarises the occupancy tax rates across EU member states with examples of some city taxes within member states.  The table is based on information provided by the European Tourism Association (ETOA) in 2019[35]. All information provided is intended for illustrative purposes[36].

Country / City

Tax Base

Tax Rate (approx)

VAT Rate on Hotel Accommodation



Per person, per night in most cases; % of room rate.

€0.15 - €3.80


Varies by province.

Exemptions vary by province and age of child. e.g. Salzburg: under 15s, business visitors to events; Tyrol: under 15s, under 18s staying in youth hostels.

Austria, e.g. Vienna

% of room rate 

(excluding 10% VAT, breakfast, 11% flat deduction)



Exemptions for minors, students at Vienna’s Universities of technical schools; and stays for more than 3 months.

Youth hostels.


Typically per person, per night

€0.53 – c. €4.24


Varies by city.

Exemptions vary: e.g. Antwerp: Children under 12; Ghent: Children under 18 and Youth Hostels.

Belgium, e.g. Brussels
Tourism Tax 

Per unit/room per night

€3.00 - €4.24



Per person per night, based on star rating and location of accommodation.

€0.10 - €1.53



Varies by municipality.

Rate set locally within a band set by the national Government. If accommodation is in a tourist resort, tax only applied to the first night.

Money raised is used for tourism investment.


Per person, per night, based on grade/category of accommodation, and season.

€0.27 - €1.35



Varies by municipality; seasonal variations. Revenues are retained by local tourist boards to fund their activities. 

50% discount for 12-18 year olds, youth hostels for adults up to 29 years of age, or members of international youth organisations.

Exemptions for under 12s, school trips, disabled persons & carer.


Per person, per night

Up to €1


Varies by location.

Czechia, e.g. Prague

Per person, per day (excluding day of arrival)




Exemptions: Under 18s, over 70s, business travellers, disabled persons, youth hostels.


Per person, per night, based on hotel star rating

€0.20 - €4.00
excluding the additional 10% departmental council tax (and in Paris the 15% Regional Tax).


Varies by municipality which may decide to apply the tax on the basis of actual visitor nights or to apply a flat rate due by the accommodation providers on the basis of capacity. 

Revenues are hypothecated to be used for expenses related to tourism.

France, e.g. Paris
Occupancy Tax

Per person per night based on hotel star rating

€1 (1 star)

€1.13 (2 star)

€1.88 (3 star)

€2.88 (4 star)

€3.75 (5 star)

(“Palace” 5-star hotels rate is €5 per night.)


Includes 10% departmental tax, and 15% Paris Regional tax.

Exemptions for under 18s, those in emergency or temporary accommodation, seasonal workers, those in premises with rent below a rate determined by the municipality.


Either per person, per night; or based on the room rate.

€0.25 - €5.00 or
5 - 7.5% of the room rate


Varies by city. Baden Baden varies within city zones. In some cities VAT is applied on top of this rate.  In some spa towns this allows access to certain facilities (spas, attractions, transportation).

Munich does not charge a tourist tax.

Germany, e.g. Berlin
City Tax

% of room rate (net cost excluding 7% VAT and breakfast); max 21 nights.

5% of room rate 


Exemptions: Business travellers.

Germany, e.g. Hamburg
Culture and Tourism Tax

Per person per night based on net payment for the stay in €bands. 

For every additional €50 the rate increases by one Euro each time.

€0 (up to €10)

€0.5 (€10.01 - €25) 

€1 (€25.01 - €50)

€2 (€50.01 - €100)

€3 (€100.01 - €150)

€4 (€150.01 - €200)


Business travellers are exempt.

Revenue to be invested in tourist, cultural and sporting projects.


Per room, per night. Varies by hotel star rating.

€0.50 (1 star)

€0.50 (2 stars)

€1.50 (3 stars)

€3.00 (4 stars)

€4.00 (5 stars)

Nationwide tax.

Exemptions: youth hostels.


Per person, per night; % of stay (net); % of stay (gross)

Up to max €1.57 per person, per night; or up to 4% of room rate.



Varies by city.

Can vary by district within cities.

Hungary, e.g. Budapest

Per person, per night; % of stay (net); % of stay (gross)

4% of room rate (net),

4% or room rate (gross), or

Per person €0.88 - €1.41


Exemptions: under 18s; and in some districts over 70s.


Per person, per night; cost of stay per person, per night.

Maximum of €5, except Venice and Rome which are allowed to charge up to €10.

Current max charged €7 (Rome).

‘Cost of stay’ charges fall into 3 price bands.


Varies by city.

Varies by hotel star rating.

Varies by maximum number of consecutive nights (e.g. Matera 2 nights; Milan 14 nights).

Varies by season.

Italy, e.g. Rome
City Tax

Per person, per night up to a max of 10 nights, based on star rating; max 5 nights at camping grounds.

€3 - €7


Exemptions for hostels, residents of Rome, children under 10, anyone accompanying someone for health reasons, police and armed forces, 1 coach driver & 1 tour leader for groups of 23 members.

Italy, e.g. Venice
City Tax

Per person, per night up to a max of 5 consecutive nights, based on accommodation type, star rating and area of city.

€0.70 - €5


Reductions for January, young people aged 10-16 (50%); islands (20%, or 10% if 5-star), mainland (30%). Exemptions for under 10s, disabled persons, 1 coach driver & 1 tour leader for groups of 25 members.

Italy, e.g. Bologna

Per person, per night; including breakfast, net of 10% VAT

€3 (total €1-€70.99)

€4 (total €71-€120.99)

€5 (total €121+)



Per person, per night

€0.30- €1.00


Varies by city.  

Lithuania, e.g. Palanga

Per person, per night



Hypothecated to fund improvements of city’s infrastructure and marketing of tourism.

Lithuania, e.g. Vilnius

Per person, per night



Exemptions: Under 18s, students, disabled persons.


Per person, per night, for a max of 10 nights.



No regional variations.

Proceeds used for maintenance of touristic zones.


Per person, per night; % of room rate. Based on grade and type of accommodation.

€0.55 - €5.75 or up to 7% of room rate.


Varies by municipality.

Netherlands, e.g. Amsterdam
City Tax

% of room rate

7% of room rate (excluding breakfast)


Payable by non-residents of Amsterdam. Also charges €8 per day, per person for sea and river cruise passengers; and an Entertainment Tax of €0.66 per passenger on canal boat or sightseeing tour.

Exemptions: carers.


Per person, per each day started (if stay over 24 hours); charged as either a local fee or spa fee.

Up to €0.52 (Local fee)

Up to €1.03 (Spa fee)



Varies by city.

Some exemptions include school trips, blind people and their guides.

No local fee charged if visitor pays the municipalities spa fee.

Municipalities decide the local rate but rates are capped at a national level.


Per person, per night; max nights vary, e.g. Porto and Lisbon 7 nights, Sintra 3 nights.

€1 - €2


Varies by municipality.

Reductions: e.g. in Cascais the visitor receives museum entrance or transportation free in return.

Portugal, e.g. Lisbon 
Municipal Tourist Tax

Per person, per night, up to a max 7 nights.



Exemptions for children under 13 and those whose trip is for medical reasons plus one extra night (and that of an accompanying party).


% of room rate (including breakfast but excluding 5% VAT)



Varies by municipality.

Money raised is used for tourism promotion.

If accommodation is in a tourist resort, the tax is only charged for the first night.

Exemptions: under 18s disabled persons, students, pensioners.


Per person, per night

€0.50 - €1.70


Varies by municipality.

Slovakia, e.g. Bratislava

Per person, per night.



Exemptions: Under 18s, over 70s, F/T student under 26, disabled person & carer.


Per room, per night.

Up to €2.50, plus additional mandatory promotional tax of 25%.


Varies by municipalities.

43 municipalities have decided not to charge a tourist tax.

Slovenia, e.g. Bled

Per person, per night



Reductions of 50 % for children aged 7-18, youth hostels, campsites.

Exemptions for children under 7.

Spain (Catalonia)
NB: A tourism tax in Spain only applies in Catalonia and the Balearic Islands

Per person, per night for a max of 7 nights. Based on category of accommodation.

€0.45 - €2.25


Varies between Barcelona and ‘rest of Catalonia’.

Money invested on tourism infrastructure and promotion.

Exemptions for children under 17, IMSERSO holidays, Force Majeure.

Spain (Balearic Islands)

Per person, per night, 50% reduction after 8 nights.

Based on category of accommodation, and High-Low season.

€0.50 - €4.00


Exemptions for children under 16.

Known as the ITS (Ecotax), money raised is spent on sustainable tourism projects.



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