Tourism tax: discussion document
This document has been prepared to support our national discussion on transient visitor (tourist) taxes in Scotland. Comments can be sent to tourismdiscussion@gov.scot.
Annex A: 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 in European Commission 2017 and Daley 2017 and is provided for illustrative purposes[44].
| Country / City |
Tax Base |
Tax Rate (approx) |
VAT Rate on Hotel Accommodation |
Notes |
|---|---|---|---|---|
| Austria |
Per person, per night in most cases |
€0.15 - €2.18 |
13% |
Varies by municipality. |
| Eg Vienna |
% of room rate |
3.2% |
13% |
Exemptions for minors, students at Vienna’s Universities of technical schools; and stays for more than 3 months |
| Belgium |
Typically per person, per night |
€0.53 – c. €7.50 |
6% |
Varies by city. |
| Eg Brussels Tourism Tax |
Per room per night Proportionate to number of rooms available and by category of hotel as classified by Local Tourism Commission |
€2.15 - €8.75 |
6% |
Exemptions for those receiving housing assistance. |
| Bulgaria |
Per person per night, based on grade and location of accommodation |
BGN 0.20-BGN 3 €0.10 - €1.53 |
9% |
Varies by municipality. |
| Croatia |
Per person, per night, based on grade/ category of accommodation |
€0.27 - €0.94 |
13% |
Varies by municipality; revenues are retained by local tourist boards to fund their activities; seasonal variations; exemptions for under 12s and 50% discount for 12-18 year olds. |
| Czech Republic |
Per person, per night |
Up to €1 |
15% |
Varies by location. |
| France |
Per person, per night |
€0.22 - €4.40 including the additional 10% departmental council tax |
10% |
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. |
| Eg Paris Occupancy Tax |
Per person per night based on star rating |
€0.22 - €4.40 |
10% |
Includes 10% departmental 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. |
| Germany |
Either per person, per night or based on the room rate |
€0.25 - €5.00 or 5% of the room rate |
7% |
Varies by city. In some cities VAT is applied on top of this rate. In some spa towns this allows access to certain facilities (spas, attractions, transportation). |
| Eg Berlin City Tax |
% of room rate |
5% of room rate |
7% |
Limited to 21 successive days. Business travellers are exempt. |
| Eg 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 - €4 |
7% |
Business travellers are exempt. Revenue to be invested in tourist, cultural and sporting projects. |
| Hungary |
Per person, per night |
4% of room rate up to max €1.51 per person, per night |
18% |
Varies by city. |
| Italy |
Per person per night |
Up to €7.00 |
10% |
Varies by city. |
| Eg Rome City Tax |
Per person, per night up to a max of 10 nights, based on star rating |
€2 - €7 |
10% |
Exemptions for hostels, residents of Rome, children under 11, anyone accompanying someone for health reasons, police and armed forces, one coach driver, one tourist guide for every group of 23 members. |
| Eg 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 |
€1 - €5 |
10% |
Reductions for young people aged 10-16; seasonal reductions; reductions for certain locations eg on mainland or Venice Lido. Exemptions for 5 star hotels. |
| Lithuania |
Per room, per night |
€0.30- 0.60 |
9% |
Varies by city. |
| Eg Palanga |
Per room, per night |
9% |
Hypothecated to fund improvements of city’s infrastructure and marketing of tourism. |
|
| Malta |
Per person, per night |
€0.50, capped at €5 |
7% |
No regional variations. Proceeds used for maintenance of touristic zones. |
| Netherlands |
Per person, per night for most (or % of room rate in some cases), based on grade and type of accommodation |
€0.55 - €5.75 or up to 6% of room rate |
6% |
Varies by municipality. |
| Eg Amsterdam City Tax |
% of room rate |
5% of room rate |
6% |
Payable by non-residents of Amsterdam. |
| Poland |
Per person, per night |
PLN1.6 – PLN 2.4 (€0.37 - €0.55) |
8% |
Varies by city. |
| Portugal |
Per person, per night |
€1.00 capped at €7.00 |
6% |
Varies by municipality. |
| Eg Lisbon Municipal Tourist Tax |
Per person, per night |
€1.00 up to a max of 7 nights |
6% |
Exemptions for children under 13 and those whose trip is for medical reasons plus one extra night (and that of an accompanying party). |
| Romania |
Room rate |
1% |
9% |
Varies by municipality. Under 18s exempt. |
| Slovakia |
Per person, per night |
€0.50 - €1.65 |
20% (full rate VAT) |
Varies by municipality. |
| Slovenia |
Per person, per night, by grade and location of accommodation |
€0.60 - €1.65 |
10% |
Varies by city. |
| Spain |
Per person, per night |
€0.45 - €2.25 |
10% |
Varies by city and/or region. Up to a max of 7 nights. |
| Eg Barcelona/ Catalonia Tourism Tax |
Per person per night for a max of 7 nights based on category of accommodation |
€0.65 - €2.25 |
10% |
Exemptions for children under 16. |
Contact
Email: Kevin Brady
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