Tourist taxes and visitor levies: what you pay, where

Last checked 28 September 2026

A tourist tax (or visitor levy) is a small charge on a night's stay, or on a visit, that a city, region or country adds to pay for the costs visitors bring: cleaning, transport, heritage, housing pressure. You usually pay it to your hotel or holiday let, on top of the room price, and it goes to the council or government.

There's no single rule. Some places charge a flat amount per person per night (Paris, Rome, Barcelona), some a percentage of the room price (Edinburgh, Amsterdam), some per room, and a few charge day visitors (Venice) or every visitor on arrival (Bali). Most cap the number of nights and let young children off. This site lists each one plainly, with the official source and the date we last checked it.

Work out the tax on your trip

Tourist taxes by place

Every place we cover, with how it's charged. Click a heading to sort; each place's page has the full rates, exemptions, a worked example and the sources.

How it's charged
Edinburgh Scotland 5% of the room price before VAT, on the first 5 nights of each booking In force 28 September 2026
Glasgow Scotland 5% of the room price before VAT, every night, from 25 January 2027 Starts 25 January 2027 28 September 2026
Aberdeen Scotland 7% of the room price before VAT, from 1 April 2027 Starts 1 April 2027 28 September 2026
Stirling Scotland 3% of the room price before VAT, first 7 nights, from 14 June 2027 Starts 14 June 2027 28 September 2026
West Dunbartonshire (Loch Lomond) Scotland 5% of the room price before VAT, from 1 July 2027 (Balloch, Dumbarton, Clydebank) Starts 1 July 2027 28 September 2026
Cardiff Wales £1.30 per person per night (75p in hostels and tents), from 1 April 2027 Starts 1 April 2027 28 September 2026
Manchester England £1 plus VAT per room per night at larger city-centre hotels, since April 2023 In force 28 September 2026
Liverpool England £2 per room per night at larger hotels, since 1 June 2025 In force 28 September 2026
Barcelona Spain €6 to €12 per person per night since 1 April 2026, first 7 nights; under-17s free In force 28 September 2026
Catalonia (outside Barcelona) Spain €0.80 to €4.50 per person per night, first 7 nights; rising April 2027; under-17s free In force 28 September 2026
Mallorca, Ibiza and Menorca Spain (Balearic Islands) €1 to €4 per person per night in summer, 75% less in winter, half from night 9; under-16s free In force 28 September 2026
Venice Italy €1 to €5 per person per night, first 5 nights; day trippers paid €5 or €10 on 60 days in 2026 In force 28 September 2026
Rome Italy €3 to €10 per person per night by hotel stars, first 10 nights; under-10s free In force 28 September 2026
Florence Italy €3.50 to €8 per person per night by hotel stars, first 7 nights; under-12s free In force 28 September 2026
Milan Italy €3 to €12 per person per night since 1 April 2026; under-18s free In force 28 September 2026
Greece Greece €0.50 to €15 per room per night by star rating and season In force 28 September 2026
Lisbon Portugal €4 per person per night, first 7 nights; under-13s free In force 28 September 2026
Porto Portugal €3 per person per night since December 2024; 12 and under free In force 28 September 2026
Amsterdam Netherlands 12.5% of the room price before VAT; €15 a day for cruise passengers In force 28 September 2026
Paris France €0.65 to €15.93 per person per night by star rating; under-18s free In force 28 September 2026
Berlin Germany 7.5% of the net room price, business trips included, since January 2025 In force 28 September 2026
Vienna Austria 5% of the room price before VAT and breakfast since 1 July 2026; 8% from July 2027 In force 28 September 2026
Iceland Iceland ISK 800 per room per night (400 on campsites); ISK 1,600 a day for cruise passengers In force 28 September 2026
Norway Norway 3% of the room price before VAT, in towns that opt in, from 2027 at the earliest Proposed 28 September 2026
Kyoto Japan ¥200 to ¥10,000 per person per night, by the room price per person In force 28 September 2026
Tokyo Japan ¥100 or ¥200 per person per night on rooms from ¥10,000 per person; 3% from April 2027 In force 28 September 2026
Japan departure tax Japan ¥3,000 per person each time you leave Japan, since 1 July 2026 In force 28 September 2026
Bali Indonesia IDR 150,000 per foreign visitor per entry, paid online or at the airport In force 28 September 2026
Bhutan Bhutan US$100 per person per night until 31 August 2027; children 6 to 12 half price In force 28 September 2026
New York City United States 14.75% of the room rate plus $3.50 per room per night on rooms from $40 In force 28 September 2026
Hawaii United States 11% state tax plus 3% county tax on the room rate (14%), plus general excise tax In force 28 September 2026
New Zealand New Zealand NZ$100 per person, paid with the NZeTA or visa, since 1 October 2024 In force 28 September 2026
Galápagos Islands Ecuador US$200 per foreign adult per visit, US$100 for children under 12 In force 28 September 2026

By region: UK visitor levies · Europe · rest of the world.

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