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.
Recent changes
- Cardiff levy now applies to new bookings Bookings made from today for Cardiff stays from 1 April 2027 carry the £1.30 per person per night levy. Source: Welsh Government
- Venice mayor floats a €30 day-tripper fee Venice's mayor suggested charging day visitors up to about €30 on peak days in future; Italian law caps the fee at €10, so it would need a change in the law. Source: ANSA
- Conwy defers and Gwynedd delays their levy decisions Conwy councillors voted 29 to 9 to defer a visitor levy; Gwynedd delayed its decision after 6,856 consultation responses. Anglesey has decided against. Source: Nation.Cymru
- England's mayors to get visitor levy powers The government confirmed an overnight visitor levy for England: a percentage of the room price, set by mayors and strategic authorities, with no national cap. A Bill is still needed. Source: GOV.UK
- Five Norwegian towns apply for a tourist tax Tromsø, Vågan, Lyngen, Karlsøy and Stranda have applied to charge 3% on overnight stays from 2027. None is approved yet. Source: NRK
- Highland consults on a flat £5 levy Highland Council opened a 12-week consultation on £5 per room per night (£2 in hostels and campsites), nine months a year. Mid-2028 at the earliest. Source: Highland Council
Guides
UK visitor levies
Scotland and Wales can now charge; England's mayors are next. What's decided where.
For hosts
Registering, collecting and filing returns in Edinburgh and Wales.
Where the money goes
What councils and governments say they spend the levies on.
Questions
Do children pay? Is it in my booking price? Can I refuse?