Tourist taxes are required in dozens of countries around the world, with the densest coverage across Europe and a growing list of Asian, Oceanian, and North American destinations charging visitors either a per-night lodging fee, a one-time entry levy, or a departure charge bundled into transportation tickets. Rates run from under a euro per night in off-season Mediterranean stays to $100 per night in Bhutan. Knowing where the fees apply, and how they’re collected, keeps them from landing as surprises on your hotel bill or holding you up at the border.
Europe
Most European capitals and resort regions charge a per-person, per-night tourist tax that varies with accommodation category and, in some places, the season.
France
French municipalities collect the Taxe de Séjour under the national Code of Territorial Collectivities.1Légifrance. Code général des collectivités territoriales – Taxe de séjour et taxe de séjour forfaitaire In Paris, rates run from €0.65 per night at a basic campsite up to €15.60 at a palace-category hotel, with a five-star property at €11.38 and a two-star at €3.25.2Office de Tourisme de Paris. Tourist Tax – Accommodation Unclassified accommodation is taxed at 5% of the nightly price, capped at €15.60. Children under 18 are exempt.
Italy
Italian cities set their own rates. In Rome, a five-star hotel carries a €10-per-person, per-night tax; a three-star is €4, and a campsite is €2. Many Italian cities cap the tax at around ten nights.
Venice adds a day-tripper access fee of €5 per person on designated high-traffic dates, mostly weekends and holidays from April through July.3Comune di Venezia. Pay the Venice Access Fee – Contributo di Accesso a Venezia Overnight guests don’t pay the access fee, though the regular hotel tourist tax still applies. Day visitors must book online in advance and show a QR code to inspectors. Fines can reach €300. Children under 14 and Venice residents are exempt.
Spain
The Balearic Islands (Mallorca, Menorca, Ibiza) charge by season and hotel category. High-season rates (May through October) run €2 to €4 per night; low-season drops to €0.50–€1. Children under 16 stay free, and the fee drops by 50% after the ninth night.
Catalonia runs a separate system. In Barcelona, the combined regional rate plus a €5 city surcharge can push the total to €12 per person per night at a luxury hotel.4Agència Tributària de Catalunya. Tax on Stays in Tourism Establishments in Catalonia
Germany and the Netherlands
Berlin’s City Tax is 7.5% of the net room price per night on both private and business stays, collected by hotels on your invoice.5visitBerlin. City Tax in Berlin Amsterdam charges 12.5% of the overnight price excluding VAT, among the steepest percentage-based tourist taxes in Europe.6City of Amsterdam. Tourist Tax (toeristenbelasting) Other German cities that levy the tax typically sit in the 5–7% range.
ETIAS Entry Authorization from Late 2026
Starting in the last quarter of 2026, non-EU citizens who don’t need a visa to enter Europe will apply for ETIAS travel authorization and pay a €20 fee before departure.7European Union. What is ETIAS It isn’t technically a tourist tax, but travelers pay it the same way: a mandatory online charge before the trip. It will apply to visitors from the United States, United Kingdom, Canada, Australia, Japan, and roughly 60 other visa-exempt countries.
Asia and Oceania
Japan
Japan charges an International Tourist Tax of 1,000 yen (about $7) on everyone departing by air or sea, bundled into the airline or ferry ticket.8Japan National Tourism Organization. International Tourist Tax The rate is set to triple to 3,000 yen (about $20) from July 2026.9National Tax Agency. Q&A about the International Tourist Tax
Indonesia (Bali)
Foreign tourists entering Bali pay a one-time levy of 150,000 Indonesian rupiah (about $9) toward environmental and cultural preservation.10Love Bali. Love Bali Payment goes through the official Love Bali app or website before or upon arrival. It’s separate from Indonesia’s national visa fees.
New Zealand
Most international visitors pay a NZD $100 International Visitor Conservation and Tourism Levy when they request their NZeTA electronic travel authority or apply for a visa.11Immigration New Zealand. Paying the International Visitor Levy Funds go toward conservation and tourism infrastructure.12New Zealand Government. How to Pay the International Visitor Levy Because payment happens during the visa or NZeTA application, there’s no airport transaction.
Bhutan
Bhutan charges a Sustainable Development Fee of $100 per adult per night, with children aged 6–12 paying $50. The rate is described as a time-limited incentive valid through August 31, 2027, after which the government has signaled it could return to the previous $200 level.13VisitBhutan.com. Sustainable Development Fee Indian, Bangladeshi, and Maldivian nationals pay a reduced rate. The fee is built into the trip booking.
Thailand (Pending)
Thailand has approved a 300-baht (about $8–9) entry fee for foreign air arrivals, but rollout has been repeatedly delayed. As of early 2026 the fee has not yet taken effect, with implementation expected sometime in mid-2026. Land and sea entry fees remain on hold. Check the latest status before your trip.
North America
Mexico (Quintana Roo)
International visitors to the state of Quintana Roo, which includes Cancún, Playa del Carmen, and Tulum, pay a Visitax fee of 285 Mexican pesos (about $14).14Visitax. Visitax Payment runs through the official Visitax portal before you leave the state. Mexican nationals are exempt.
United States
The U.S. has no national tourist tax, but states and cities layer their own lodging taxes. Hawaii’s Transient Accommodations Tax rises to 11% on short-term rental proceeds as of January 1, 2026, up from 10.25%, stacked on top of the state’s general excise tax; the combined tax burden on a hotel room can exceed 17%. New York City applies a hotel room occupancy tax of $2 per room plus 5.875% of the room charge, along with state and city sales taxes and a $1.50-per-night state hotel unit fee.15NYC Department of Finance. Hotel Room Occupancy Tax
Visa-waiver travelers entering the U.S. pay $40.27 for ESTA travel authorization online before departure.16U.S. Customs and Border Protection. Electronic System for Travel Authorization
How You Pay
Where you actually settle the fee depends on how the destination collects it. Three patterns cover almost every case.
At Your Accommodation
The most common setup. Hotels, hostels, and vacation rentals add per-night tourist taxes to your bill, usually as a separate line item at checkout in European cities. The property is legally responsible for collecting and remitting the tax to the local authority. Booking platforms like Airbnb and Booking.com increasingly collect it during the online reservation, so the charge may appear in the price breakdown before you arrive.
Through an Online Portal Before You Travel
A growing number of destinations require payment through an official website or app well before you reach the border. New Zealand’s IVL is collected during the visa or NZeTA application.11Immigration New Zealand. Paying the International Visitor Levy Bali’s levy runs through the Love Bali portal.10Love Bali. Love Bali Venice’s day-tripper fee must be booked online in advance.3Comune di Venezia. Pay the Venice Access Fee – Contributo di Accesso a Venezia The U.S. ESTA and the EU’s upcoming ETIAS work the same way.7European Union. What is ETIAS
These pre-arrival payments are easy to overlook. Missing one can mean delays at the border or denial of boarding, so treat them like a visa requirement.
Bundled Into Transportation Tickets
Departure taxes are often folded into the airline ticket, so you pay them without a separate transaction. Japan’s International Tourist Tax works this way, as do departure charges in many other countries. You’ll see them in the tax breakdown on the ticket rather than at an airport counter.
Common Exemptions
Most tourist tax systems carve out exemptions. Over a multi-night stay, they add up.
- Children. Age thresholds vary. Paris exempts anyone under 18; Rome’s cutoff is under 10; the Balearic Islands exempt children under 16; Croatia exempts under-12s and gives a 50% discount for ages 12–18.
- Long stays. Rome caps the tax at 10 nights. The Balearic Islands cut the fee by 50% after the ninth night. In the U.S., most states with lodging taxes exempt stays of 30 consecutive days or longer.
- Residents, workers, and students. Almost universally exempt. Venice’s day-tripper fee, for instance, doesn’t apply to residents, commuters, or students at local institutions.
- Travelers with disabilities. Some destinations exempt travelers with documented severe disabilities and one accompanying caregiver.
Exemptions aren’t always applied automatically. You may need to show documentation at check-in or self-certify online. Carrying proof of age for children and any applicable disability documentation saves time.
Resort Fees Are Not Tourist Taxes
One common source of confusion. The “resort fee” or “destination fee” that appears at many hotels, especially in Las Vegas, Hawaii, and Florida resort areas, is not a government tax. It’s a charge the hotel sets for amenities like pool access, Wi-Fi, or gym use, and the hotel keeps the money. A government-mandated tourist tax is collected by the property on behalf of the local authority and can only be spent on purposes defined by law, typically tourism promotion, infrastructure, or conservation. Both appear on your bill, but only the tax is regulated by statute.