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A tourist tax is any revenue-generating measure targeted at tourists. It is a means of combating overtourism [1] and a form of tax exporting (partial shifting of tax burden to non-citizens or non-residents). The tourist industry typically campaigns against the taxes. [2] It is separate from value-added tax and other taxes that tourists may pay, but are also paid by residents. [1]
As of 2019, Bhutan charges $200 to $250 per visitor per day, [1] [3] considered one of the highest tourist taxes at the time. [1] Originally people from India, Bangladesh, and the Maldives were exempt from part of the fee, but the country plans to increase fees for these visitors beginning in 2020. [4] [5]
Many countries in Europe charge a per-day tax on rooms in hotels and other temporary accommodation. In Germany, the tax is levied by cities in addition to VAT and is called Kulturförderabgabe (lit. 'culture promotion tax') or "Bettensteuer" (bed tax). In many municipalities business travelers are exempt from paying it. [6] [1] Spanish municipalities also charge local hotel tax of a few euros flat fee. In Greece the hotel tax, charged from 2018, ranges from 0.50 euros to 4 euros. Romania, in addition to other tourist taxes, charges 1% of the price of the accommodation nationally. [1] Many US states and municipalities charge hotel tax. The highest rate is Houston at 17% of the cost of lodging daily. [1] [7]
In the Netherlands, cruising tax is also charged for people staying in cruise ships docked in the city, while separate taxes target people staying in hotels. [1]
Taxes on restaurants can also be considered a form of tourist tax. [2]
In 2019, New Zealand was planning to institute a $35 arrival tax for visitors from countries beyond the Pacific region. It was estimated to raise NZ$80 million annually and reduce the number of visitors by 20,000 annually. [1] [8] Venice planned a 10-euro entrance fee in 2018 which was delayed during the COVID pandemic, [9] and Civita di Bagnoregio charges a 5-euro entry fee as of 2019. [1]
Most Caribbean countries charge a departure tax (in 2019, it was $51 in Antigua and Barbuda, and $15 in Bahamas) which is automatically added to airline fares. As of 2019, Japan charged a 1,000-yen "sayonara tax" to visitors leaving the country. Proceeds were used to fund the 2020 Summer Olympics, which were scheduled to be held in Tokyo. Indonesia charges a departure tax, but it differs depending on the airport. [1]
Tourist taxes are increasingly being employed by destinations seeking to manage the overtourism crisis. [10]
Venice – one of the most overtouristed cities in Europe - has announced that in 2024 it will be implementing a $5 entry fee from 8:30am to 4pm during peak weekends and other weekdays between April and mid-July.
The aim is to try to reduce crowds and to improve quality of life for the people living in Venice. The city says proceeds from the tax will go towards maintaining essential services for residents. [11]
Other destinations introducing a tourism tax in 2024 to manage visitor numbers and support local infrastructure include:
In March 2023, in response to concerns over National Park funding cuts in the UK, [16] [17] ethical travel company Responsible Travel conducted a survey of 670 UK travellers to see if they would be willing to pay a levy to support nature conservation when visiting a National Park or Area of Outstanding Natural Beauty. Ninety percent of respondents confirmed they would be happy to pay between £2 and £10 per night if proceeds were ringfenced to support local conservation projects. [18]
Tourism is travel for pleasure, and the commercial activity of providing and supporting such travel. UN Tourism defines tourism more generally, in terms which go "beyond the common perception of tourism as being limited to holiday activity only", as people "travelling to and staying in places outside their usual environment for not more than one consecutive year for leisure and not less than 24 hours, business and other purposes". Tourism can be domestic or international, and international tourism has both incoming and outgoing implications on a country's balance of payments.
A tourist attraction is a place of interest that tourists visit, typically for its inherent or an exhibited natural or cultural value, historical significance, natural or built beauty, offering leisure and amusement.
Tourism in India is 4.6% of the country's gross domestic product (GDP). Unlike other sectors, tourism is not a priority sector for the Government of India. Forbes magazine ranked India as the 7th most beautiful country in 'The 50 Most Beautiful Countries In The World' rankings. The World Travel and Tourism Council calculated that tourism generated ₹13.2 lakh crore (US$170 billion) or 5.8% of India's GDP and supported 32.1 million jobs in 2021. Even though, these numbers were lower than the pre-pandemic figures; the country's economy witnessed a significant growth in 2021 after the massive downturn during 2020. The sector is predicted to grow at an annual rate of 7.8% to ₹33.8 lakh crore (US$420 billion) by 2031. India has established itself as the 5th largest global travel healthcare destination with an estimated market size of around $9 billion in 2019, out of the total global travel healthcare industry of $44.8 billion(2019). In 2014, 184,298 foreign patients travelled to India to seek medical treatment.
United States passports are passports issued to citizens and nationals of the United States of America. They are issued exclusively by the U.S. Department of State. Besides passports, limited-use passport cards are issued subject to the same requirements. It is unlawful for US citizens and nationals to enter or exit the country without a valid US passport or passport-replacement document compliant with the Western Hemisphere Travel Initiative, though there are many exceptions; waivers are generally granted for U.S. citizens returning without a passport, and the exit requirement is not enforced. As of December 2023, a United States passport allows visa-free travel to 186 countries and territories, being ranked as the seventh most powerful in the world in terms of travel freedom.
An Australian passport is a travel document issued by the Commonwealth of Australia to individuals holding any form of Australian nationality. It grants the bearer international passage in accordance with visa requirements and serves as both a form of identification and proof of Australian citizenship. It also facilitates access to consular assistance from Australian embassies around the world. Passports are issued in accordance with the Australian Passports Act 2005 by the Australian Passport Office, an agency of the Department of Foreign Affairs and Trade (DFAT). As of July 2023, Australian citizens had visa-free or visa on arrival access to 186 countries and territories, ranking the passport sixth in the world for travel freedom according to the Henley Passport Index.
A hotel tax or lodging tax is charged in most of the United States, to travelers when they rent accommodations in a hotel, inn, tourist home or house, motel, or other lodging, generally unless the stay is for a period of 30 days or more. In addition to sales tax, it is collected when payment is made for the accommodation, and it is then remitted by the lodging operator to the city or county. It can also be called hotel occupancy tax in places like New York City and Texas. Despite its name, it generally applies to the same range of accommodations.
Tourism in Iceland has grown considerably in economic significance in the past 15 years. As of 2016, the tourism industry is estimated to contribute about 10 percent to the Icelandic GDP; the number of foreign visitors exceeded 2,000,000 for the first time in 2017; tourism is responsible for a share of nearly 30 percent of the country's export revenue.
Tourism in Iran provides a range of activities from hiking and skiing in the Alborz and Zagros mountains, to beach holidays by the Persian Gulf and the Caspian Sea. The Iranian government has made efforts to attract tourists to various destinations in the country.
Tourism in Bhutan began in 1974, when the Government of Bhutan, in an effort to raise revenue and to promote Bhutanese unique culture and traditions to the outside world, opened its isolated country to foreigners. In 1974 a total of 287 tourists visited the Kingdom of Bhutan. The number of tourists visiting Bhutan increased to 2,850 in 1992, and rose dramatically to 7,158 in 1999. By the late 1980s tourism contributed over US$2 million in annual revenue.
Visa requirements for Canadian citizens are administrative entry restrictions by the authorities of other states placed on citizens of Canada.
Visa requirements for Russian citizens are administrative entry restrictions by the authorities of other states placed on citizens of Russia.
Visa requirements for Australian passport holders are administrative entry restrictions by the authorities of other states placed on citizens of Australia entering with an Australian passport.
The visa policy of the Kingdom of Bhutan is strictly regulated under the policy of "High Value, Low Volume" tourism, in order to minimize the effect on the country's unique society and environment. Bhutanese policy ensures that only an acceptable number of tourists enter the country at a time, preventing the country from being overwhelmed by mass tourism and consequently changing its character, and that tourists who do arrive get the best experience and value from their visit.
A departure tax is a fee charged by a country when a person is leaving the country.
A resort fee, also called a facility fee, a destination fee, an amenity fee, an urban fee, or a resort charge, or a hidden hotel booking fee is an additional fee that a guest is charged by an accommodation provider, usually calculated on a per day basis, in addition to a base room rate.
Visitors to Saudi Arabia must obtain a visa, unless they come from one of the visa exempt countries.
Any foreign national who wishes to enter Myanmar must obtain a visa unless they are a citizen of one of the designated visa-exempt countries.
The Maldives Inland Revenue Authority (MIRA) is a fully autonomous body responsible for tax administration in the Maldives. The main responsibilities of MIRA include execution of tax laws, implementation of tax policies and providing technical advice to the government in determining tax policies. The Tax Administration Act stipulates the other responsibilities of MIRA.
Overtourism is the congestion or overcrowding from an excess of tourists, resulting in conflicts with locals. The World Tourism Organization (UNWTO) defines overtourism as "the impact of tourism on a destination, or parts thereof, that excessively influences perceived quality of life of citizens and/or quality of visitor experiences in a negative way". This definition shows how overtourism can be observed both among locals, who view tourism as a disruptive factor that increasingly burdens daily life, as well as visitors, who may regard high numbers of tourists as a nuisance.
Aviation taxation and subsidies includes taxes and subsidies related to aviation.
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