In Lisbon, a tourist tax was introduced in 2016, applied to both national (including local residents) and international tourists staying in hotels or local accommodations for up to seven nights per guest per stay, exemptions being granted to those under 13. Initially set at one euro per night, the fee increased to two euros in January 2019 and doubled to four euros by September 2024.
Additionally, Lisbon imposed a maritime arrival tax of two euros per passenger over 13 disembarking from a cruise ship in transit at terminals within the municipality, effective from April 1 of last year.
In Italy, Venice, grappling with overwhelming tourism, not only applies a traditional tourist tax varying from 1.5 to five euros depending on hotel classification but also introduced in 2022 an entry charge to the historic center for day visitors. This year, those reserving visits up to four days prior are charged five euros, a fee that doubles to 10 euros for reservations made from the third day before visiting. Last year, this charge was levied during 29 high-traffic days between April and July, generating approximately 2.3 million euros for the city, intended for maintaining the historic center and managing tourist traffic.
This year, the access fee covers a total of 54 days from April 18 to July 27, focusing on high tourist flow periods, primarily weekends and holidays.
In 2024, Venice’s traditional tourist tax generated about 38 million euros for the municipal treasury.
Rome charges the highest tourist tax, collected directly by accommodations and ranging between four and 10 euros per person per night, depending on the hotel’s category, for up to 10 consecutive nights. This policy accrued 287 million euros for Rome last year, about a quarter of the national total, with funds earmarked solely for tourism ventures.
In Spain, tourist taxes are regional levies in two of the country’s 17 regions: Catalonia (since 2013) and the Balearic Islands (since 2016).
Barcelona is also permitted to apply a municipal surcharge, currently four euros per night per person, equating to a tourist tax between 7.5 euros in five-star hotels and five euros in accommodations like campsites. In 2024, 15.5 million tourists stayed in Barcelona, generating 106.53 million euros in revenue (50% of the regional tax and 100% of the municipal surcharge).
The portion of the municipal tax allocated to the regional government (50%) is part of the executive department’s tourism budget. However, the Catalonian parliament is preparing to pass legislation mandating 25% of this revenue be used for housing policies.
In the Balearic Islands, the tax ranges from one to four euros per person per night.
Elsewhere in Spain, regional governments like the Basque Country are pursuing plans to introduce a tourist tax. Various municipalities have already decided to implement such taxes, including Coruña, Santiago de Compostela, and Toledo, with a Canary Islands municipality, Morgan, enforcing it since January 1.
In Spain’s capital, Madrid, there is no tourist tax, and the city government has no plans to introduce one.
In the UK, London has yet to implement a tourist tax, although it is a goal of Mayor Sadiq Khan, who recently expressed this interest to the Government alongside fellow leaders from Liverpool, Manchester, and other regions. Local governments lack the authority to introduce such a levy, requiring parliamentary action from the central Government.
However, Scottish regional autonomy allowed for 2024 legislation enabling tourist taxes in Scotland, anticipated to start in Edinburgh and other localities by 2026.
Paris’s tourist tax (“taxe de séjour”) is a per-person, per-night rate that varies by accommodation type and classification, from 0.65 euros in campsites to 15.60 euros in luxury hotels. The collected amounts are used for tourism development, including regional transportation funding.
An additional 200% levy during peak events like the 2024 Olympics has sparked backlash from Paris’s hotel sector.
Although the 2024 figure is undisclosed, 2023 revenues reached 100 million euros, according to Le Fígaro. Paris Mayor Anne Hidalgo has expressed optimism for increased Olympic-driven revenue.
In Berlin, the Senate’s finance department manages the city’s tourist tax, a percentage of the total stay’s value, recently increased from 5% to 7.5% for the first 21 days. Additional services such as breakfast remain untaxed. Until April 2024, business travelers were exempt, a clause now removed, prompting criticism from the German Hotel and Restaurant Association, DEHOGA Berlin, concerned about long-term impacts on Berlin as a tourist destination. The “city tax” is expected to contribute 89.7 million euros to state funds in 2024.
Greece will implement a new 20-euro fee for cruise ship tourists disembarking in Santorini or Mykonos during the summer to mitigate over-tourism impacts. These Cyclades islands, despite having 40,000 inhabitants, welcomed roughly seven million visitors last year, per municipality data accessed by EFE.
The Government aims to regulate cruise ship arrivals to prevent past summer scenarios in Santorini, where simultaneous cruise ship arrivals discharged about 16,000 tourists in mere hours.
From April to October, short-term rental, hotel, and other accommodation taxes have increased, as Prime Minister Kyriakos Mitsotakis indicated. Numerous Greek islands faced severe water shortages during high season due to their supply networks being unable to handle the surge in demand.
