{
  "meta": {
    "title": "Tourist tax by city 2026",
    "license": "CC BY 4.0",
    "license_url": "https://creativecommons.org/licenses/by/4.0/",
    "publisher": "BookHonest",
    "attribution": "BookHonest, bookhonest.com/guide-tourist-tax-2026",
    "updated": "2026-09-27",
    "method": "Each row was checked on 27 September 2026 against the official municipal, regional or national tax page named in source_url; where an official page could not be fetched, a reputable secondary source is named and the row says so in status_notes, and any figure that could not be confirmed is written as 'not verified' rather than estimated."
  },
  "cities": [
    {
      "city": "Copenhagen",
      "country": "Denmark",
      "tax_name_local": "Turistskat (proposed)",
      "applies": "proposed",
      "basis": "not verified",
      "amount": "20",
      "currency": "DKK",
      "banding": "Flat amount per overnight stay as reported; whether per person or per room is not stated in the reports",
      "exemptions": "not verified",
      "cap_nights": "not verified",
      "paid_at": "varies",
      "valid_from": "not in force",
      "status_notes": "No tourist, city or accommodation tax applies in Denmark today. On 15 September 2026 the Danish government was reported (Borsen memo, via The Local and The Copenhagen Post) to plan a 20 DKK charge per overnight stay in Copenhagen and Aarhus plus a cruise-ship levy to help fund tax cuts; it needs a parliamentary majority and the Liberal Party has opposed it. Proposal, not in force. No ministry publication with the figure was found on fm.dk or skm.dk.",
      "source_url": "https://www.thelocal.dk/20260915/danish-government-considering-tourist-tax-in-copenhagen-and-aarhus",
      "source_fetched": "2026-09-27"
    },
    {
      "city": "Aarhus",
      "country": "Denmark",
      "tax_name_local": "Turistskat (proposed)",
      "applies": "proposed",
      "basis": "not verified",
      "amount": "20",
      "currency": "DKK",
      "banding": "Flat amount per overnight stay as reported; whether per person or per room is not stated in the reports",
      "exemptions": "not verified",
      "cap_nights": "not verified",
      "paid_at": "varies",
      "valid_from": "not in force",
      "status_notes": "No tax today. Same 15 September 2026 government plan as Copenhagen: 20 DKK per overnight stay in Aarhus and Copenhagen, reported by TV2 Ostjylland and The Local from a Borsen memo; needs a majority; proposal, not in force.",
      "source_url": "https://www.tv2ostjylland.dk/aarhus/regeringen-vil-indfore-turistskat-i-aarhus-f8344",
      "source_fetched": "2026-09-27"
    },
    {
      "city": "Odense",
      "country": "Denmark",
      "tax_name_local": "none",
      "applies": "no",
      "basis": "n/a",
      "amount": "0",
      "currency": "DKK",
      "banding": "n/a",
      "exemptions": "n/a",
      "cap_nights": "n/a",
      "paid_at": "n/a",
      "valid_from": "n/a",
      "status_notes": "No tourist tax in Denmark. The 15 September 2026 government proposal names only Copenhagen and Aarhus; Odense is not mentioned.",
      "source_url": "https://cphpost.dk/2026-09-15/news/round-up/danish-government-plans-20-tourist-tax-to-help-finance-personal-and-business-tax-cuts/",
      "source_fetched": "2026-09-27"
    },
    {
      "city": "Aalborg",
      "country": "Denmark",
      "tax_name_local": "none",
      "applies": "no",
      "basis": "n/a",
      "amount": "0",
      "currency": "DKK",
      "banding": "n/a",
      "exemptions": "n/a",
      "cap_nights": "n/a",
      "paid_at": "n/a",
      "valid_from": "n/a",
      "status_notes": "No tourist tax in Denmark. The 15 September 2026 government proposal names only Copenhagen and Aarhus; Aalborg is not mentioned.",
      "source_url": "https://cphpost.dk/2026-09-15/news/round-up/danish-government-plans-20-tourist-tax-to-help-finance-personal-and-business-tax-cuts/",
      "source_fetched": "2026-09-27"
    },
    {
      "city": "Paris",
      "country": "France",
      "tax_name_local": "Taxe de séjour",
      "applies": "yes",
      "basis": "per_person_night",
      "amount": "2.60 to 15.93 for classified hotels (1 star 2.60; 2 stars 3.25; 3 stars 5.53; 4 stars 8.45; 5 stars 11.70; palaces 15.93); unclassified: 5% of the per-person net night price plus the add-ons, capped at 15.93",
      "currency": "EUR",
      "banding": "By star category. Each total is the municipal rate plus a 10% departmental add-on, a 15% regional add-on (Société du Grand Paris) and a 200% regional add-on (Île-de-France Mobilités). Example 4 stars: 2.60 + 0.26 + 0.39 + 5.20 = 8.45. No VAT line is shown on the official table.",
      "exemptions": "Minors; seasonal workers employed in Paris; people in emergency or temporary housing; guests paying below a rent threshold set by the city",
      "cap_nights": "none",
      "paid_at": "varies",
      "valid_from": "2026-01-01",
      "status_notes": "In force. Rates from 1 January 2026 per the City of Paris tariff sheet. Collected by the host or by the booking platform on behalf of the city and the two regional bodies.",
      "source_url": "https://taxedesejour.paris.fr/includes/download/rv3R1V-Les-tarifs-en-vigueur-a-partir-du-1er-janvier-2026.pdf",
      "source_fetched": "2026-09-27"
    },
    {
      "city": "Barcelona",
      "country": "Spain",
      "tax_name_local": "Impost sobre les estades en establiments turístics (IEET) + recàrrec municipal",
      "applies": "yes",
      "basis": "per_person_night",
      "amount": "Regional rate for Barcelona city from 1 April 2026: 5 stars and luxury 7.00; 4 stars and 4 superior 3.40; tourist-use housing 4.50; youth hostels 1.00; other hotels, campsites and establishments 2.00. Municipal surcharge on top: 5.00 (1 April 2026 to 31 March 2027), 6.00 (2027-28), 7.00 (2028-29), legal ceiling 8.00. Totals 2026-27: 5 stars 12.00; 4 stars 8.40; other hotels 7.00",
      "currency": "EUR",
      "banding": "By establishment category; surcharge is flat for all categories",
      "exemptions": "Guests aged 16 or under",
      "cap_nights": "7 nights per person per stay",
      "paid_at": "varies",
      "valid_from": "2026-04-01",
      "status_notes": "In force. Law 2/2026 of 6 March raised the regional rates from 1 April 2026; Barcelona's surcharge ordinance 2.2 (BOPB 2 February 2026) sets 5, 6 and 7 EUR for the three years to March 2029. For advance bookings the rate in force when the booking was paid applies. Whether VAT is added on the tax: not verified.",
      "source_url": "https://economia.gencat.cat/web/.content/70_tributs/Normativa/Refoses/IEET.pdf",
      "source_fetched": "2026-09-27"
    },
    {
      "city": "Palma de Mallorca",
      "country": "Spain",
      "tax_name_local": "Impost del turisme sostenible (ITS)",
      "applies": "yes",
      "basis": "per_person_night",
      "amount": "High season 1 May to 31 October: 5 stars 4.00; 4 stars and 3 superior 3.00; 1 to 3 stars 2.00; hostels and guesthouses 1.00. Low season 1 November to 30 April: 1.00; 0.75; 0.50; 0.25. Plus 10% VAT on the tax",
      "currency": "EUR",
      "banding": "By establishment category and by season",
      "exemptions": "Children under 16",
      "cap_nights": "none; 50% reduction from the ninth night in the same establishment",
      "paid_at": "varies",
      "valid_from": "not verified",
      "status_notes": "In force across the Balearic Islands. Figures from the Govern de les Illes Balears calculator page (Illes Sostenibles). The start date of the current table was not stated on the page.",
      "source_url": "https://illessostenibles.travel/en/its-calculator",
      "source_fetched": "2026-09-27"
    },
    {
      "city": "Málaga",
      "country": "Spain",
      "tax_name_local": "none",
      "applies": "no",
      "basis": "n/a",
      "amount": "0",
      "currency": "EUR",
      "banding": "n/a",
      "exemptions": "n/a",
      "cap_nights": "n/a",
      "paid_at": "n/a",
      "valid_from": "n/a",
      "status_notes": "No tourist tax in Andalusia. The mayor of Málaga again asked the national government on 16 September 2026 for a legal basis to introduce one; none exists. Secondary source (El Español) used because no official page states the absence of a tax.",
      "source_url": "https://www.elespanol.com/malaga/malaga-ciudad/20260916/malaga-vuelve-reclamar-gobierno-tasa-turistica-ayudar-familias-vulnerables/1003744385479_0.html",
      "source_fetched": "2026-09-27"
    },
    {
      "city": "London",
      "country": "United Kingdom",
      "tax_name_local": "Overnight Visitor Levy (proposed)",
      "applies": "proposed",
      "basis": "percent_of_price",
      "amount": "not verified",
      "currency": "GBP",
      "banding": "To be charged as a percentage of the accommodation cost, rate to be set locally",
      "exemptions": "Emergency accommodation, homeless shelters and registered Gypsy and Traveller sites used as a main home; mayors may add local exemptions",
      "cap_nights": "not verified",
      "paid_at": "varies",
      "valid_from": "not in force",
      "status_notes": "No tourist tax in London today. The UK government consulted from 26 November 2025 to 18 February 2026 on giving mayors, including the Mayor of London, the power to charge an overnight visitor levy, and published its response on 10 September 2026. No rate and no start date are set.",
      "source_url": "https://www.gov.uk/government/consultations/overnight-visitor-levy-in-england",
      "source_fetched": "2026-09-27"
    },
    {
      "city": "Amsterdam",
      "country": "Netherlands",
      "tax_name_local": "Toeristenbelasting",
      "applies": "yes",
      "basis": "percent_of_price",
      "amount": "12.5",
      "currency": "EUR",
      "banding": "12.5% of the overnight price excluding VAT, all accommodation types (hotels, hostels, apartments, B&Bs, campsites); day visitors by cruise: 15 EUR per passenger",
      "exemptions": "Guests registered as residents of Amsterdam; children: not verified (no age exemption is stated)",
      "cap_nights": "none",
      "paid_at": "varies",
      "valid_from": "not verified",
      "status_notes": "In force. Rate confirmed on the City of Amsterdam page on 27 September 2026; the page does not state the year the rate was set.",
      "source_url": "https://www.amsterdam.nl/en/municipal-taxes/tourist-tax/",
      "source_fetched": "2026-09-27"
    },
    {
      "city": "Berlin",
      "country": "Germany",
      "tax_name_local": "Übernachtungsteuer (City Tax)",
      "applies": "yes",
      "basis": "percent_of_price",
      "amount": "7.5",
      "currency": "EUR",
      "banding": "7.5% of the net accommodation price (excluding VAT and extras such as breakfast)",
      "exemptions": "None stated; business travel has not been exempt since 1 April 2024; children: not verified",
      "cap_nights": "none",
      "paid_at": "varies",
      "valid_from": "2025-01-01",
      "status_notes": "In force. Rate raised to 7.5% on 1 January 2025 (Senate Department of Finance FAQ). From 1 January 2026 reporting is quarterly and electronic and the 10-bed threshold for hosts is gone; the guest rate is unchanged.",
      "source_url": "https://www.berlin.de/sen/finanzen/steuern/informationen-fuer-steuerzahler-/faq-steuern/artikel.57911.php",
      "source_fetched": "2026-09-27"
    },
    {
      "city": "Rome",
      "country": "Italy",
      "tax_name_local": "Contributo di soggiorno",
      "applies": "yes",
      "basis": "per_person_night",
      "amount": "Hotels: 1 star 4.00; 2 stars 5.00; 3 stars 6.00; 4 stars 7.50; 5 stars 10.00. B&B, holiday homes, guest houses 5.00 to 7.00 by category; hostels 3.50",
      "currency": "EUR",
      "banding": "By star category and establishment type",
      "exemptions": "Children up to the tenth birthday; carers and patients; disabled guests; coach drivers and one tour leader per group",
      "cap_nights": "10 consecutive nights in the same establishment per calendar year",
      "paid_at": "varies",
      "valid_from": "2023-10-01",
      "status_notes": "In force. Rates set by Giunta Capitolina resolution 255 of 17 July 2023, applied from 1 October 2023 and still current on the Roma Capitale page; regulation consolidated by Assemblea Capitolina resolution 34/2024.",
      "source_url": "https://www.comune.roma.it/web-resources/cms/documents/Nuove_tariffe_contributo_di_soggiorno_dal_01.10.2023_logo.pdf",
      "source_fetched": "2026-09-27"
    },
    {
      "city": "Bari",
      "country": "Italy",
      "tax_name_local": "Imposta di soggiorno",
      "applies": "yes",
      "basis": "per_person_night",
      "amount": "Hotels: 5 stars 4.00; 4 stars 3.00; 3 stars 2.00; 1 and 2 stars 1.50. B&B, holiday homes, hostels 2.00",
      "currency": "EUR",
      "banding": "By star category and establishment type",
      "exemptions": "Children under 14 (municipal press release of 24 August 2023; a 2026 trade source says under 12, not re-verified); Bari residents; university students in Bari; disabled guests; hospital patients and carers",
      "cap_nights": "4 consecutive nights per calendar year",
      "paid_at": "varies",
      "valid_from": "2023-10-01",
      "status_notes": "In force since 1 October 2023 under council resolution 84 of 25 July 2023; the municipality's tax page confirms the 4-night cap on 27 September 2026.",
      "source_url": "https://www.comune.bari.it/-/imposta-di-soggiorno-giunta-comunale-approva-disciplinare-tariffe",
      "source_fetched": "2026-09-27"
    },
    {
      "city": "Chania",
      "country": "Greece",
      "tax_name_local": "Τέλος ανθεκτικότητας στην κλιματική κρίση (climate crisis resilience fee)",
      "applies": "yes",
      "basis": "per_room_night",
      "amount": "April to October: hotels 1 and 2 stars 2.00; 3 stars 5.00; 4 stars 10.00; 5 stars 15.00; rooms to let 2.00; short-term rentals 8.00 (15.00 for detached homes over 80 m2); villas 15.00. November to March: 0.50; 1.50; 3.00; 4.00; rooms to let 0.50; short-term rentals 2.00 (4.00); villas 4.00",
      "currency": "EUR",
      "banding": "By star category and by season, per room or apartment, not per person",
      "exemptions": "No age exemption (charged per room); accommodation in listed heritage buildings, youth hostels and campsites are exempt",
      "cap_nights": "none",
      "paid_at": "property",
      "valid_from": "2025-01-01",
      "status_notes": "In force nationally. Amounts set by Law 5162/2024, article 24, from 1 January 2025; charged by the accommodation on a separate receipt before departure. The tax authority (AADE) page could not be fetched (HTTP 403), so the table is taken from the Hellenic Chamber of Hotels and the e-nomothesia legal news service.",
      "source_url": "https://www.grhotels.gr/telos-anthektikotitas-stin-klimatiki-krisi-kai-alles-forologikes-diatakseis/",
      "source_fetched": "2026-09-27"
    },
    {
      "city": "Heraklion",
      "country": "Greece",
      "tax_name_local": "Τέλος ανθεκτικότητας στην κλιματική κρίση (climate crisis resilience fee)",
      "applies": "yes",
      "basis": "per_room_night",
      "amount": "April to October: hotels 1 and 2 stars 2.00; 3 stars 5.00; 4 stars 10.00; 5 stars 15.00; rooms to let 2.00; short-term rentals 8.00 (15.00 for detached homes over 80 m2); villas 15.00. November to March: 0.50; 1.50; 3.00; 4.00; rooms to let 0.50; short-term rentals 2.00 (4.00); villas 4.00",
      "currency": "EUR",
      "banding": "By star category and by season, per room or apartment, not per person",
      "exemptions": "No age exemption (charged per room); accommodation in listed heritage buildings, youth hostels and campsites are exempt",
      "cap_nights": "none",
      "paid_at": "property",
      "valid_from": "2025-01-01",
      "status_notes": "In force nationally, same fee as Chania. Law 5162/2024, article 24. AADE page not fetchable (HTTP 403); table from the Hellenic Chamber of Hotels and e-nomothesia.",
      "source_url": "https://www.e-nomothesia.gr/law-news/auxeseis-sto-telos-anthektikotetas.html",
      "source_fetched": "2026-09-27"
    },
    {
      "city": "Antalya",
      "country": "Turkey",
      "tax_name_local": "Konaklama vergisi (accommodation tax)",
      "applies": "yes",
      "basis": "percent_of_price",
      "amount": "1 (temporary, 1 May to 31 December 2026); standard rate 2",
      "currency": "TRY",
      "banding": "Percentage of the accommodation price excluding VAT, including bundled meals and services sold with the room; no bands",
      "exemptions": "not verified",
      "cap_nights": "none",
      "paid_at": "varies",
      "valid_from": "2026-05-01",
      "status_notes": "In force nationally. Presidential Decision 11263 of 30 April 2026 (Official Gazette 33240, 1 May 2026) set the rate at 1% until 31 December 2026 inclusive; the standard rate in the Expenditure Taxes Law, article 34, is 2%. The hotel operator is liable and shows it on the invoice.",
      "source_url": "https://cdn.gib.gov.tr/api/gibportal-file/file/getFile?objectKey=DUYURU%2FUNIVERSAL%2F2026%2FCK11263_not.pdf",
      "source_fetched": "2026-09-27"
    },
    {
      "city": "Faro",
      "country": "Portugal",
      "tax_name_local": "Taxa Municipal Turística",
      "applies": "yes",
      "basis": "per_person_night",
      "amount": "2.00 from 1 March to 31 October; 1.00 from 1 November to the end of February",
      "currency": "EUR",
      "banding": "By season only, all accommodation types",
      "exemptions": "Guests under 16; disabled guests (60% or more) and one companion; University of Algarve students; medical stays and one companion; residents of Faro; essential workers posted in Faro",
      "cap_nights": "7 consecutive nights per stay",
      "paid_at": "property",
      "valid_from": "2024-11-01",
      "status_notes": "In force. Regulation 1207/2024 (Diário da República 22 October 2024); charged at check-in or check-out per the municipality's FAQ (last updated October 2024). The FAQ says the tax is not subject to VAT.",
      "source_url": "https://taxaturistica.cm-faro.pt/Content/documents/FAQ.pdf",
      "source_fetched": "2026-09-27"
    },
    {
      "city": "Albufeira",
      "country": "Portugal",
      "tax_name_local": "Taxa Municipal Turística",
      "applies": "yes",
      "basis": "per_person_night",
      "amount": "2.00, charged for stays from April to October inclusive; no charge November to March",
      "currency": "EUR",
      "banding": "Flat, seasonal (April to October)",
      "exemptions": "Guests under 13; medical stays and one companion; other cases in article 4 of the regulation",
      "cap_nights": "7 consecutive nights per stay",
      "paid_at": "property",
      "valid_from": "2024-05-21",
      "status_notes": "In force. Regulation 488/2024 (Diário da República 30 April 2024), in force 21 May 2024; the municipality's note of 25 March 2026 confirms April to October, 13 and over, 7 nights. The municipality began revising the regulation in 2026, so the amount may change.",
      "source_url": "https://www.cm-albufeira.pt/artigo/nota-informativa",
      "source_fetched": "2026-09-27"
    },
    {
      "city": "Lagos",
      "country": "Portugal",
      "tax_name_local": "none",
      "applies": "no",
      "basis": "n/a",
      "amount": "0",
      "currency": "EUR",
      "banding": "n/a",
      "exemptions": "n/a",
      "cap_nights": "n/a",
      "paid_at": "n/a",
      "valid_from": "n/a",
      "status_notes": "No municipal tourist tax in force. The municipality announced in January 2019 that it would draft a regulation (1.50 EUR per night was mentioned then); no regulation has been published. Figures of 2 EUR and 1 EUR that circulate for 'Lagos' belong to the neighbouring municipality of Lagoa. Secondary sources: ALerta guide (13 July 2026) and Postal do Algarve (21 August 2026), which lists the seven Algarve municipalities with a tax, Lagos not among them.",
      "source_url": "https://cm-lagos.pt/en/municipio/noticias/6668-lagos-da-inicio-a-elaboracao-do-regulamento-que-visa-a-criacao-da-taxa-municipal-turistica",
      "source_fetched": "2026-09-27"
    }
  ]
}