Tourism: How Does the Tourist Tax Work?

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Whether you’re staying in a hotel, bed and breakfast, holiday rental, or vacation resort, you may be required to pay a tourist tax in addition to your accommodation costs. But what is this tax for? When do you need to pay it? Here’s what you need to know.

What Is the Tourist Tax?

The tourist tax is a local tax that may be introduced by:

  • Tourist-designated municipalities

  • Officially classified tourist resorts

  • Coastal or mountain towns

  • Municipalities involved in tourism promotion

  • Communities that protect and manage natural areas

The funds collected through this tax help local governments invest in tourism infrastructure and services in their regions.

Who Is Required to Pay It?

This tax applies to guests staying in various types of accommodation, such as:

  • Luxury hotels and standard hotels

  • Tourist residences

  • Furnished vacation rentals

  • Holiday villages

  • Bed and breakfasts

  • Outdoor accommodations (e.g., campsites, trailer parks)

  • Motorhome areas and marina berths

How Are Rates Determined?

Tourist tax rates are set by each municipality or intermunicipal body, based on an official national scale updated annually. The amount is calculated per person, per night, and depends on the type and classification of the accommodation (e.g., star rating for hotels).

Accommodation providers are required to clearly display the applicable rate and include it in the bill given to guests.

How Is the Tourist Tax Paid?

Guests pay the tax directly to the host, hotel, property owner, or online booking platform at the time of their stay. The accommodation provider is responsible for transferring the collected amount to the local municipality.

In some areas where a flat-rate system is in place, the accommodation provider pays the tax directly to the local authority. Whether or not this cost is passed on to the guest depends on the provider, but the invoice must specify if the tax is included.

Who Is Exempt?

Certain individuals are not required to pay the tourist tax, including:

  • Minors under the age of 18

  • People staying in emergency or temporary housing

  • Guests paying rent below a threshold set by the local council

  • Seasonal workers employed within the municipality