Compulsory government charges beyond the visa, country by country

The visa fee is rarely the whole bill. Each row lists the compulsory charges an official source sets for visitors other than visa and arrival-card fees: tourist and accommodation taxes, departure taxes and airport levies. Where a charge has several rates, the row gives the rates as the source states them instead of one figure. Where only another government's travel advice states a charge, the row says which government. A country missing from this table has not yet been researched or has no official page we could read; it does not mean no such charge exists.

90 of 199 destinations researched for this topic.

DestinationChargesWhat the official source saysSource
AlbaniaHotel stay tax (taksa e fjetjes në hotel): Set by each municipality, per night of stay.Under Law 9632 on local taxes, a hotel stay tax is owed by the guest for each night, at the level set by the municipality per night multiplied by the number of nights; the hotel withholds it for the municipality and shows it on the invoice above the room price.qbz.gov.alLaw No. 9632 of 30.10.2006 'Për sistemin e taksave vendore', Article 26 (as amended by Law 142/2015); consolidation includes amendments up to Law 82/2025 of 11.12.2025
AndorraTax on stays in tourist accommodation (Impost sobre les estades en allotjaments turístics): Euros per day of stay or fraction, by type of accommodation: 5-star tourist accommodation 3.00; 4-star or 4-ear (espigues) tourist accommodation 2.00; tourist-use dwellings 2.00; 2- or 3-star or 2- or 3-ear tourist accommodation, or accommodation being classified, 1.50; other tourist accommodation 1.00.The tax equals the number of days of stay, or fraction, times the rate for the type of accommodation: 5-star 3.00 euros; 4-star or 4-ear and tourist-use dwellings 2.00; 2- or 3-star or ear, or being classified, 1.50; other tourist accommodation 1.00. Fully exempt: stays of Andorran residents, stays of under-16s, and the days beyond 7 of a stay of more than 7 days in the same accommodation.consellgeneral.adLlei 19/2022, del 9 de juny, arts. 4, 10, 11
AngolaSpecial Contribution for Tourism (Contribuição Especial para o Turismo): 5% of the nightly accommodation rate charged by tourist establishments and local accommodation, for each night, up to 7 nights.International tourists (non-resident foreigners) staying in tourist establishments or local accommodation pay 5% of the nightly rate for each night, up to 7 nights. The establishment collects it when the bill is settled, at check-in or check-out. Domestic tourists and international tourists under 12 are exempt. The decree enters into force 90 days after publication.faolex.fao.orgDecreto Legislativo Presidencial n.º 4/26, de 30 de Abril, artigos 3.º, 5.º, 7.º, 8.º, 9.º; entry into force art. 4.º
ArgentinaAirport terminal use fee (Tasa de Uso de Aeroestación): ORSNA's table lists, by airport group: Group A, Aeropuertos Argentina (CAT I): USD 9.00, USD 57.00, USD 25.16; Group A, Aeropuertos Argentina (CAT II): USD 9.00, USD 43.97, USD 25.16; non-concession airports (CAT I): $5,685.00, USD 51.00, USD 25.16. The quoted rows do not name the type of flight for each column.Passengers on commercial flights pay the airport terminal use fee when they buy their ticket, where it appears under code XR. Because it is included in the ticket, the passenger pays nothing extra. The amount depends on the type of flight (domestic, regional or international) and the departure airport. For Group A CAT I airports, which include Aeroparque and Ezeiza, ORSNA's table lists USD 9.00, USD 57.00 and USD 25.16.argentina.gob.arORSNA Resolución 04/21 (TUAI, Aeropuertos Argentina) and Resolución 93/19 (TUAI, non-concession airports), plus per-airport tariff resolutions listed on the page
AustraliaPassenger Movement Charge (PMC): 70 AUD per person per tripThe Passenger Movement Charge is an AUD 70 cost for the departure of a person from Australia to another country, whether or not the person returns. It is collected when the ticket is sold and forwarded by the carrier to the Department. Children aged 11 or younger at the date of departure are exempt.abf.gov.auPassenger Movement Charge Act 1978; Passenger Movement Charge Collection Act 1978
AustriaOrtstaxe (Vienna local accommodation tax): From 1 July 2026 to 30 June 2027: 5% of the price of the stay (excluding VAT and breakfast). From 1 July 2027: 8% of the price of the stay (excluding VAT and breakfast).Anyone who lets accommodation in Vienna temporarily (for no longer than 3 months) must pay the Ortstaxe. The host collects it and pays it over. From 1 July 2026 to 30 June 2027 it is 5% of the price of the stay (excluding VAT and breakfast); from 1 July 2027 it is 8%. Exempt: minors staying for school, vocational training or in youth hostels; students at Viennese universities and colleges; people living in the accommodation for more than 3 months without interruption.wien.gv.atWiener Tourismusförderungsgesetz (WTFG)
BahamasPassenger tax (departure tax): $29.00 for every passenger leaving The Bahamas other than by sea; the Act does not name the currency · Tourism enhancement levy: $2.00 for every passenger leaving The Bahamas; the Act does not name the currency · Passenger facility charge and security charge — Lynden Pindling International Airport (Nassau): Departing international passengers: passenger facility charge $20.00 and security charge $7.00; the Order does not name the currencyEvery passenger leaving The Bahamas other than by sea pays a passenger tax of $29.00; the Act does not name the currency. The sum is included in the cost of the ticket and collected by the carrier or its agent. Since 1 January 2024, a tourism enhancement levy of $2.00 is charged for every passenger leaving The Bahamas; the Act does not name the currency. It is collected under the same rules as the passenger tax, which is included in the cost of the ticket. Every passenger departing from Lynden Pindling International Airport pays a passenger facility charge and a security charge, subject to the exception in the Order. For departing international passengers they are $20.00 and $7.00; the Order does not name the currency. The charges are paid when the airline ticket is bought and collected by the Nassau Airport Development Company Limited.laws.bahamas.gov.bsPassenger Tax Act (Ch. 379) s. 3 and First Schedule Part I item 1, as replaced by the Passenger Tax (Amendment) Act, 2023 s. 3 (in force 1 July 2023)
BahrainDeparture fee: 10 BHD per person per tripThe Civil Aviation Affairs tariff sets a departure fee of BD 10 per passenger departing Bahrain, and BD 4 per transfer passenger.mtt.gov.bhLegislative Decree No. 24 of 2023 (as named on the schedule)
BangladeshTravel tax (ভ্রমণ কর): Per passenger: by air to North America, South America, Europe, Africa, Australia, New Zealand, China, Japan, Hong Kong, North Korea, Vietnam, Laos, Cambodia or Taiwan BDT 6,000; by air to a SAARC country BDT 2,000; by air to any other country BDT 4,000; domestic air travel BDT 200; by land to any country BDT 1,000; by sea to any country BDT 1,000. Passengers aged up to 12 pay half the rate.Travel tax is charged per passenger on travel within Bangladesh and from Bangladesh to another country by air, land or sea. The rates are BDT 6,000 by air to North America, South America, Europe, Africa, Australia, New Zealand, China, Japan, Hong Kong, North Korea, Vietnam, Laos, Cambodia or Taiwan; BDT 2,000 by air to a SAARC country; BDT 4,000 by air to any other country; BDT 200 for domestic air travel; BDT 1,000 by land; and BDT 1,000 by sea. Passengers aged up to 12 pay half. Passengers aged 5 or under, and visa-less transit passengers who stay no more than 72 hours, are exempt.bdlaws.minlaw.gov.bdTravel Tax Act 2003 (Act No. 5 of 2003), sections 2(ঙ), 3(1), 4(1) as amended
BarbadosDeparture tax: 55 BBD per person per trip · Additional departure fee: USD 70 per person for flights outside the Caribbean region; USD 35 per person for flights within the Caribbean.The Consulate General of Barbados in Toronto says a departure tax of BBD 55 (USD 27.50) applies to all passengers over 2 years old leaving Barbados. The Consulate General of Barbados in Toronto says that since 1 October 2018 an additional fee applies to departing passengers, and that most airlines include it in the ticket price.toronto.foreign.gov.bb
BelarusResort fee (kurortny sbor): Set by local councils by type of sanatorium or health facility, at most 5%; zero where no council has set a rate.Under the Tax Code, individuals who stay at least one day in a sanatorium, health resort or similar health facility pay a resort fee to the facility. Local councils set the rate by type of facility, at no more than 5%, and the rate is zero where no council decision exists.pravo.byTax Code of the Republic of Belarus (Special Part), arts. 313–319
BelizeConservation fee (Protected Areas Conservation Trust): 7.50 Belize dollars per person (the Act writes the amount in words). · Development fee (air departures): 32.50 Belize dollars per person (the Act writes the amount in words). · Departure tax (international airport): 20 dollars per person; the Act writes the amount in words and does not name the currency.Every non-Belizean person departing from any air, land or sea border point pays a conservation fee of 7.50 Belize dollars. It is collected by the airline for departures by air, by the vessel's captain or the inspecting immigration officer for departures by sea other than cruise ship passengers, and by the Border Management Agency or another authorized agent for departures by road. Every non-Belizean person departing from any air border point pays a development fee of 32.50 Belize dollars. Every person leaving Belize at an international airport pays a departure tax of 20 dollars; the Act does not name the currency. People whose visit lasts less than 24 hours, persons under 12 and crew of the departing aircraft do not pay it. Each airline collects the tax from its own passengers. The UK government says that when leaving by air the tax is usually included in the airfare.agm.gov.bzProtected Areas Conservation Trust Act, Cap. 218, s. 33(1)
BhutanSustainable Development Fee (SDF): 100 USD per person per night · Sustainable Development Fee (SDF) for Indian nationals: 1200 BTN per person per nightThe Sustainable Development Fee (SDF) is a daily levy paid by visitors. It is USD 100 per night for adults from all countries except India, USD 50 per night for children aged 6 to under 12, and nothing for children under 6. The first 15,000 guests from Bangladesh may pay USD 15 or Nu. 1,200 per person per day. It is paid as part of submitting the visa application. From 2 June 2026, for a year until August 2027, tourists visiting Samtse, Phuentsholing, Gelephu and Samdrupjongkhar towns for 24 hours need not pay it, if they stay within the designated border-town zones. The UK government says all adult visitors must pay a daily SDF of USD 100 per night, with a lower daily charge for children. Indian nationals showing a valid Indian passport or Voter ID card pay an SDF of Nu. 1,200, or the equivalent in Indian rupees, per person per night. Children aged 6 to under 12 pay Nu./INR 600 per night; children under 6 pay nothing.bhutan.travel
BoliviaAirport-use charge for international departures (Derecho de Uso de Aeropuerto): 40 USD per person per tripA resolution of Bolivia's Transport Regulatory Authority sets the airport-use charge for passengers boarding international flights at USD 40, of which USD 5 goes to the civil aviation directorate.att.gob.boResolución Administrativa Regulatoria ATT-DJ-RAR-TR LP 2/2024 (modifies the annex of RAR ATT-DJ-RAR-TR LP 15/2022); Decreto Supremo N° 28478
BrazilAirport boarding fee (tarifa de embarque): Set separately for each airport, within limits set by the National Civil Aviation Agency.Brazil's National Civil Aviation Agency says the boarding fee is the only airport charge paid by passengers. The airline collects it before boarding and passes it to the airport. Its amount depends on the airport: the Agency sets maximum values for airports granted in concession, and Infraero sets the fees at its own airports within the applicable revenue cap.gov.brResoluções ANAC nº 432, de 19 de junho 2017 e nº 765, de 23 de janeiro de 2025
BurundiTaxe de consommation de services sur les tarifs d’hébergement (5% accommodation tax for tourism development): 5% of accommodation rates excluding all taxes, applied by hotel establishments.A 5% services consumption tax applies to accommodation rates (excluding taxes) charged by hotel establishments, for tourism-sector development; hotel, motel and guest-house managers collect it and remit it monthly by the 15th of the following month.obr.biLoi n° 1/10 du 30 juin 2026 portant fixation du budget général de l’État pour l’exercice 2026/2027, art. 74
Cabo VerdeTourist contribution (contribuição turística): 276 CVE per person per nightUnder Decree-Law 44/2017 as amended by the 2023 State Budget law, everyone over sixteen who spends a night in a hotel or other tourist accommodation pays a tourist contribution, fixed at 276 escudos.boe.incv.cvDecreto-lei n.º 44/2017, de 21 de setembro, art. 4.º(1), as amended by Lei n.º 16/X/2022, de 30 de dezembro, art. 25.º
CameroonAirport stamp duty (droit de timbre d'aéroport): Within the CEMAC zone: XAF 25,000. Outside CEMAC: XAF 40,000 economy, XAF 75,000 premium, XAF 120,000 business, XAF 300,000 first class. Domestic flights: XAF 1,000. · Stay tax (taxe de séjour): Per night: XAF 5,000 in 5-star hotels, 4,000 in 4-star, 3,000 in 3-star, 2,000 in furnished lodgings, 1,000 in 2-star, 500 in 1-star and unclassified establishments.Under the General Tax Code, an airport stamp duty applies to all commercial flights from Cameroon, collected by the airlines when the ticket is bought, at a rate set by destination and class. Under the General Tax Code, a stay tax on nights spent in accommodation is owed by the guest and collected by the establishment, at a rate set by the class of establishment.impots.cmCode Général des Impôts (édition 2026), Livre premier, arts. 605–608 bis
CanadaAir Travellers Security Charge: $16.08 for each chargeable emplanement, to a maximum of $32.16, in the cases set out in the Act; $34.42 if the service includes transportation to a destination outside the continental zone. The Act does not name the currency.Every person who acquires from a designated air carrier an air transportation service that includes a chargeable emplanement pays the Air Travellers Security Charge, and the air carrier collects it. The Act sets $34.42 if the service includes transportation to a destination outside the continental zone, and $16.08 per chargeable emplanement, to a maximum of $32.16, in other cases it sets out. The Act does not name the currency.laws-lois.justice.gc.caAir Travellers Security Charge Act, ss. 11, 12, 14
ChileBoarding fee (derecho de embarque): International flights: US$ 25 to destinations more than 500 km from the boarding airport; to destinations up to 500 km away, the equivalent of the first-category boarding fee on domestic flights.Passengers boarding at Chilean airports pay a boarding fee for the use of terminal facilities and services. On international flights it is US$ 25 to destinations more than 500 km from the boarding airport, and the equivalent of the first-category domestic boarding fee to destinations up to 500 km away.dgac.gob.clReglamento de Tasas y Derechos Aeronáuticos DAR 50 (D.S. 172 of 1974), art. 60
ChinaCivil Aviation Development Fund (民航发展基金): 70 CNY per person per tripPassengers pay the Civil Aviation Development Fund: CNY 50 per person per domestic flight and CNY 70 per person per international or regional flight. The airline or sales agent collects it when the ticket is bought. Passengers departing on international or regional flights with a diplomatic passport, and children aged 12 or under, are exempt.caac.gov.cnInterim Measures on the Collection and Use of the Civil Aviation Development Fund (Cai Zong [2012] No. 17); CAAC implementing rules (Min Hang Fa [2013] No. 22)
ColombiaNational tourism tax (impuesto con destino al turismo): 15 USD per person per tripUnder Law 1101 of 2006, every passenger whose international air ticket includes Colombia and originates abroad pays a national tourism tax of USD 15, which airlines must include in the ticket price. Passengers in international transit or connection do not pay it.secretariasenado.gov.coLey 1101 de 2006, art. 4 (modificado por el art. 128 de la Ley 2010 de 2019)
CroatiaTourist tax (turistička pristojba): Paid for every night spent. The amount per person per night is decided by each county assembly (the City Assembly of Zagreb for Zagreb). Where no decision is taken, the lowest amount set by ordinance applies. Children up to 12 do not pay; persons aged 12 to 18 pay 50% less.Persons who use accommodation in a municipality or town where they do not have their residence pay a tourist tax for each night, to the accommodation provider. Foreigners pay on equal terms. The amount per person per night is decided by the county assembly (the City Assembly of Zagreb for Zagreb); without a decision, the lowest amount set by ordinance applies. Children up to 12 and persons with a disability of 70% or more, with one companion, do not pay; persons aged 12 to 18 pay 50% less.narodne-novine.nn.hrZakon o turističkoj pristojbi (NN 52/19, 32/20, 42/20), čl. 4, 5, 6, 9, 15
CzechiaLocal fee for stay (poplatek z pobytu): At most CZK 50 per started day of stay, excluding the first day.A municipality may introduce a fee for stay. It is paid by a person not registered as resident in the municipality, for a paid stay of at most 60 consecutive calendar days with one provider. The base is the number of started days of stay, excluding the first day. The rate is at most CZK 50. The provider of the paid stay is the payer of the fee. Persons under 18 are exempt.e-sbirka.gov.czZákon č. 565/1990 Sb., o místních poplatcích, § 1 písm. b), § 3–3e
Democratic Republic of the CongoDeparture tax: 55 US dollars on international flights and 10 US dollars on domestic flights, according to the UK governmentThe UK government says a departure tax of 55 US dollars on international flights and 10 US dollars on domestic flights is paid at check-in for departure.gov.uk
DjiboutiRedevance des nuitées (hotel night levy, Office National du Tourisme de Djibouti): 3-star and higher tourist hotels: 3 % per night; 1- and 2-star tourist hotels: 300 FD per night; all other unclassified tourist accommodation: 200 FD per night.A night levy applies to all tourist accommodation, all year, at these rates from 1 October 2013: 3% per night in tourist hotels of 3 stars and more, 300 FD per night in 1- and 2-star tourist hotels, and 200 FD per night in all other unclassified tourist accommodation. Establishments remit the amounts collected to the national tourist office (ONTD) every month, before the 10th of the following month.journalofficiel.djArrêté n° 2013-579/PR/MDC (JO n° 17 du 14/09/2013), art. 1, 3 and 4
Dominican RepublicTourist Card (Tarjeta de Turista): 10 USD per person per tripThe Tourist Card is a tax the Dominican Republic charges its visitors. Under Law 199-67, buying it is a requirement to enter the country for tourism without a consular visa. It currently costs US$10.00 and is valid for one entry only. Since 25 April 2018 it is included in all air tickets issued outside the Dominican Republic, so visitors arriving by air do not need to buy it at the airport. Visitors arriving by land or sea can buy it at the tax authority's (DGII) points of sale there.dgii.gov.doLey 199-67
EcuadorGalápagos protected areas entry fee (Tasa de ingreso por conservación de las áreas protegidas de Galápagos): Foreign tourists over 12: US$200; under 12: US$100. Foreign tourists who are nationals of a member country of the Andean Community or Mercosur: over 12, US$100; under 12, US$50.Each visitor entering Galápagos pays an entry fee to the protected natural areas; park rangers at Baltra and San Cristóbal airports collect it. Foreign tourists over 12 pay US$200 and those under 12 pay US$100. Foreign tourists who are nationals of an Andean Community or Mercosur country pay US$100 over 12 and US$50 under 12. Nationals or foreigners under 2 and people entering in the transeúnte migration category are exempt.galapagos.gob.ecOrdenanza Provincial No. 001-CGREG-30-06-2025; Ley Orgánica para el Desarrollo Sustentable de la Provincia de Galápagos (LOREG)
EgyptDeparture fee: 100 EGP per person per trip · Border tax at Taba: USD 20 if staying in Taba; USD 120 if travelling further, according to the UK government.The Egyptian Tax Authority says the fee for leaving Egypt has been unified at EGP 100 for foreigners on departure. The UK government says travellers entering at the Taba border crossing from Israel pay a border tax of USD 20 if staying in Taba, or USD 120 if travelling further within the Sinai, and that these charges have risen at short notice since March 2026. No Egyptian official page we could read states it.eta.gov.egقانون رسم تنمية الموارد المالية للدولة (State Financial Resources Development Fee Law), as amended 2026 — article not named on the page
El SalvadorFee for Indian and African nationals: USD 1,130, according to the UK government.The UK government says Indian nationals and nationals of any African country travelling through El Salvador must pay a fee of USD 1,130, and that British dual nationals travelling on their British passport do not pay it. No Salvadoran official page we could read states the charge.gov.uk
FijiAirport Departure Tax: $200 per passenger from 1 August 2025 ($170 from 1 August 2024); the Act does not name the currencyAny passenger boarding an aircraft at an airport in Fiji for a destination outside Fiji must pay airport departure tax of $200 from 1 August 2025 ($170 from 1 August 2024); the Act does not name the currency. A Head of State, children under 12 and transit passengers scheduled to depart within 72 hours are exempt.laws.gov.fjAirport Departure Tax Act 1986, s 3 (am. Act 10 of 2024); Airport Departure Tax Regulations 1986, reg 7
FranceTaxe de séjour (tourist tax): 2026 national scale, per person per night (minimum to maximum): Palace EUR 0.70 to 4.90; hotel, tourist residence or furnished tourist let rated 5 stars EUR 0.70 to 3.60, 4 stars EUR 0.70 to 2.60, 3 stars EUR 0.50 to 1.70, 2 stars EUR 0.30 to 1.00, 1 star EUR 0.20 to 0.80; holiday village rated 4 or 5 stars EUR 0.30 to 1.00, 1 to 3 stars EUR 0.20 to 0.80; bed and breakfast (chambre d'hôtes) EUR 0.20 to 0.80; group hostel (auberge collective) EUR 0.20 to 0.80; campsites and similar outdoor sites rated 3 to 5 stars EUR 0.20 to 0.60, 1 or 2 stars EUR 0.20. Unclassified accommodation (other than the types in the table): 1% to 5% of the cost per person per night, within the highest rate adopted by the local authority. In Île-de-France an additional tax of 200% is added.Some communes may ask holidaymakers staying in their area to pay a tourist tax. It is due per person per night and is paid to the host, the hotel, the owner, or the online booking service acting for them. The 2026 national scale runs from EUR 0.20 to 4.90 per person per night depending on accommodation type and rating; unclassified accommodation pays 1% to 5% of the nightly cost per person. Children under 18, seasonal workers employed in the commune, people in emergency accommodation or temporary rehousing, and occupants of premises with a rent below a level set by the municipal council are exempt. In Île-de-France an additional tax of 200% is added.entreprendre.service-public.gouv.frCode général des collectivités territoriales, articles L2333-26 à L2333-47
GabonRedevance de sûreté des passagers (passenger security charge): Domestic network: 6000 francs CFA per passenger; CEMAC regional network: 16000 francs CFA per passenger; international network: 22000 francs CFA per passenger.Every passenger on a commercial flight departing from a Gabonese airport open to public air traffic where passenger security screening is carried out owes the security charge. The airline or aircraft operator collects it from passengers when the ticket is issued: 6,000 CFA francs on the domestic network, 16,000 CFA francs on the CEMAC regional network and 22,000 CFA francs on the international network. Passengers in transit or connecting and children under two are exempt. The order takes effect from the date it was signed.journal-officiel.gaArrêté n° 00000110/MTMML/MEFDPLVC du 10 juin 2026 (JO n° 119 bis du 19 juin 2026), art. 2-5 and 13
GhanaAirport tax: Within West Africa USD 60; outside West Africa USD 100 economy, USD 150 business, USD 200 first class.Under the Airport Tax Act, 1963 (Act 209) as amended, a passenger departing from an airport in Ghana pays airport tax by destination and class. The Ministry of Finance's 2025 tax revenue report gives the same rates and says airline companies are responsible for ensuring that the tax is paid to Ghana Airports Company Limited.mofep.gov.ghAirport Tax Act, 1963 (Act 209), s.1(1) and s.2, as amended by Acts 596 (2001), 638 (2003) and 813 (2010)
GreeceClimate crisis resilience fee (Τέλος ανθεκτικότητας στην κλιματική κρίση): Per room or apartment per day of use. April to October: hotels 1-2 stars EUR 2.00, 3 stars EUR 5.00, 4 stars EUR 10.00, 5 stars EUR 15.00; rented furnished rooms and apartments EUR 2.00; short-term rentals EUR 8.00 (detached houses over 80 m² EUR 15.00); villas EUR 15.00; tourist furnished residences EUR 8.00 (under 80 m²) or EUR 15.00 (80 m² and over). November to March: hotels 1-2 stars EUR 0.50, 3 stars EUR 1.50, 4 stars EUR 3.00, 5 stars EUR 4.00; rented furnished rooms and apartments EUR 0.50; short-term rentals EUR 2.00 (detached houses over 80 m² EUR 4.00); villas EUR 4.00; tourist furnished residences EUR 2.00 (under 80 m²) or EUR 4.00 (80 m² and over).A climate crisis resilience fee is charged per day of use per room or apartment, at rates set by accommodation type and star rating, with one set of rates for April to October and another for November to March. It is borne by the guest who used the room or apartment and is charged after the stay and before departure from the accommodation. It replaces the accommodation tax.aade.grΚΥΑ Α.1217/29.12.2023 as amended by Α.1202/2024, issued under article 24 of ν. 5162/2024
GuyanaTravel Tax: 3500 GYD per person per tripThe Guyana Revenue Authority says all travellers under 65, unless exempted, pay a Travel Tax of GYD 3,500, which is now included in the travel itinerary instead of being paid at the airport. The reduced rate for people aged 65 or over requires a Guyanese passport and residence in Guyana.gra.gov.gy
HondurasAirport departure tax (international flights): USD 40 to USD 55 (or the same amount in Honduran lempiras), depending on the airport, according to the UK governmentThe UK government says there is an airport departure tax for international flights of USD 40 to USD 55, or the same amount in Honduran lempiras, depending on the airport, and that it is normally included in the ticket price.gov.uk
Hong KongAir Passenger Departure Tax: 200 HKD per person per tripThe Air Passenger Departure Tax is HK$200 per passenger departing by air through Hong Kong International Airport, or by helicopter from the heliport at the Hong Kong-Macao Ferry Terminal. Passengers pay it when they buy the ticket from the airline, travel agent or helicopter company. Passengers under 12, and direct transit or airside transfer passengers who do not pass through arrival immigration control, are exempt.cad.gov.hkAir Passenger Departure Tax Ordinance (Cap. 140)
HungaryTourist tax (idegenforgalmi adó), municipal: Set by the municipality within upper limits: 300 Ft per person per guest night (increased in line with consumer-price changes, as the Act provides), or 4% of the tax base.A private individual who is not a permanent resident and spends at least one guest night in a municipality's area is liable to the tourist tax. The municipality sets the rate within the upper limits: 300 Ft per person per guest night, increased in line with consumer-price changes, or 4% of the tax base. Persons under 18 are exempt. Where accommodation is provided for payment, the host pays the tax together with the accommodation fee.njt.jog.gov.hu1990. évi C. törvény a helyi adókról, 6. § c), 30–34. §
ItalyImposta di soggiorno (municipal tourist tax): Set by each municipality that introduces it, graduated by price, up to 5 euro per night of stay. Provincial capitals with tourist presences twenty times the resident population may apply a higher maximum. · Contributo di sbarco (landing fee for minor islands): Set by the municipality, up to EUR 2.50 per passenger disembarking on the minor island, as an alternative to the tourist tax; municipalities may raise it to up to EUR 5 for certain periods.Provincial capitals, unions of municipalities and municipalities on regional lists of tourist resorts or art cities may introduce, by council resolution, a tax on people staying in accommodation in their territory. It is graduated by price, up to 5 euro per night of stay. Provincial capitals with tourist presences twenty times their residents may apply it up to the maximum set by art. 14(16)(e) of Decree-Law 78/2010. The accommodation manager is responsible for paying it, with a right of recourse against the guests. Municipalities on minor islands may, instead of the tourist tax, introduce a landing contribution of up to EUR 2.50 for passengers who disembark on the island using scheduled or commercial carriers. The shipping and air companies collect it together with the ticket price. Municipalities may raise it to up to EUR 5 for certain periods. Residents, workers, commuting students and family members of people who paid the municipal property tax there do not pay it.normattiva.itD.Lgs. 14 marzo 2011, n. 23, art. 4
JamaicaTourism enhancement fee — travel by air: 20 USD per person per trip · Tourism enhancement fee — travel by sea: 2 USD per person per tripEach traveller pays a tourism enhancement fee of US$20 or the Jamaican-dollar equivalent for travel by air, and US$2 or the Jamaican-dollar equivalent for travel by sea. The fee is collected from the traveller. Air travellers to a place outside Jamaica in transit for 24 hours or less are exempt. Each traveller pays a tourism enhancement fee of US$2 or the Jamaican-dollar equivalent for travel by sea.laws.moj.gov.jmTourism Enhancement Act (2004, amended 16/2011), ss. 4 and 6
JapanInternational Tourist Tax: 3000 JPY per person per tripInternational tourists departing Japan by aircraft or ship, regardless of purpose or nationality, pay the International Tourist Tax of JPY 3,000 per departure. The rate rose from JPY 1,000 to JPY 3,000 on 1 July 2026. The previous rate of JPY 1,000 applies to departures on eligible tickets issued on or before 30 June 2026. Airlines and cruise lines collect the tax from their passengers. Passengers under 2, and transit passengers who leave within 24 hours after entry, are exempt.nta.go.jpInternational Tourist Tax Act (in force 7 January 2019; rate raised 1 July 2026)
JordanDeparture tax (border crossings): 10 JOD per person per tripThe Jordan Tourism Board says a departure tax of 10 Jordanian dinars is paid at any border crossing except the airports; the UK and Australian governments say it is paid in cash at land border crossings.international.visitjordan.com
KenyaAir Passenger Service Charge: 50 USD per person per tripThe Parliament of Kenya says the Air Passenger Service Charge is currently set at KSh 600 for domestic flights and USD 50 for international flights.parliament.go.keAir Passenger Service Charge Act (Cap. 475)
LaosTourism fund fee: 10000 LAK per person per tripUnder a decision of the Ministry of Information, Culture and Tourism, from 1 September 2024 foreign tourists entering Laos, individually or in groups, pay a tourism fund fee of 10,000 kip per person per entry, collected at each international border checkpoint.mict.gov.laDecision (ຂໍ້ຕົກລົງ) No. 857/ຖວທ of the Minister of Information, Culture and Tourism, Vientiane, 20 August 2024; based on Presidential Ordinance 002/ປປທ (17 Jun 2021) on fees and service charges and Decree 119/ລບ (10 Apr 2017) on the Tourism Fund
LatviaRiga municipal fee for accommodating holidaymakers and tourists (pašvaldības nodeva par atpūtnieku un tūristu uzņemšanu): 0.89 EUR per person per night · Kuldīga municipal fee for accommodating holidaymakers and tourists: 1.5 EUR per person per nightIn Riga the fee is 0.89 euro for each night a holidaymaker or tourist spends in tourist accommodation, but no more than 8.90 euro for one continuous stay. Stays of under-18s are not charged. The payer of the fee is the person who accommodates holidaymakers and tourists for payment. From 1 January 2027 the rate is 1.78 euro per night, up to 17.80 euro per continuous stay. In Kuldīga the fee is EUR 1.50 per night spent in tourist accommodation, excluding VAT, but no more than EUR 15.00 excluding VAT per continuous stay. Stays of under-18s are not charged.likumi.lvRīgas valstspilsētas pašvaldības domes saistošie noteikumi Nr. RD-22-173-sn, 5.–6. punkts (in RD-23-236-sn wording); legal basis likums "Par nodokļiem un nodevām" 12. panta 1. daļas 3. punkts
LebanonPassenger exit fee (air and sea): USD 35 economy, USD 50 business, USD 65 first class, USD 100 per passenger on a private aircraft or yacht. · Land entry fee for non-Lebanese travellers: 1000000 LBP per person per tripUnder a Ministry of Finance decision applying Article 67 of the 2024 Budget Law, passengers leaving Lebanon by air or sea pay an exit fee by class of travel. It is collected with the ticket price and shown separately on the ticket. Under a Ministry of Finance decision of 12 May 2025, every non-Lebanese person arriving in Lebanon through a land border crossing pays a fee of LBP 1,000,000 by fiscal stamp, which General Security checks before allowing entry.finance.gov.lbLaw No. 90 of 10/9/1991 (exit fee on travellers), Art. 1, as amended; Law No. 324 of 12/2/2024 (2024 Budget), Art. 67; Minister of Finance Decision No. 1/877 (24 [month handwritten] 2025)
LiechtensteinKurtaxe (visitor's tax): Per night and person: hotels, inns, guesthouses and education centres CHF 3.50; holiday homes, flats and rooms CHF 2.50; youth hostels, dormitories, and tents, caravans and motorhomes on campsites CHF 1.50.Anyone who accommodates people for payment must collect a Kurtaxe from them for every night and pay it over periodically. By law it may not exceed 4 francs per night. All guests are liable except children under 15 and people staying in Liechtenstein Alpine Club huts. The rate per person per night is CHF 3.50 in hotels, inns, guesthouses and education centres, CHF 2.50 in holiday homes, flats and rooms, and CHF 1.50 in youth hostels, dormitories and on campsites.gesetze.liStandortförderungsgesetz (SFG), LGBl. 2011 Nr. 544, Art. 15 and 17; Verordnung über die Melde- und Taxpflicht bei Beherbergungen (BMTV), LGBl. 2011 Nr. 581, Art. 8 and 9
LuxembourgCity of Luxembourg visitor tax (taxe de séjour): 3% of the amounts invoiced for the rental itself, excluding VAT.People renting furnished rooms or apartments in hotels, inns and guesthouses in the City of Luxembourg who are not registered as residents owe a city tax of 3% of the amount invoiced for the rental, excluding VAT. The landlord collects it and pays it to the city's revenue office.vdl.luRèglement-taxe de la Ville de Luxembourg, Chapitre G-4 (référence 23/06/2014 du 20 décembre 2013), Articles 1–2
MalaysiaTourism tax: Ten ringgit per night for each room. · Departure levy: To ASEAN countries: RM 8 economy, RM 50 other classes. To other countries: RM 20 economy, RM 150 other classes.Under the Tourism Tax Act and the Rate of Tax Order in force from 15 December 2025, a tourist staying at accommodation premises pays tourism tax of ten ringgit per night for each room to the operator. Malaysian nationals and permanent residents are exempt. Under the Departure Levy Act, any person who leaves Malaysia pays a departure levy at the rate in the First Schedule, which depends on the destination and the class of travel.myttx.customs.gov.myTourism Tax Act 2017 [Act 791], ss. 6 and 8; Tourism Tax (Rate of Tax) Order 2025, P.U.(A) 423/2025, para 2; Tourism Tax (Exemption) Order 2017, P.U.(A) 240/2017, as amended by P.U.(A) 267/2019
MaldivesGreen tax: USD 12 or USD 6 per day of stay, depending on the type and location of the establishment, from 1 January 2025. · Departure tax: Foreign passengers, from 1 December 2024: USD 50 economy, USD 120 business, USD 240 first class, USD 480 private jet. · Airport development fee: Foreign passengers, from 1 December 2024: USD 50 economy, USD 120 business, USD 240 first class, USD 480 private jet.The Maldives Inland Revenue Authority says green tax is payable by tourists who stay in resorts, hotels, guesthouses, tourist vessels and similar establishments, at a rate per day of stay set by the type of establishment. Children under two are exempt from 1 January 2025. The Maldives Inland Revenue Authority says a departure tax based on the class of travel is levied on passengers departing from a Maldivian airport, and that airlines collect it from passengers on scheduled flights. The Maldives Inland Revenue Authority says an airport development fee is levied on each passenger, including transit passengers, departing via Velana International Airport, and that airlines collect it from passengers on scheduled flights.mira.gov.mvMaldives Tourism Act (Law No. 2/99), as amended (11th and 12th amendments named on the page)
MauritiusTourist Fee: 3 EUR per person per night · Passenger fee: Children below 2 years: nil. Children aged 2 to under 12: 13 US dollars if the journey originally starts from Reunion Island, Madagascar, Seychelles or Comoros, 30 US dollars for any other passenger. Passengers aged 12 and above: 26 US dollars or 60 US dollars respectively. · Passenger solidarity fee: Economy-class passenger receiving the standard attributes and services provided on board in that class: 1 US dollar. Any other passenger: children aged 2 to under 12, 25 US dollars (Reunion Island, Madagascar, Seychelles or Comoros) or 50 US dollars (other countries); passengers aged 12 and above, 50 or 100 US dollars.From 1 October 2025 every tourist aged 12 or over staying in tourist accommodation (hotels, guesthouses, tourist residences or domaines) on the island of Mauritius pays a Tourist Fee of 3 euros per night. Accommodation managers collect it and remit it to the Mauritius Revenue Authority. Not charged on: tourists under 12, tourists staying free of charge, residents of Mauritius, Mauritians living abroad with a Mauritian passport, and holders of a valid Premium Visa or Residence Permit. The fee does not apply in Rodrigues. A passenger fee is levied on every passenger leaving Mauritius by air, except passengers specified in the First Schedule, such as passengers in transit for less than 24 hours who do not leave the airport. When the journey originally starts from Reunion Island, Madagascar, Seychelles or Comoros, the fee is 13 US dollars for children aged 2 to under 12 and 26 US dollars from age 12; for any other passenger it is 30 and 60 US dollars. Children under 2 pay nothing. An airline or its agent that remits the fee late owes an additional amount. A passenger solidarity fee is levied on every passenger leaving Mauritius by air: 1 US dollar for an economy-class passenger receiving the standard services of that class. For any other passenger, the Third Schedule lists 25 US dollars for children aged 2 to under 12 and 50 US dollars from age 12 under 'Reunion Island, Madagascar, Seychelles or Comoros', and 50 and 100 US dollars under 'Other countries'.mra.muTourism Authority Act (as amended; the MRA cites 'changes brought to the Tourism Authority Act')
MexicoMigration document fee for visitors without permission for paid activities (DNR): 983 MXN per person per trip · Migration services fee for international air passengers leaving Mexico (DSM): 232 MXN per person per trip · Quintana Roo fee for foreign visitors (VISITAX): 2.50 UMA per foreign visitor entering the State. · Quintana Roo cruise passenger fee: 5 US dollars per passenger (the law writes the amount in words).The INM fee table charges MXN 983 for the receipt, review and issue of the migration document of a visitor without permission for paid activities (DNR). The Canadian government says most foreign visitors must pay this migratory entry fee and that it is normally included in airline and cruise ship tickets. It says visitors arriving by land pay at the migration entry booth by card, at a bank after entry or online before arrival, and that visitors entering by land for tourism for no more than 7 days do not pay it. The INM fee table charges MXN 232 for migration services at airports to passengers on international flights leaving Mexico (DSM). The UK government says a departure tax may be due when leaving Mexico by air or land, and that most airlines include it in the ticket price. Foreign visitors entering Quintana Roo must pay a state fee of 2.50 UMA for the use of the State's public-domain property, through the means the Secretariat authorises through SATQ. Visitors entering through the State's southern border are exempt. Visitax is the State Government application for payments by foreign tourists. The UK government says the tax can be paid online before or during the stay, and proof of payment must be shown at the airport before leaving. Passengers of tourist cruise ships whose vessel calls at a port in Quintana Roo must pay a fee of 5 US dollars for the use of the State's public-domain property when they buy their passage.gob.mxLey Federal de Derechos, artículo 8 fracción I
MonacoTourist contribution (Contribution touristique): Set for each establishment, per person per night, by Ministerial Order No. 2023-754, for example EUR 2 (Hôtel de France, 2 stars), EUR 3 (Ambassador, 3 stars), EUR 5 (Fairmont, 4 stars) and EUR 7 (Hôtel de Paris Monte-Carlo, 5 stars). The law caps it at EUR 15.A tourist contribution is charged to people over eighteen who are not domiciled in Monaco and stay in a hotel or hotel residence. The amount is set each year by accommodation category, per person per night, up to 15 euros, and the establishment collects it. Stays of more than ninety consecutive days are exempt. The ministerial order sets each establishment's amount, for example 2 euros at a 2-star hotel and 7 euros at a 5-star hotel.legimonaco.mcLoi n° 1.548 du 6 juillet 2023, arts. 22-25; Arrêté ministériel n° 2023-754 (as replaced by AM 2024-72), art. 1
MoroccoStay tax (taxe de séjour): Within ranges by category, e.g. luxury hotels and guest houses MAD 15 to 30, 5-star hotels MAD 10 to 25, 1- and 2-star hotels MAD 2 to 5.Under Law 47-06 on local taxation, a stay tax is charged per person and per night at tourist accommodation, on top of the price of the room, at rates fixed by each commune within ranges set by the law for each category. Operators collect it from guests. Children under 12 are exempt.adala.justice.gov.maLoi n° 47-06 relative à la fiscalité des collectivités territoriales, Articles 70–76 (as amended by Law 07-20, Dahir 1-20-91; consolidated to Law 14-25, BO 7418 of 3-7-2025); rates fixed per commune under Article 168
NauruDeparture tax: 50 AUD per person per tripEvery passenger departing Nauru on an aircraft must pay a departure tax of A$50 before boarding. Children under 12, transit passengers, operating aircrew and holders of diplomatic passports are exempt. The tax may be collected as a separate charge added to the ticket price.ronlaw.gov.nrAir Navigation (Departure Tax) Regulations 2008, regs 3-4; Our Airline (Departure Tax) Regulations 2008, reg 3
NetherlandsMunicipal tourist tax (toeristenbelasting): The municipality can set a fixed amount per person per night or day, or a percentage of the cost of an overnight stay.Municipalities may levy a tourist tax on stays by people who are not registered as residents of the municipality. Where the tax is levied on the accommodation provider, the provider may pass it on to the guest. Most municipalities charge it. The rate differs by municipality and may be a fixed amount per person per night or day, or a percentage of the cost of the overnight stay. Registered residents do not pay; other exemptions vary by municipality.wetten.overheid.nlGemeentewet art. 224
New ZealandInternational Visitor Conservation and Tourism Levy (IVL): 100 NZD per person per trip · Border processing levies (Customs levy and biosecurity levy): Arriving by air: Customs levy NZ$13.04 and biosecurity levy NZ$12.03. Departing by air: Customs levy NZ$3.62. Arriving by cruise ship: NZ$27.14 and NZ$10.58. Departing by cruise ship: NZ$0.68. Rates exclude GST.Immigration New Zealand says many tourists, people on working holidays and some students and workers must pay the International Visitor Conservation and Tourism Levy of NZD 100 each time they request an NZeTA or apply for a visa that includes it. It is not refunded if the application is declined. New Zealand Customs says travellers arriving or departing by air or cruise ship pay a Customs levy and, on arrival, a biosecurity levy, at the rates in force from 1 February 2026 to 30 June 2027, excluding GST. The levies are included in the ticket when air or cruise travel is booked.immigration.govt.nz
NicaraguaDeparture tax: USD 35, according to the UK government.The UK government says there is a departure tax of 35 US dollars, normally included in the price of the air ticket. No Nicaraguan official page we could read states it.gov.uk
NigeriaPassenger service charge (international): USD 80 per passenger for West African countries; USD 100 per passenger for other countries.The Federal Airports Authority of Nigeria charges a passenger service charge on international flights, at a rate that depends on the destination.faan.gov.ng
NorwayMunicipal overnight levy (overnattingsavgift) under the Visitor Contribution Act: 3 percent of the price paid for the overnight stay, excluding VAT, in municipalities that introduce the levy by regulation.From 1 July 2026, a municipal council may introduce, by regulation, an overnight levy of 3 percent of the price paid for the overnight stay, excluding VAT. It applies to rooms, flats, cabins, houses and similar at hotels, hotel ships, hostels and other accommodation, including private letting, where the guest has the place between midnight and 6 a.m. and for under 30 consecutive days. The seller calculates it, collects it from the customer and pays it to the municipality where the stay takes place.lovdata.noBesøksbidragsloven (LOV-2025-06-20-104) §§ 2-1, 2-3, 2-4; in force 1 July 2026 (res. 20 March 2026 no. 445)
OmanPassenger service charge (international departures): 10 OMR per person per tripCivil Aviation Authority Decision No. 474/2026 says the company operating the airport collects the departure or transfer fees due from all passengers on international flights. The Authority's aeronautical information publication sets the passenger service charge at OMR 10 per departing international passenger, OMR 2 domestic and OMR 1 transfer, payable by airport users.caa.gov.omCAA Decision No. 474/2026 (Official Gazette No. 1656), Regulation Arts. 5-6 and Annex 2; rate per eAIP GEN 4.1 (AMDT 3/26)
PalauPristine Paradise Environmental Fee (PPEF): $100 per visitor; the page does not name the currencySince 1 January 2018 every visitor coming to Palau is assessed a $100 environmental fee; the page does not name the currency. International airlines must include it in the price of the ticket. Exempt travellers (Palauan passport holders and their spouses, crew on duty, diplomats, transit passengers and others set by the Minister of Finance) can get a cash refund on arrival by showing an itinerary that shows the fee was paid and a passport.bcbp.pw
PolandLocal visitor fee (opłata miejscowa): Each municipal council that introduces the fee sets the rate, up to a cap announced for each tax year. 2026 caps: PLN 3.46 a day in the localities referred to in art. 17(1)(1) (art. 19(1)(b)) and PLN 4.89 a day in localities with spa-protection-area status (art. 19(1)(c)). · Spa fee (opłata uzdrowiskowa): Each municipal council that introduces the fee sets the rate, up to a cap announced for each tax year. 2026 cap: PLN 6.67 a day (art. 19(1)(d)).A municipal council may introduce a local fee, charged to natural persons staying more than a day for tourist, holiday or training purposes in qualifying localities, for each started day of stay. The cap on the rate is announced for each tax year. For 2026 the caps are PLN 3.46 a day (localities referred to in art. 17(1)(1)) and PLN 4.89 a day (localities with spa-protection-area status). A municipal council may introduce a spa fee, charged to natural persons staying more than a day for health, tourist, holiday or training purposes in localities in areas with spa status, for each started day of stay. For 2026 the cap is PLN 6.67 a day.isap.sejm.gov.plUstawa o podatkach i opłatach lokalnych (Dz.U. 2025 poz. 707) art. 17 ust. 1–2, art. 19 pkt 1 lit. b–c, art. 20; Obwieszczenie Ministra Finansów i Gospodarki z 1 sierpnia 2025 (M.P. 2025 poz. 726) for 2026 caps
PortugalPorto Municipal Tourist Tax (Taxa Municipal Turística do Porto): 3 EUR per person per nightPorto's municipal tourist tax is a contribution by guests of tourist establishments and local accommodation in the city. Under the regulation in force since 1 December 2024, it is EUR 3 per overnight stay (dormida), not per booking. Not liable: children aged 12 or under, medical stays (and two companions), and persons with a disability or incapacity of 60% or more (and two companions). Accommodation providers record the amounts collected on the municipal tourist tax platform.comercioturismo.cm-porto.ptRegulamento da Taxa Municipal Turística do Porto (in force 1 December 2024)
RussiaTourist tax: Set locally, up to 2% of the accommodation price in 2026, with a minimum of 100 roubles per night.The Federal Tax Service says the tourist tax is a local tax introduced by municipalities and by Moscow, St Petersburg and Sevastopol, charged on the price of temporary accommodation. Local rates may not exceed 2% in 2026, rising by one point a year to 5% from 2029, with a minimum of 100 roubles per night.nalog.gov.ruTax Code of the Russian Federation, Chapter 33.1 (arts. 418.1–418.4 cited on the page)
RwandaTourism tax on accommodation: 3% of the price of accommodation, excluding VAT.Under the Law on Tourism, in force from 1 July 2025, a tourism tax of 3% of the amount paid for accommodation, excluding VAT, is charged on accommodation.rra.gov.rwLaw nº 015/2025 of 27/05/2025 establishing a tourism tax on accommodation, arts. 2, 3, 4(b), 9
Saint LuciaTourism levy: Class 1 or Class 3 (average daily or nightly rate of US$120 or less): US$3 per person each night. Class 2 or Class 4 (US$121 or more): US$6 per person each night. Guests aged 12 to 17: 50% of these rates. · Airport development charge: 35 USD per person per tripGuests pay a tourism levy on tourism accommodation from registered providers: US$3 per person each night where the provider's average daily or nightly rate is US$120 or less, and US$6 where it is US$121 or more. Guests aged 12 to 17 pay 50% of the rate. Guests under 12, guests in complimentary rooms and members of a diplomatic or consular service are exempt. An airport development charge of US$35, or the equivalent in Eastern Caribbean dollars, is levied on every traveller who travels from a Saint Lucia airport to a place outside Saint Lucia. The carrier applies it to the ticket. Travellers listed in Schedule 2 are exempt, including people leaving on the day they arrived and children under 12.attorneygeneralchambers.comTourism Levy Act (Act 11 of 2020, in force 1 December 2020), ss. 6, 7, 26, Schedules 1–2
San MarinoTourist tax (Imposta di soggiorno): Hotel accommodation (hotels, tourist-hotel residences and motels), tax in euros: 1 star 0.70; 2 stars 1.00; 3 stars 2.00; 4 stars 3.00; 5 stars 4.00.People who stay overnight in hotel or non-hotel accommodation in San Marino, and who do not reside or hold a stay permit there, pay a tourist tax for each night, up to 7 consecutive nights. The rates are set in Annex A of the decree. For hotels they range from 0.70 euros (1 star) to 4.00 euros (5 stars). Minors until their 14th birthday and the other persons listed in article 3 are exempt. The Congresso di Stato can change the rates by regulation.consigliograndeegenerale.smLegge 22 dicembre 2021 n.207 art. 42; Decreto Delegato 30 maggio 2022 n.83, arts. 1-4 and Allegato A
SerbiaTourist tax (boravišna taksa): The local government sets the amount according to the category of the tourist place, or at different amounts for parts of the municipality or city according to how developed the communal, transport and tourist infrastructure is.A guest who uses accommodation in a hospitality establishment outside their place of residence pays the tourist tax for each day of stay. It is charged at the same time as the accommodation. Each local government sets the amount by category of tourist place or by part of the municipality or city. Not paid by children up to seven, people staying more than 30 days without a break, and other listed groups. People aged 7 to 15 pay half.pravno-informacioni-sistem.rsZakon o ugostiteljstvu (Sl. glasnik RS 17/2019), arts. 70, 73, 74
SeychellesTourism Environmental Sustainability Levy: Medium tourism accommodation establishments (24 to 50 rooms): SCR 75 per person per night. Large tourism accommodation establishments (51 rooms onwards): SCR 100 per person per night. Yachts and island resorts: SCR 100 per person per night.From 1 January 2026, small tourism accommodation establishments with 1 to 24 rooms no longer collect the levy. The levy is charged per person per night and collected in Seychelles by tourism accommodation providers. Medium establishments (24 to 50 rooms) charge SCR 75 per person per night. Large establishments (51 rooms onwards), yachts and island resorts charge SCR 100 per person per night. The levy does not apply to citizens of Seychelles, resident persons, airline cabin crew, yacht crew and children aged 12 years and below.src.gov.scEnvironment Protection (Tourism Environmental Sustainability Levy) Regulations, as amended by S.I. 90 of 2025 (Environment Protection (Tourism Environmental Sustainability Levy) (Amendment) Regulations, 2025)
SingaporePassenger Service and Security Fee (PSSF) for origin/destination passengers: 46.4 SGD per person per trip · Aviation Levy: 8 SGD per person per tripOrigin/destination (OD) passengers departing Changi Airport pay a Passenger Service and Security Fee of S$46.40. It stays unchanged until 31 March 2027, then rises by S$3 a year for four years from 1 April 2027. The Aviation Levy, which funds the operations of the Civil Aviation Authority of Singapore (CAAS), is S$8 for OD passengers. It stays unchanged until 1 April 2027, when it rises once by S$2 to S$10.caas.gov.sg
SlovakiaAccommodation tax (daň za ubytovanie): The municipality sets the rate in euros per person and night (Sadzbu dane určí obec v eurách na osobu a prenocovanie). At most 60 nights per guest with one accommodation operator in a calendar year are taxed.Accommodation tax is one of the local taxes a municipality may levy. The taxpayer is the natural person who stays for payment in an accommodation facility; the payer is the operator who provides that accommodation. The tax base is the number of overnight stays, at most 60 per taxpayer with one payer in a calendar year. The municipality sets the rate in euros per person and night and may set different rates for parts of the municipality or its cadastral areas.static.slov-lex.skZákon č. 582/2004 Z. z. o miestnych daniach a miestnom poplatku za komunálne odpady a drobné stavebné odpady, § 2 ods. 1 písm. d), §§ 37–41
SloveniaTourist tax and promotional tax (turistična in promocijska taksa): Each municipality sets the tourist tax at up to 2.5 euros. A promotional tax of 25 per cent of the tourist tax is charged on top. Children up to 7 are exempt; people aged 7 to 18 pay 50 per cent of the tourist tax.Slovenian citizens and foreigners staying overnight in accommodation pay the tourist tax and the promotional tax together with the payment for the overnight stay. The municipality sets the tourist tax at up to 2.5 euros, taking account of the type and category of accommodation, the season and the free services offered to tourists. The promotional tax is charged on top at 25 per cent of the tourist tax. Children up to 7 are exempt; people aged 7 to 18 pay 50 per cent.pisrs.siZakon o spodbujanju razvoja turizma (ZSRT-1), Uradni list RS 13/18 and 100/25, Articles 2, 16, 17, 18
South AfricaAir Passenger Tax (APT): R100 for flights to countries in the Southern African Customs Union (SACU), such as Botswana, Namibia, Lesotho and Eswatini. R190 for flights to other international destinations.Air Passenger Tax is paid by people flying out of South Africa on an international flight. Airlines collect it from travellers and pay it over to the South African Revenue Service (SARS). As of 2025 it is R100 per ticket for flights to Southern African Customs Union countries (Botswana, Lesotho, Namibia and Eswatini) and R190 per ticket for other international destinations. It does not apply to domestic flights.sars.gov.zaCustoms and Excise Act No. 91 of 1964, section 47B
South KoreaDeparture fee (출국납부금) for the Tourism Promotion and Development Fund: KRW 7,000; KRW 1,000 when departing by ship.Departing travellers pay a departure fee of KRW 7,000, or KRW 1,000 when leaving by ship. Diplomatic-passport holders and children under 12 are exempt. The Ministry of Culture, Sports and Tourism said that from 1 July the fee, which is included in the airfare, would be cut from KRW 10,000 to KRW 7,000, and that the exemption would widen from children under 2 to children under 12.law.go.krTourism Promotion and Development Fund Act art. 2(3); Enforcement Decree art. 1-2 (amended 2024-06-04)
SpainCatalonia tax on stays in tourist establishments (Impost sobre les estades en establiments turístics): Depends on the Catalan municipality where the establishment is and on its category. Per person, the number of days of stay (at most 7) is multiplied by the tariff, plus the municipal surcharge where it applies. Barcelona and other municipalities add a surcharge of at most 4 euros per establishment category, never above the tariff. · Balearic Islands tax on tourist stays (Impuesto sobre estancias turísticas): Euros per day of stay or fraction, by class of establishment: 4 (five-star, five-star grand luxury and four-star superior hotels; four-key and four-key superior tourist apartments; non-residential accommodation of tourist-residential companies), 3 (four-star and three-star superior hotels; three-key superior apartments), 2 (one- to three-star hotels; one- to three-key apartments; holiday homes and homes marketed for tourist stays; rural hotels, agrotourism and inland tourism accommodation; other tourist establishments or homes; cruise ships), 1 (hostels, guesthouses, inns, campsites, albergues and refuges). 75% reduction in low season (1 November to 30 April); 50% reduction from the ninth day for stays of more than eight days in the same establishment.People staying in a tourist establishment in Catalonia (hotels, hostels, campsites, tourist flats, cruise ships and others) pay this tax through the establishment, which shows it on the invoice. The amount depends on the municipality and the category of the establishment. Per person, it is the number of days (at most 7) times the tariff, plus the municipal surcharge where it applies (Barcelona and other municipalities; at most 4 euros). Under-17s and certain stays are exempt. Everyone staying in a tourist establishment in the Balearic Islands pays a tax per day of stay or fraction, from 1 to 4 euros depending on the class of establishment. There is a 75% reduction in low season (1 November to 30 April) and a 50% reduction from the ninth day of stays of more than eight days in the same establishment. Stays of under-16s are exempt. The establishment charges the tax to the guest at any time before the stay ends.atc.gencat.cat
TaiwanAirport service fee for departing air passengers (出境航空旅客機場服務費): 750 TWD per person per tripPassengers departing on civil aircraft pay an airport service fee, which the airline collects in the airfare: NT$750 per person from 1 September 2026 to 31 August 2028, and NT$1,000 per person from 1 September 2028. Children under 2 are exempt.law.moj.gov.tw出境航空旅客機場服務費收費及作業辦法, art. 3 (amended 2026-08-05), under 發展觀光條例 art. 38(1)
TanzaniaAirport service charge: Equivalent to forty US dollars. · Airport service charge (Zanzibar): 40 USD per person per trip · Airport safety fee (Zanzibar): 9 USD per person per trip · Seaport service charge (Zanzibar): USD 1 for foreign passengers travelling within Zanzibar, USD 2 to mainland Tanzania, USD 15 for travel outside the country. · Infrastructure tax on hotel guests (Zanzibar): USD 1 to USD 5 per person per day by hotel star rating; USD 10 for an underwater room.Under the Airport Service Charge Act, a passenger embarking on an international flight pays an airport service charge equivalent to forty US dollars, in foreign convertible currency, before embarkation to a collection agent or revenue office. The Zanzibar Revenue Authority says passengers embarking an aircraft at any port in Zanzibar for a destination outside the country pay an airport service charge of USD 40, a debt due to the Government payable before embarkation. The Zanzibar Revenue Authority lists a safety fee of USD 9 alongside the airport service charge for passengers embarking an aircraft in Zanzibar. The Zanzibar Revenue Authority says passengers embarking a ship at any port in Zanzibar pay a seaport service charge that depends on the destination. The Zanzibar Revenue Authority says guests staying in any hotel in Zanzibar pay an infrastructure tax of USD 1 to USD 5 per person per day depending on the hotel's star rating, and USD 10 per person per day for a room located under water.trab.go.tzAirport Service Charge Act, Cap. 365 R.E. 2019, s. 3(3)-(4), s. 4(1)
ThailandPassenger service charge (Airports of Thailand): 1120 THB per person per tripThe Tourism Authority of Thailand says Airports of Thailand raised the passenger service charge for international departures to 1,120 baht per person from 20 June 2026, at its six airports: Suvarnabhumi, Don Mueang, Chiang Mai, Mae Fah Luang Chiang Rai, Phuket and Hat Yai. It applies to Thai and foreign passengers and is included in the airfare.tatnews.org
TogoTaxe à l’émission des billets d’avion (air ticket issuance tax): 2000 XOF per person per tripA tax on the issue of air tickets for international passenger transport, collected by those liable for it when the ticket is sold. The rate is 2,000 CFA francs, included in the ticket price.jo.gouv.tgLoi n° 2018-024 du 20/11/2018 portant Code général des impôts, art. 235–239
Trinidad and TobagoDeparture tax: Seventy-five dollars per person; the Act does not name the currency · Hotel accommodation tax: Ten per cent of the proceeds of letting hotel accommodationAll persons departing from ports in Trinidad and Tobago for places abroad pay a departure tax of seventy-five dollars (75) per person; the Act does not name the currency. The owner of every vessel collects it and accounts for it to the Tax Authority. Children under five, and in-transit passengers and visitors staying 48 hours or less, are exempt. A hotel accommodation tax of ten per cent (10%) is charged on the proceeds of letting hotel accommodation by a hotel operator, and collected by the hotel operator.rgd.legalaffairs.gov.ttMiscellaneous Taxes Act, Chap. 77:01, ss. 24, 26, 27
TurkeyAccommodation tax (konaklama vergisi): 1% of the price of accommodation services, from 1 May to 31 December 2026 (2% under the law outside that period).The Revenue Administration says that under Presidential Decision 11263, the accommodation tax applies at 1% instead of 2% to accommodation services provided from 1 May to 31 December 2026. The tax is shown separately on the invoice issued by the accommodation.gib.gov.trGider Vergileri Kanunu No. 6802, Article 34(5); rate set by Presidential Decision No. 11263 (Resmî Gazete 1/5/2026, No. 33240)
TuvaluDeparture Tax: $30 per departing passenger; the Act does not name the currency · Aviation Safety and Security Levy: $5 per departing passenger; the Act does not name the currencyAny passenger boarding an aircraft at an airport in Tuvalu for a destination outside Tuvalu pays a Departure Tax of $30; the Act does not name the currency. Transit passengers who do not leave the airport, children under 12 and aircraft crews on duty are exempt. Any passenger boarding an aircraft at an airport in Tuvalu for a destination outside Tuvalu also pays an Aviation Safety and Security Levy of $5; the Act does not name the currency. The same exemptions apply as for the departure tax.tuvalu-legislation.tvAirport Departure Tax and Aviation Safety and Security Act CAP 26.01, s 3, s 6, Schedule 1
UkraineTourist tax (Туристичний збір): Up to 0.5% (domestic tourism) or up to 5% (inbound tourism) of the minimum wage set by law on 1 January of the reporting (tax) year, per person per day of temporary accommodation.Ukrainian citizens, foreigners and stateless persons pay the tourist tax when they arrive in an area whose village, town or city council has introduced it and stay in the accommodation listed in the Tax Code. They pay it in advance, before the stay, to the tax agent. The council sets the rate for each day of stay: up to 0.5% of the minimum wage set on 1 January of the tax year for domestic tourism, and up to 5% for inbound tourism, per person per day. Children under 18 do not pay.cv.tax.gov.uaTax Code of Ukraine (No. 2755-VI), art. 268
United Arab EmiratesTourism Dirham Fee (Dubai): AED 7 to AED 20 per occupied room per night, by hotel classification (Dubai only). · Dubai airports facilities fee: 35 AED per person per trip · Tourism and municipality fees on hotel invoices (Abu Dhabi): Tourism fee 4% and municipality fee 4% of the hotel invoice (Abu Dhabi only). · Tourism fee on holiday homes (Abu Dhabi): 6% of the total invoice (Abu Dhabi holiday homes).Under Dubai Executive Council resolutions, hotel guests in Dubai are charged the Tourism Dirham Fee for each night a room is occupied, for up to 30 consecutive nights, at a rate set by the establishment's classification. Under Dubai Executive Council Resolution No. 8 of 2016, every passenger departing the UAE from a Dubai airport, including transit passengers, pays AED 35 for using the airport's facilities, collected by airlines when issuing tickets. Under Circular No. 9/2023 of the Department of Culture and Tourism – Abu Dhabi, from 1 September 2023 hotel establishments charge a tourism fee of 4% of the invoice issued to the customer, reduced from 6%, and the municipality fee continues at 4% of the invoice; the municipality fee of AED 15 per room per night was cancelled. Under Circular No. 3/2025 of the Department of Culture and Tourism – Abu Dhabi, a tourism fee of 6% of the total invoice collected from the customer applies to all units operated by holiday home owners and operators.dubaidet.gov.aeDubai Executive Council Resolution No. (2) of 2014, Article 3 and Schedule (1), as amended by Executive Council Resolution No. (10) of 2014
United KingdomEdinburgh Visitor Levy: 5% of the cost of the paid overnight accommodation, charged before VAT, only on the first 5 nights' stay.Anyone staying in paid overnight accommodation in Edinburgh pays a levy of 5% of the accommodation cost, charged before VAT and not on extras such as parking, meals, drinks or transport, on the first 5 nights only, for stays from 24 July 2026. Stays booked and paid for, in part or in full, before 1 October 2025 are not subject to the levy. The levy may be added to the accommodation cost. People who might not have a permanent or safe home are not liable, and people receiving certain listed benefits can be reimbursed.edinburgh.gov.ukVisitor Levy (Scotland) Act 2024; Edinburgh Visitor Levy scheme
United StatesImmigration inspection fee: $7 per individual; the law does not name the currency.The law sets a fee of $7 per individual for the immigration inspection of each passenger arriving at a US port of entry aboard a commercial aircraft or commercial vessel, or for preinspection abroad before such arrival; the law does not name the currency. Air or sea carriers, travel agents, tour wholesalers and others who issue tickets must collect it from all passengers transported to the United States who are not excepted under 8 CFR 286.3.govinfo.gov8 U.S.C. 1356(d) (INA §286(d)); 8 CFR part 286
UzbekistanTourist (hotel) fee: A percentage of the base calculation amount per day, by type and size of accommodation.Under a Cabinet of Ministers resolution, accommodation providers collect a tourist (hotel) fee for each day of stay from everyone except children under 16; for foreign citizens the amount is a percentage of the base calculation amount set by accommodation type and size. It is not collected in districts and towns outside the regional centres, Tashkent, Nukus and listed tourist zones.lex.uzCabinet of Ministers Resolution No. 475 of 25.08.2022, Annex 3, para. 2 and Annex 1, as amended by CM Resolution No. 40 of 30.01.2026
ZambiaDeparture tax: The equivalent of USD 25, according to the UK government.The UK government says that on leaving Zambia all air passengers must pay the equivalent of 25 US dollars for international travel, normally included in the air ticket. The Australian and Canadian governments also say a departure levy is usually included in the cost of an international ticket. No Zambian official page we could read states the amount.gov.uk

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