Tourist tax questions answered

A charge on visitors, usually per night of accommodation, that a city, region or country uses to pay for the costs tourism brings. It is also called a city tax, visitor levy, occupancy tax or taxe de séjour.

Often not. Booking sites frequently show the price "excluding city tax" and the hotel charges it on arrival or departure. Check the small print of your booking; some countries (such as Japan for the departure tax) build it into the ticket.

It depends on the place. Paris exempts under-18s, Wales exempts under-18s only in hostels and tents, Bhutan halves the fee for 6 to 12-year-olds, Galápagos charges children under 12 half. Where the tax is a percentage of the room price (Edinburgh, Amsterdam, Berlin), children make no difference unless they change the price.

Yes, since 24 July 2026: Edinburgh charges 5% of the room price on the first 5 nights. Glasgow, Aberdeen, Stirling, West Dunbartonshire and Cardiff have levies starting in 2027. Manchester and Liverpool hotels add a per-room charge through business improvement districts.

Not a legal one yet. On 10 September 2026 the government confirmed that mayors will be able to charge a percentage visitor levy, but a new law is needed first; plans are expected by 2028.

5% of the accommodation price before VAT, on the first 5 consecutive nights of each booking, for stays from 24 July 2026 that were booked from 1 October 2025.

Generally no: it is a legal charge that the hotel or host must collect, and in most places they owe it whether or not you pay. If you believe you are exempt (for example on disability benefits in Scotland), ask the host or claim a refund from the council.

Usually your hotel, host or booking platform, which pays it to the council or tax authority. Entry fees are paid online (Bali, New Zealand) or on arrival (Galápagos), and Japan's departure tax is added to your ticket.

Use the calculator on this site: pick the place and type of accommodation, then enter the nights, guests, children's ages and room price. It applies each place's caps and exemptions.

Yes. Every visitor accommodation provider in Wales must register with the Welsh Revenue Authority between 1 October 2026 and 31 March 2027, even where the council does not charge the levy.