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Tourism Taxation and Revenue
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Environmental Tax in Tourism
Taxes on activities or practices that have a negative impact on the environment, such as carbon emissions from airplanes.
Hotel Occupancy Tax
A tax that guests pay when they rent accommodations in a hotel, motel, inn, etc. The tax is a percentage of the room rate.
Airport Taxes and Fees
Charges that travelers pay at airports, which are included in the price of airline tickets
Tourist Tax or City Tax
A small fee collected by accommodations from guests, which is typically used for maintaining tourist facilities and services.
Entertainment Tax
Tax on entertainment services such as cinemas, amusement parks, sports events, and other leisure activities.
Value Added Tax (VAT) on Tourism Services
A consumption tax placed on a product whenever value is added at each stage of the supply chain, from production till the point of sale.
Sales Tax
A tax on sales or on the receipts from sales.
Departure Tax
A fee charged to travelers when leaving a country, sometimes included in the airfare or paid at the airport.
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