Tourist tax

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A tourist tax is any form of tax aimed at generating revenue from tourists or the tourism industry.

Tourist taxes are generally a way for governments to generate revenue for the consolidated fund but can also be a hypothecated levy used to address the impacts of tourism.^[1]

The tax can be used to mitigate the increased demand on infrastructure and public services, to address the environmental and sustainable impact of tourism and to ensure an the tax burden is split equitably.^[1][2]

Tourist taxes are also used as a tool to regulate the flow and behaviour of tourists, to provide funds for specific events or projects, used to promote and market the destination or used to diversify the economy of areas reliant on tourism.^[1][3]

The process for paying tourist taxes can either be in advance as part of the visa process or through an online portal, directly on arrival or upon hotel check-in, or included as part of a bill or airline ticket.^[4]