Published on November 22, 2025

UK joins Germany, Austria, Spain, Italy, France, and others to implement major changes in European tourism taxes from 2026. These changes aim to address overtourism, ensure sustainable growth, and fund vital local infrastructure to support increasing visitor numbers. With new levies and surcharges on accommodation stays, countries across Europe are seeking to manage the impact of tourism while enhancing the overall visitor experience. These adjustments will see local municipalities gaining more power to set and collect taxes, with the additional revenue reinvested into tourism-related services, cultural initiatives, and infrastructure improvements to better handle the growing influx of tourists.

In the United Kingdom, the Visitor Levy (Scotland) Act 2024 has granted local authorities in Scotland the power to implement a tourism tax on paid overnight stays starting in 2026. The City of Edinburgh is among the first to take action, planning to introduce a 5% levy on the accommodation charge for stays from 24 July 2026. The additional revenue generated from the tax will be reinvested into local tourism infrastructure, services, and cultural initiatives, aiming to enhance the visitor experience and support sustainable tourism. The levy will apply to all paid overnight accommodation, including hotels, hostels, B&Bs, and self-catering rentals. This is a significant step for local tourism tax implementation in the UK, as municipalities in other regions, such as England and Wales, have not yet introduced similar charges.
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| Aspect | Detail |
|---|---|
| Start date | 24 July 2026 (for stays booked from 1 October 2025) |
| Scope | 5% levy on paid overnight accommodation in Edinburgh |
| Purpose | Revenue reinvested in tourism infrastructure and cultural services |
| Municipal decision | Edinburgh, among other Scottish cities, to implement starting in 2026 |

In Italy, the national government has empowered local municipalities to continue or increase the overnight stay tax (“imposta di soggiorno”) from 1 January 2026. Municipalities have the flexibility to apply higher tariffs based on the type of accommodation, with 70% of the additional tax revenue being allocated to local tourism services and the remaining 30% directed to national welfare funds that support disability and minor welfare. This change isn’t a new national tax but an extension of existing tax powers for local authorities to address tourism infrastructure and sustainability.Aspect Detail Start date 1 January 2026 Scope Overnight stay tax at municipal level Key change Municipalities may continue elevated tax rates; revenue sharing 70/30 Additional note This is not a new national tax but an extension/enhancement of existing tax regime

In the state of Bremen, which includes the cities of Bremen and Bremerhaven, the local government has legislated an increase in the citytax from 5.0% to 5.5% of the accommodation charge. This adjustment will take effect from 1 January 2026 and will apply to all paid overnight stays in the region. The increased revenue will continue to be used to support tourism services and local infrastructure development, helping maintain the high standards of service that attract visitors to these key cities. The increase is a reflection of the region’s growing tourism sector and its need for more robust local investment.
| Aspect | Detail |
|---|---|
| Start date | 1 January 2026 |
| Scope | Tourism/overnight stay levy in the Land of Bremen (Citytax) |
| Key change | Increase in rate from 5.0% to 5.5% of the accommodation amount |
| Applicability | Paid overnight stays subject to the levy |

In Barcelona, the municipal government has introduced a by‑law that implements a surcharge on the “Stays in Tourist Establishments Tax” (“Impost d’Estades en Establiments Turístics”), which is regulated by the regional government of Catalonia. The surcharge will be applied from 1 April 2024, in addition to the existing regional base tax. This surcharge will be €3.25 per person per night for tourists staying in tourist accommodations within the city. The municipal portion of this tax is designed to contribute to local tourism services and infrastructure, aligning with the regional tax system that aims to manage the impact of tourism and ensure sustainable growth in the city’s visitor economy.Aspect Detail Effective date From 1 April 2024 (municipal surcharge) Scope Surcharge for stays in tourist establishments in Barcelona Amount €3.25 per person/night from April 2024 onwards (surcharge) Purpose Municipal portion of regional tax system for tourism stays

In France, municipal governments (or inter‑municipal authorities) set and collect a tourist accommodation tax known as the taxe de séjour, which applies to visitors staying overnight in paid accommodation. The tax is determined by each commune or group of communes, and applies per person, per night, with the rate depending on the category of the accommodation (hotel, furnished rental, camping, etc.). Accommodation providers collect the tax and remit it to the local authority.
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| Aspect | Detail |
|---|---|
| Who pays | Visitors staying in paid accommodation units (hotels, B&Bs, furnished rentals, campsites, marinas) |
| Who sets rate | Municipal council (or inter‑municipal body) sets tax per unit and/or per person/night |
| Where to find rate | Taxe de séjour database on national tax website for each commune |

In Austria, many municipalities impose a local overnight stay tax known as Nächtigungsabgabe or Kurtaxe. This tax is applied to visitors staying in paid accommodations, such as hotels, guesthouses, and holiday flats. The tax rate is set within a provincial framework, but the administration and collection of the tax are carried out by the individual municipalities. The legal basis for this tax is laid out in the provincial tourism laws, such as §12 of the Lower Austrian Tourism Act, which allows municipalities to charge the tax and determine the rate. Rates vary by municipality, with Vienna setting its tax rate at approximately 3.2% of the net accommodation charge. This revenue helps support local tourism services and infrastructure projects.Aspect Detail Legal framework Municipalities collect the overnight stay tax under provincial tourism law Applicable to Paid overnight stays in accommodation (hotels, guesthouses, holiday flats) Typical rate Varies by municipality; e.g., in Vienna approx 3.2% of net accommodation charge
Beyond the major tax hikes in the UK, Germany, and France, several other European nations are expected to raise tourism taxes as part of broader strategies to manage overtourism and support infrastructure. For example, Greece has approved significant increases in taxes on short‑term rentals and cruise arrivals, aiming to bolster local services and address recovery needs. Similarly, Spain’s Catalonia region plans to nearly double its tourist tax by the end of 2025, using the additional revenue to alleviate pressures on housing and urban infrastructure. These moves indicate that increasing tourism levies is becoming a common approach in Europe to ensure sustainable tourism growth and balance the impact of rising visitor numbers.
The implementation of major changes in tourism taxes across the UK, Germany, Austria, Spain, Italy, France, and other European countries from 2026 marks a critical step toward managing overtourism and promoting sustainable growth. These new measures will ensure vital infrastructure is funded and services are improved to support increasing visitor numbers.
UK joins Germany, Austria, Spain, Italy, France, and others to implement major changes in European tourism taxes from 2026. These changes aim to address overtourism, ensure sustainable growth, and fund vital local infrastructure to support increasing visitor numbers.
As these taxes take effect, it will be crucial for tourists and accommodation providers to stay informed about the changes. By reinvesting the revenue into local communities, these countries aim to create a more balanced and sustainable tourism economy.
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Saturday, November 22, 2025
Saturday, November 22, 2025
Saturday, November 22, 2025
Saturday, November 22, 2025
Saturday, November 22, 2025
Saturday, November 22, 2025