{
  "name": "Hotel Taxes by City",
  "description": "Tourist taxes, levies and hotel taxes in the cities of the StaySats city guides. Each row gives the tax, the amount or rate, how it is charged, who collects it, the official source and the date of check.",
  "publisher": "StaySats",
  "url": "https://staysats.com/data/hotel-taxes-by-city.json",
  "license": "https://creativecommons.org/licenses/by/4.0/",
  "updated": "2026-10-13",
  "columns": [
    "city",
    "country",
    "tax",
    "amount_or_rate",
    "how_it_is_charged",
    "in_the_price_or_paid_apart",
    "source",
    "checked"
  ],
  "rows": [
    {
      "city": "Bali",
      "country": "Indonesia",
      "tax": "Foreign tourist levy (PWA); regional hotel tax (PBJT)",
      "amount_or_rate": "Levy: IDR 150,000 per person. Hotel tax: up to 10% (10% in Denpasar)",
      "how_it_is_charged": "Levy: flat, per foreign tourist and per entry. Hotel tax: share of the room price",
      "in_the_price_or_paid_apart": "Levy: paid apart, to the province. Hotel tax: on the hotel bill",
      "source": "Love Bali FAQ (https://lovebali.baliprov.go.id/faq) · Law 1/2022 (https://jdih.kemenkeu.go.id/api/download/770ecf1d-664b-48a1-88f4-8849b8ca7258/1TAHUN2022UU.pdf)",
      "checked": "2026-10-13"
    },
    {
      "city": "Tokyo",
      "country": "Japan",
      "tax": "Accommodation tax (shukuhaku-zei)",
      "amount_or_rate": "None under ¥10,000; ¥100 from ¥10,000 to ¥14,999; ¥200 from ¥15,000. From April 1, 2027: 3%, none under ¥13,000",
      "how_it_is_charged": "Per person per night, on the room-only price",
      "in_the_price_or_paid_apart": "Collected by the hotel; may be asked at the desk, apart from a prepaid price",
      "source": "Tokyo Bureau of Taxation (https://www.tax.metro.tokyo.lg.jp/kazei/leisure/shuk/jigyousha)",
      "checked": "2026-10-13"
    },
    {
      "city": "Paris",
      "country": "France",
      "tax": "Taxe de séjour, with three surcharges",
      "amount_or_rate": "€2.60 (1-star) to €15.93 (palace) per adult, surcharges included",
      "how_it_is_charged": "Per adult per night, by hotel class; minors exempt on proof of age",
      "in_the_price_or_paid_apart": "Collected by the hotel during the stay",
      "source": "Service-Public.fr (https://www.service-public.gouv.fr/entreprendre/actualites/A17929) · Ville de Paris (https://taxedesejour.paris.fr/) · Sénat (https://www.senat.fr/questions/base/2024/qSEQ241000766.html)",
      "checked": "2026-10-13"
    },
    {
      "city": "Lisbon",
      "country": "Portugal",
      "tax": "Municipal tourist tax (taxa turística)",
      "amount_or_rate": "€4 per guest, 7 nights at most (€28 per stay)",
      "how_it_is_charged": "Per guest aged 13 or over, per night",
      "in_the_price_or_paid_apart": "Collected by the hotel during the stay",
      "source": "Lisbon City Council (https://informacoeseservicos.lisboa.pt/fileadmin/informacoes_servicos/pedidos/pagamentos_taxas_tarifas/taxa_turistica_flyer_2024_EN.pdf)",
      "checked": "2026-10-13"
    },
    {
      "city": "London",
      "country": "United Kingdom",
      "tax": "None; VAT",
      "amount_or_rate": "No tourist tax; VAT 20%",
      "how_it_is_charged": "VAT on the room price; from the 29th day of a stay, only on the part that is not lodging",
      "in_the_price_or_paid_apart": "On the hotel bill",
      "source": "GOV.UK (https://www.gov.uk/government/consultations/overnight-visitor-levy-in-england) · HMRC (https://www.gov.uk/guidance/hotels-holiday-accommodation-and-vat-notice-7093)",
      "checked": "2026-10-13"
    },
    {
      "city": "New York City",
      "country": "United States",
      "tax": "Sales tax, hotel room occupancy tax, state hotel unit fee",
      "amount_or_rate": "14.75% plus $3.50 a night for a single room of $40 or more",
      "how_it_is_charged": "Share of the room rent, plus a fixed city charge per room and a state fee per unit, per night",
      "in_the_price_or_paid_apart": "Added to the bill; a website that resells the room collects them when you prepay",
      "source": "NYC Finance (https://www.nyc.gov/site/finance/business/business-hotel-room-occupancy-tax.page) · NY State Tax (https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf) · Bulletin ST-330 (https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/hotel_and_motel_occupancy.htm)",
      "checked": "2026-10-13"
    },
    {
      "city": "Miami",
      "country": "United States",
      "tax": "Florida sales tax and county surtax; Miami-Dade bed taxes; resort taxes in the beach towns",
      "amount_or_rate": "13% in most of the county, City of Miami included; 14% in Miami Beach; 11% in Surfside and Bal Harbour",
      "how_it_is_charged": "Share of the room rate, on stays of six months or less",
      "in_the_price_or_paid_apart": "On the hotel bill or in the prepaid total",
      "source": "Florida Department of Revenue (https://floridarevenue.com/taxes/Documents/flHistorySalesTaxRates.pdf)",
      "checked": "2026-10-13"
    },
    {
      "city": "Mexico City",
      "country": "Mexico",
      "tax": "Lodging tax (Impuesto por la Prestación de Servicios de Hospedaje); VAT (IVA)",
      "amount_or_rate": "Lodging tax 3.5%; VAT 16%",
      "how_it_is_charged": "Share of the total paid for lodging, deposits and advances included",
      "in_the_price_or_paid_apart": "Passed on to the guest by the hotel",
      "source": "Mexico City Finance (https://transparencia.finanzas.cdmx.gob.mx/repositorio/public/upload/repositorio/Tesoreria/123/b/Criterio_9/123_XV_Impuesto_por_la_prestacion_de_servicios_de_hospedaje_2024.pdf) · SAT (http://omawww.sat.gob.mx/fichas_tematicas/reforma_fiscal/Paginas/servicios_hoteleria_extranjeros2014.aspx)",
      "checked": "2026-10-13"
    },
    {
      "city": "Istanbul",
      "country": "Türkiye",
      "tax": "Accommodation tax (konaklama vergisi); VAT (KDV)",
      "amount_or_rate": "1% until December 31, 2026, under a decision published May 1, 2026; 2% before. VAT 10% on the night",
      "how_it_is_charged": "Share of the night's price and of services sold with it, VAT excluded",
      "in_the_price_or_paid_apart": "Shown on its own line of the invoice",
      "source": "Revenue Administration (GİB) (https://cdn.gib.gov.tr/api/gibportal-file/file/getFile?objectKey=DUYURU%2FUNIVERSAL%2F2026%2FCK11263_not.pdf) · Law 6802 (https://www.mevzuat.gov.tr/mevzuatmetin/1.3.6802.pdf)",
      "checked": "2026-10-13"
    },
    {
      "city": "Seoul",
      "country": "South Korea",
      "tax": "VAT",
      "amount_or_rate": "No hotel or tourist tax found; VAT 10%",
      "how_it_is_charged": "Share of the bill",
      "in_the_price_or_paid_apart": "On the bill; foreign tourists can claim it back at designated hotels, for stays of 30 nights or less, until December 31, 2028",
      "source": "National Tax Service (https://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=2275&cntntsId=7696) · Restriction of Special Taxation Act, art. 107-2 (https://www.law.go.kr/LSW/lsSideInfoP.do?lsiSeq=284389&joNo=0107&joBrNo=02&docCls=jo&urlMode=lsScJoRltInfoR)",
      "checked": "2026-10-13"
    },
    {
      "city": "Singapore",
      "country": "Singapore",
      "tax": "GST",
      "amount_or_rate": "No tourist tax found; GST 9%",
      "how_it_is_charged": "Share of the bill, service charge included",
      "in_the_price_or_paid_apart": "Prices may be shown before GST and service charge, with a notice saying so",
      "source": "IRAS (https://www.iras.gov.sg/taxes/goods-services-tax-%28gst%29/specific-business-sectors/hotel-and-food-beverage)",
      "checked": "2026-10-13"
    },
    {
      "city": "Hong Kong",
      "country": "Hong Kong SAR",
      "tax": "Hotel Accommodation Tax (HAT)",
      "amount_or_rate": "3% of the accommodation charge",
      "how_it_is_charged": "Share of the room charge, without the usual 10% service charge; stays of 28 nights or more excluded",
      "in_the_price_or_paid_apart": "On the bill; the hotel may collect it at check-in if the booking site did not",
      "source": "Inland Revenue Department (https://www.ird.gov.hk/eng/tax/hat.htm)",
      "checked": "2026-10-13"
    },
    {
      "city": "Bangkok",
      "country": "Thailand",
      "tax": "VAT",
      "amount_or_rate": "No city tourist tax; VAT 7%, local tax included, until September 30, 2027 (10% in the law)",
      "how_it_is_charged": "Share of the bill",
      "in_the_price_or_paid_apart": "On the hotel bill",
      "source": "Revenue Department (https://www.rd.go.th/1603.html)",
      "checked": "2026-10-13"
    },
    {
      "city": "Dubai",
      "country": "United Arab Emirates",
      "tax": "Tourism Dirham; VAT",
      "amount_or_rate": "Tourism Dirham: amount not verified on an official page. VAT 5%",
      "how_it_is_charged": "Tourism Dirham: per room and per night, by hotel class, 30 nights at most (search extract). VAT: share of the bill",
      "in_the_price_or_paid_apart": "Not verified today: on May 21, 2026, Dubai announced that registered hotels could stop collecting it, for a period not yet dated",
      "source": "Dubai Legislation Portal (https://dlp.dubai.gov.ae/) (search extract) · Federal Tax Authority (https://tax.gov.ae/-/media/Files/EN/PDF/Guides/Taxable-Person-Guide-June-2018.pdf) · Dubai Media Office (https://mediaoffice.ae/en/news/2026/may/21-05/hamdan-bin-mohammed)",
      "checked": "2026-10-13"
    }
  ]
}