Tourists planning international trips may need to pay closer attention to local accommodation taxes, as several major global cities impose significant levies on hotel stays and holiday rentals.
Tourist taxes, typically charged per night or as a percentage of accommodation costs, are increasingly used by governments and city authorities to fund infrastructure, tourism promotion, and public services required to support large numbers of visitors.
Recent data on global accommodation levies shows that cities across North America and Europe dominate the list of destinations with the highest nightly tourist taxes, according to a report by Holidu.
Below are some of the cities where visitors pay the most in accommodation-related tourist taxes, ranked from the least expensive among the top 10 to the most expensive.
Kyoto already raised its accommodation tax by up to 900% since March 1, 2026, making it the highest tourist levy in Japan. The updated charges apply per person per night and are collected directly through hotels and other accommodations.
Depending on the nightly cost of a room, travellers now pay between $6 and $66 per night. The tax applies to the cost of the room, excluding meals and consumption tax. Budget hotels under ¥6,000 remain at ¥200 per night, mid-range stays ¥6,000–¥19,999 are ¥400, upscale ¥20,000–¥49,999 are ¥1,000, premium ¥50,000–¥99,999 are ¥4,000, and luxury rooms ¥100,000 and above now carry a ¥10,000 per night levy.
