Published on
November 27, 2025

In 2025, England, Russia, Greece, Spain’s Catalonia region, the Netherlands (Amsterdam), and Thailand have formalised or advanced policies involving tourist taxes or visitor levies. These developments follow global tourism recovery and increased governmental focus on infrastructure funding, local service maintenance, and sustainable visitor management. While each destination has its own legislative framework and objectives, all share a common trend: regulating tourism-related pressures through structured fees applied to overnight stays or national entry.
England leads the list of 2025 policy developments as the national government confirmed that local authorities — specifically mayoral administrations — will now have the legal authority to introduce a tourist tax, also described as a visitor levy, on overnight stays. This initiative was announced as part of England’s broader urban governance and financial reform agenda.
According to the UK Government’s framework outlined publicly in late 2025, city-led administrations may begin implementing a structured accommodation levy on hotels, bed-and-breakfast establishments, guesthouses, serviced apartments, short-term rentals, and similar lodging categories. While the national policy authorises the mechanism, the exact tax amounts will be set individually by each city or region, with no fixed national rate.
The levy is designed to support transport networks, urban maintenance, public infrastructure, and the wider visitor economy. The policy also allows cities such as London, Manchester, Liverpool, Newcastle, Birmingham, and Bristol to prepare consultation rounds before setting their own rates. The measure aligns England with Scotland and Wales, where similar visitor-levy powers already exist.
England’s model remains accommodation-based, not per-entry, and applies only to paid overnight stays, excluding private stays with family or friends.
Russia began applying a nationwide tourist tax on 1 January 2025, following amendments to its taxation framework previously used for regional “resort fees.” Under the updated system, regional authorities may introduce the levy within the national tax code, and accommodation providers are legally the taxpayers, although hotels customarily pass the cost to guests in accordance with standard lodging practices.
The Russian Government’s formal structure establishes a percentage-based tax attached to accommodation charges. The policy’s rollout includes a phased escalation model that continues over several years, ensuring consistency with Russia’s stated objective of supporting local tourism infrastructure, environmental maintenance, public facilities, and regional economic development. This system replaces older, fragmented regional tourist-fee laws and shifts Russia into a uniform compliance model across municipalities that opt in.
The tourist tax applies to hotels, hostels, sanatoriums, short-term rentals, and similar registered lodging providers, as categorised in Russia’s regional administrative codes.
Greece continues its long-established accommodation tax with updated 2025 structures that apply to hotels, villas, apartments, and short-term rentals. Greece’s system is flat-rate per room per night and varies by lodging classification and season.
The Greek Government maintains this tax structure to support tourism infrastructure maintenance, environmental resilience, and sustainable destination management, particularly during high-season months where visitor density places significant pressure on local services. The levy applies across mainland destinations and islands, including major tourism areas such as Crete, Rhodes, Santorini, Mykonos, Corfu, and Athens.
The 2025 adjustments reflect an ongoing national strategy aimed at sustaining Greece’s large tourism economy while managing seasonal demand and allocating revenue toward public services, utilities, and municipal maintenance relevant to high-traffic destinations.
In Spain, the Catalonia region — which includes Barcelona, Girona, Tarragona, and the Costa Brava — continues to refine its tourist levy framework. Catalonia’s tourist tax applies to hotels, short-term rentals, campsites, hostels, and cruise embarkations, administered at a regional level with municipal flexibility.
The Government of Catalonia’s 2025 updates aim to strengthen local authority powers over taxation rates and distribution of visitor-related revenue. This adjustment follows ongoing concerns around overtourism, urban congestion, environmental conservation, and resident quality-of-life impacts in high-traffic cities like Barcelona.
Municipalities may adjust their local lodging-levy structures, pending finalisation through respective tourism and finance departments. Catalonia’s system remains daily and accommodation-based, and applies to both domestic and international visitors staying in paid lodging. The levy’s core objective is to support public infrastructure, local transport services, and sustainable tourism development, with revenue further allocated to environmental and cultural-site protection.
Amsterdam continues operating one of Europe’s most established and structured lodging-tax systems. The Dutch Government authorises municipalities to determine their own tourist-levy rates, and Amsterdam applies a percentage of the accommodation cost, a model that remains unchanged in 2025.
The tax applies to hotels, holiday rentals, guesthouses, and campsites, including additional provisions for visitors arriving via river or sea cruise vessels. Amsterdam’s percentage-based approach aligns with the municipality’s policy goal of maintaining city infrastructure, public transport, waste services, cultural preservation, and urban environmental management, particularly in neighbourhoods that experience high visitor turnover.
The Netherlands’ national structure allows other Dutch municipalities to apply their own local tourist levies, but Amsterdam continues to be the most prominent example due to its global tourism volume and urban density.
Thailand has been assessing the implementation of a national tourist tax as of 2025. The Thai Government has outlined intentions to support tourism infrastructure, environmental initiatives, heritage-site maintenance, and sustainable visitor policies through the potential establishment of a structured national levy.
While the Government of Thailand has not assigned a finalised charge or start date in 2025, formal evaluation continues within ministries related to tourism, finance, and public administration. Any future levy is expected to apply to international visitors, either as a national entry fee or an accommodation-based fee, depending on the final legislative structure approved.
Thailand’s tourism strategy emphasises long-term environmental stability across key destinations such as Bangkok, Phuket, Krabi, Koh Samui, Chiang Mai, Pattaya, and national marine parks, where peak-season activity continues to increase.
| Destination | Tax Basis | Applies To | Administrative Level | Primary Government Purpose |
|---|---|---|---|---|
| England (UK) | Overnight accommodation levy | Hotels, B&Bs, guesthouses, short-term rentals | Local authorities (mayoral powers) | Infrastructure, local services, transport, visitor-economy support |
| Russia | Percentage-based lodging tax | Hotels, hostels, rentals, sanatoriums | Regional governments within national structure | Tourism infrastructure, public services, regional development |
| Greece | Nightly room-based levy | Hotels, villas, apartments, rentals | National law with structured categories | Tourism infrastructure, environmental resilience, sustainability |
| Spain (Catalonia) | Daily accommodation levy | Hotels, rentals, campsites, hostels | Regional government with municipal flexibility | Overtourism control, local services, environmental and cultural protection |
| Netherlands (Amsterdam) | Percentage of lodging cost | Hotels, rentals, hostels, cruise visitors | Municipal authority under national framework | City infrastructure, transport, cultural and environmental management |
| Thailand | Proposed national tourism levy | Expected for foreign visitors (entry or lodging-based) | National government; pending final approval | Tourism infrastructure, environmental protection, heritage-site management |
The introduction and adjustment of tourist taxes across England, Russia, Greece, Spain’s Catalonia region, the Netherlands, and Thailand reflects a shared movement across governments to maintain sustainable tourism conditions. While the structure differs among destinations — with some applying room-based fees and others percentage-based levies — the overarching goals remain consistent: ensuring that visitor activity contributes directly to infrastructure funding, environmental conservation, and improved public services.
For travellers in 2025, these developments mean that accommodation costs in many global destinations may include a formalised levy. Hotel websites, booking platforms, and rental providers generally list these charges either integrated into nightly prices or as separate tax lines. Travellers planning multi-night stays in major cities or resort areas should therefore review applicable levies during the booking process to estimate full trip costs accurately.

