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Binnenmarkt, Industrie, Unternehmertum und KMU
Allgemeine Veröffentlichungen

Study on the impact of taxes on the competitiveness of European tourism with EU tourism tax tool


Datum der Veröffentlichung
30 November 2017
Generaldirektion Binnenmarkt, Industrie, Unternehmertum und KMU


Taxation can influence the number of travellers and the amount of tourist products and services consumed. It may also have other induced and catalytic effects in related sectors.

While taxation in tourism falls under the competences of EU countries, it is important to showcase its impact on the competitiveness and employment in the sector. The study on taxes and competitiveness in European tourism offers:

  • a compilation of the main taxes impacting tourism SMEs and their rates at national level
  • an economic analysis of the impact of taxes in relation to the variations in tourism demand
  • case studies of tax systems at national, regional and local level
  • a taxation tool that can be used to assess the potential impact on the accommodation sector and the wider economy from a nominal or percentage change in occupancy taxes

Download the database of key taxes (124 KB) on the tourism sector across the EU

Download the EU tourism tax tool 2017 (7 MB)