Global implementation of tourism taxes and regulations

Various international destinations are introducing new taxes and regulatory requirements for travelers to manage tourism and fund local services.

In the United Kingdom, Edinburgh has applied a 5% surcharge on accommodation services, including hotels and short-term rentals. Japan has tripled its International Tourist Tax from 1,000 to 3,000 yen for travelers departing by air or sea. Thailand is planning a tourism tax for April 2027, intended to fund infrastructure, security, and medical coverage for visitors.

In Indonesia, Bali has implemented a “Love Bali” tourist tax of approximately 150,000 IDR, alongside new visa requirements and mandatory electronic arrival cards.

In the Maldives, the government has introduced a 17% Tourism Goods and Services Tax (TGST) on the margins earned by foreign tour operators. Following amendments to the Goods and Services Tax Act passed in late August, the tax was scheduled to apply to foreign travel agents and online booking platforms starting 1 October.

The Indian Association of Tour Operators (IATO) has requested a one-year delay for the implementation, with President Ravi Gosain stating that the tax and compliance requirements could increase costs for Indian operators while global tourism margins are under pressure. The association noted a lack of adequate consultation regarding administrative challenges and economic impact. Additionally, the Maldives Inland Revenue Authority (MIRA) has reminded resort operators that fourth-quarter Tourism Land Rent payments are due, noting that late payments are subject to daily statutory fines and interest.