The three models
Flat per guest per night: a fixed amount for each taxable guest for each night, often with children exempt and a maximum number of nights. Lisbon charges €4 per guest per night for guests aged 13 and over, up to 7 nights.
Percentage of the price: a share of the nightly accommodation price for the whole unit, whatever the number of guests. Amsterdam charges 12.5% of the room price excluding VAT.
Percentage per guest with a cap: the nightly price is divided by the number of guests, a percentage of that per-guest price is charged for each taxable guest, and the result is capped per guest per night. Paris applies this to unclassified furnished rentals: a 5% base rate plus surcharges of 10%, 15% and 200% (16.25% in total), capped at €15.93 per guest per night in 2026, with under-18s exempt.
Worked examples
Lisbon: two adults and a child stay nine nights. Only seven nights and two guests are taxed: 2 × 7 × €4 = €56.
Amsterdam: four nights at €200 a night is €800, and 12.5% of that is €100.
Paris: €300 a night for two adults and a child is €100 per guest. 16.25% of €100 is €16.25, which is above the €15.93 cap, so each adult pays €15.93 a night: €31.86 a night and €95.58 for three nights. The child is exempt.
Who collects and pays
Airbnb collects and pays tourist tax automatically in many cities, including Amsterdam, Lisbon and Paris; Booking.com and Vrbo do so in some places and not others. Where the platform does not collect, the host or the manager does, and has to file returns with the city. Direct bookings are always the host’s responsibility. Check each city and each platform, and record which channel paid what, so you do not pay twice or not at all. The tax is only one of the city’s rules; the guides to Amsterdam, Paris and Lisbon cover permits, registration and night caps.
Building it into the price
Tourist tax is usually shown separately from the rent, because it is the guest’s tax and not income to the host. A direct booking website adds it to each quote with the rules for that property, and pricing rules keep it separate from the nightly rate. For the rules around registration and licences, see the city guides in short-term rental regulations.
Common questions
How much is the tourist tax in Amsterdam?
As checked on 19 October 2026, 12.5% of the accommodation price excluding VAT, charged per night. Confirm the current rate with the City of Amsterdam.
How much is the tourist tax in Lisbon?
€4 per guest per night for guests aged 13 and over, up to a maximum of 7 nights per stay, as checked on 19 October 2026.
How is the Paris taxe de séjour calculated for an unclassified rental?
A 5% base rate on the price per guest, plus surcharges that bring it to 16.25%, capped at €15.93 per guest per night in 2026. Guests under 18 are exempt.
Does Airbnb collect tourist tax?
In many cities, including Amsterdam, Lisbon and Paris, yes. Elsewhere, and for direct bookings, the host collects and pays it.
Done by hand once. Done automatically from now on.
Add tourist tax to every direct booking quote with the rules for each property, kept separate from the rent.