{
  "title": "Hotel tourist tax rates: October 2026 compilation",
  "compiled_on": "2026-10-17",
  "next_review": "2027-01-17",
  "sources": [
    {
      "id": "paris",
      "city": "Paris",
      "organisation": "City of Paris",
      "date": "accessed October 2026",
      "publication_date": null,
      "url": "https://taxedesejour.paris.fr/includes/download/rv3R1V-Les-tarifs-en-vigueur-a-partir-du-1er-janvier-2026.pdf",
      "locator": "PDF p1, final total column; adult/person/night",
      "effective": "2026-01-01",
      "currency": "EUR",
      "context": "Classified hotels; totals include the departmental and regional additions.",
      "rates": [
        [
          "1-star hotel",
          "2.60"
        ],
        [
          "2-star hotel",
          "3.25"
        ],
        [
          "3-star hotel",
          "5.53"
        ],
        [
          "4-star hotel",
          "8.45"
        ],
        [
          "5-star hotel",
          "11.70"
        ],
        [
          "Palace hotel",
          "15.93"
        ]
      ]
    },
    {
      "id": "nice",
      "city": "Nice",
      "organisation": "Métropole Nice Côte d'Azur",
      "date": "accessed October 2026",
      "publication_date": null,
      "url": "https://taxedesejour.ofeaweb.fr/Content/configuration/metropole-nca/ImprimesDeclaratif/2026%20Tourist%20Tax%20Rates%20-%20METROPOLE%20NICE%20COTE%20D%27AZUR.pdf",
      "locator": "PDF p1, total tourist tax column; p2 states under-18 exemption",
      "effective": "2026-01-01",
      "currency": "EUR",
      "context": "Classified hotels in the metropolitan territory; totals include the additional tax.",
      "rates": [
        [
          "1-star hotel",
          "1.07"
        ],
        [
          "2-star hotel",
          "1.34"
        ],
        [
          "3-star hotel",
          "2.28"
        ],
        [
          "4-star hotel",
          "3.48"
        ],
        [
          "5-star hotel",
          "4.69"
        ],
        [
          "Palace hotel",
          "6.43"
        ]
      ]
    },
    {
      "id": "rome",
      "city": "Rome",
      "organisation": "Roma Capitale",
      "date": "accessed October 2026",
      "publication_date": null,
      "url": "https://www.comune.roma.it/web-resources/cms/documents/Nuove_tariffe_contributo_di_soggiorno_dal_01.10.2023_logo.pdf",
      "locator": "PDF p1, first five hotel rows; maximum ten consecutive nights at same property",
      "effective": "2023-10-01",
      "currency": "EUR",
      "context": "Published hotel schedule effective October 2023, still linked by the official tourism service when checked; maximum ten consecutive nights at the same property.",
      "rates": [
        [
          "1-star hotel",
          "4.00"
        ],
        [
          "2-star hotel",
          "5.00"
        ],
        [
          "3-star hotel",
          "6.00"
        ],
        [
          "4-star hotel",
          "7.50"
        ],
        [
          "5-star hotel",
          "10.00"
        ]
      ]
    },
    {
      "id": "florence",
      "city": "Florence",
      "organisation": "City of Florence",
      "date": "December 2024",
      "publication_date": "2024-12-10",
      "url": "https://servizi.comune.fi.it/sites/www.comune.fi.it/files/deliberazione_di_giunta_completa-dg_2024_00599_00535-1.pdf",
      "locator": "PDF p8, hotel table; official service page identifies effective date",
      "effective": "2025-02-01",
      "currency": "EUR",
      "context": "Hotel rates in decision DG/2024/00535, effective February 2025 according to the current city service page.",
      "rates": [
        [
          "1-star hotel",
          "3.50"
        ],
        [
          "2-star hotel",
          "4.50"
        ],
        [
          "3-star hotel",
          "6.00"
        ],
        [
          "4-star hotel",
          "7.00"
        ],
        [
          "5-star hotel",
          "8.00"
        ]
      ]
    },
    {
      "id": "venice",
      "city": "Venice",
      "organisation": "City of Venice",
      "date": "March 2025",
      "publication_date": "2025-03-10",
      "url": "https://www.comune.venezia.it/sites/comune.venezia.it/files/documenti/Tributi/ids/TARIFFE%20IDS%20-%20STRUTTURE%20con%20classificazione%20L.R.%2011_2013_valide%20dal%2001.04.2025.pdf",
      "locator": "PDF p2: ALBERGHI, Intero columns for Centro Storico and Terraferma; p1 season; municipal landing page five-night cap",
      "effective": "2025-04-01",
      "currency": "EUR",
      "context": "Full adult hotel rates for February through December only, capped at five consecutive nights. Historic centre and mainland are separate tax zones. January uses a different schedule. The overnight tax is separate from the day-visitor access contribution.",
      "rates": [
        [
          "1-star hotel, historic centre",
          "1.00"
        ],
        [
          "2-star hotel, historic centre",
          "2.00"
        ],
        [
          "3-star hotel, historic centre",
          "3.50"
        ],
        [
          "4-star hotel, historic centre",
          "4.50"
        ],
        [
          "5-star hotel, historic centre",
          "5.00"
        ],
        [
          "1-star hotel, mainland",
          "0.70"
        ],
        [
          "2-star hotel, mainland",
          "1.40"
        ],
        [
          "3-star hotel, mainland",
          "2.40"
        ],
        [
          "4-star hotel, mainland",
          "3.10"
        ],
        [
          "5-star hotel, mainland",
          "3.50"
        ]
      ]
    },
    {
      "id": "kyoto",
      "city": "Kyoto",
      "organisation": "City of Kyoto",
      "date": "March 2026",
      "publication_date": "2026-03-27",
      "url": "https://www.city.kyoto.lg.jp/gyozai/page/0000236942.html",
      "locator": "Tax rates section and implementation date Reiwa 8 March 1; room-only fee includes service, excludes meals and consumption tax",
      "effective": "2026-03-01",
      "currency": "JPY",
      "context": "Room-only price bands are per person per night, including service charges but excluding meals and consumption tax. Applies to stays from March 2026; earlier 2026 stays had different rates.",
      "rates": [
        [
          "Room price below JPY 6,000",
          "200"
        ],
        [
          "Room price JPY 6,000 to below 20,000",
          "400"
        ],
        [
          "Room price JPY 20,000 to below 50,000",
          "1000"
        ],
        [
          "Room price JPY 50,000 to below 100,000",
          "4000"
        ],
        [
          "Room price JPY 100,000 or more",
          "10000"
        ]
      ]
    },
    {
      "id": "osaka",
      "city": "Osaka",
      "organisation": "Osaka Prefectural Government",
      "date": "February 2026",
      "publication_date": "2026-02-20",
      "url": "https://www.pref.osaka.lg.jp/o070070/toshimiryoku/syukuhakuzei/index.html",
      "locator": "Current tax table above pre-August-2025 table; mandatory cleaning and service included, meals and taxes excluded",
      "effective": "2025-09-01",
      "currency": "JPY",
      "context": "Prefectural tax applying in Osaka city. Price bands are per person per night, including mandatory service and cleaning charges, excluding meals and taxes. The current taxable bands begin at JPY 5,000; do not use the older schedule further down the source.",
      "rates": [
        [
          "Room price JPY 5,000 to below 15,000",
          "200"
        ],
        [
          "Room price JPY 15,000 to below 20,000",
          "400"
        ],
        [
          "Room price JPY 20,000 or more",
          "500"
        ]
      ]
    },
    {
      "id": "tokyo",
      "city": "Tokyo",
      "organisation": "Tokyo Metropolitan Government",
      "date": "accessed October 2026",
      "publication_date": null,
      "url": "https://www.tax.metro.tokyo.lg.jp/shitsumon/leisure/general_01",
      "locator": "Current-system table, Q1; Q3/6 room charge definition; future regime shown separately",
      "effective": "Current 2026 system",
      "currency": "JPY",
      "context": "Current 2026 hotel and ryokan system, using room-only price per person per night including service but excluding meals and taxes. Below JPY 10,000 is not taxed. The future system shown by the authority is not used here.",
      "rates": [
        [
          "Room price JPY 10,000 to below 15,000",
          "100"
        ],
        [
          "Room price JPY 15,000 or more",
          "200"
        ]
      ]
    },
    {
      "id": "lisbon",
      "city": "Lisbon",
      "organisation": "Lisbon City Council",
      "date": "August 2024",
      "publication_date": "2024-08",
      "url": "https://informacoeseservicos.lisboa.pt/fileadmin/informacoes_servicos/pedidos/pagamentos_taxas_tarifas/taxa_turistica_flyer_2024_EN.pdf",
      "locator": "PDF p2, How much / Who pays; p1 August 2024 imprint",
      "effective": "2024-09-01",
      "currency": "EUR",
      "context": "Municipality of Lisbon overnight tax; guests aged thirteen and over, subject to exemptions; maximum seven nights per stay. This is not the maritime arrival tax.",
      "rates": [
        [
          "Hotel overnight stay",
          "4.00"
        ]
      ]
    },
    {
      "id": "prague",
      "city": "Prague",
      "organisation": "Prague 7 Municipal District",
      "date": "accessed October 2026",
      "publication_date": null,
      "url": "https://www.praha7.cz/potrebuji-zaridit/mistni-poplatky/mistni-poplatek-z-pobytu/",
      "locator": "POPLATKY / SAZBA POPLATKU: 50 Kc per person per commenced day except arrival, effective 1 January 2022; opening and DOPLNUJICI INFORMACE: paid stays, residency and 60-day scope",
      "effective": "2022-01-01",
      "currency": "CZK",
      "context": "Prague 7 paid hotel stays by non-exempt adults not registered in the municipality, lasting no more than 60 consecutive days with one provider; arrival day excluded. Rate effective 1 January 2022, current official guidance checked October 2026. Stays longer than 60 days are outside the charge, including their first 60 days.",
      "rates": [
        [
          "Hotel overnight stay, Prague 7",
          "50"
        ]
      ]
    }
  ],
  "records": [
    {
      "id": "paris-01",
      "city": "Paris",
      "category": "1-star hotel",
      "currency": "EUR",
      "rate_per_person_night": "2.60",
      "example_two_adults_three_nights": "15.60",
      "effective_from": "2026-01-01",
      "source_id": "paris",
      "source_organisation": "City of Paris",
      "source_url": "https://taxedesejour.paris.fr/includes/download/rv3R1V-Les-tarifs-en-vigueur-a-partir-du-1er-janvier-2026.pdf",
      "source_publication_date": null,
      "accessed": "2026-10-17",
      "source_locator": "PDF p1, final total column; adult/person/night",
      "conditions": "Classified hotels; totals include the departmental and regional additions.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "paris-02",
      "city": "Paris",
      "category": "2-star hotel",
      "currency": "EUR",
      "rate_per_person_night": "3.25",
      "example_two_adults_three_nights": "19.50",
      "effective_from": "2026-01-01",
      "source_id": "paris",
      "source_organisation": "City of Paris",
      "source_url": "https://taxedesejour.paris.fr/includes/download/rv3R1V-Les-tarifs-en-vigueur-a-partir-du-1er-janvier-2026.pdf",
      "source_publication_date": null,
      "accessed": "2026-10-17",
      "source_locator": "PDF p1, final total column; adult/person/night",
      "conditions": "Classified hotels; totals include the departmental and regional additions.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "paris-03",
      "city": "Paris",
      "category": "3-star hotel",
      "currency": "EUR",
      "rate_per_person_night": "5.53",
      "example_two_adults_three_nights": "33.18",
      "effective_from": "2026-01-01",
      "source_id": "paris",
      "source_organisation": "City of Paris",
      "source_url": "https://taxedesejour.paris.fr/includes/download/rv3R1V-Les-tarifs-en-vigueur-a-partir-du-1er-janvier-2026.pdf",
      "source_publication_date": null,
      "accessed": "2026-10-17",
      "source_locator": "PDF p1, final total column; adult/person/night",
      "conditions": "Classified hotels; totals include the departmental and regional additions.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "paris-04",
      "city": "Paris",
      "category": "4-star hotel",
      "currency": "EUR",
      "rate_per_person_night": "8.45",
      "example_two_adults_three_nights": "50.70",
      "effective_from": "2026-01-01",
      "source_id": "paris",
      "source_organisation": "City of Paris",
      "source_url": "https://taxedesejour.paris.fr/includes/download/rv3R1V-Les-tarifs-en-vigueur-a-partir-du-1er-janvier-2026.pdf",
      "source_publication_date": null,
      "accessed": "2026-10-17",
      "source_locator": "PDF p1, final total column; adult/person/night",
      "conditions": "Classified hotels; totals include the departmental and regional additions.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "paris-05",
      "city": "Paris",
      "category": "5-star hotel",
      "currency": "EUR",
      "rate_per_person_night": "11.70",
      "example_two_adults_three_nights": "70.20",
      "effective_from": "2026-01-01",
      "source_id": "paris",
      "source_organisation": "City of Paris",
      "source_url": "https://taxedesejour.paris.fr/includes/download/rv3R1V-Les-tarifs-en-vigueur-a-partir-du-1er-janvier-2026.pdf",
      "source_publication_date": null,
      "accessed": "2026-10-17",
      "source_locator": "PDF p1, final total column; adult/person/night",
      "conditions": "Classified hotels; totals include the departmental and regional additions.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "paris-06",
      "city": "Paris",
      "category": "Palace hotel",
      "currency": "EUR",
      "rate_per_person_night": "15.93",
      "example_two_adults_three_nights": "95.58",
      "effective_from": "2026-01-01",
      "source_id": "paris",
      "source_organisation": "City of Paris",
      "source_url": "https://taxedesejour.paris.fr/includes/download/rv3R1V-Les-tarifs-en-vigueur-a-partir-du-1er-janvier-2026.pdf",
      "source_publication_date": null,
      "accessed": "2026-10-17",
      "source_locator": "PDF p1, final total column; adult/person/night",
      "conditions": "Classified hotels; totals include the departmental and regional additions.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "nice-07",
      "city": "Nice",
      "category": "1-star hotel",
      "currency": "EUR",
      "rate_per_person_night": "1.07",
      "example_two_adults_three_nights": "6.42",
      "effective_from": "2026-01-01",
      "source_id": "nice",
      "source_organisation": "Métropole Nice Côte d'Azur",
      "source_url": "https://taxedesejour.ofeaweb.fr/Content/configuration/metropole-nca/ImprimesDeclaratif/2026%20Tourist%20Tax%20Rates%20-%20METROPOLE%20NICE%20COTE%20D%27AZUR.pdf",
      "source_publication_date": null,
      "accessed": "2026-10-17",
      "source_locator": "PDF p1, total tourist tax column; p2 states under-18 exemption",
      "conditions": "Classified hotels in the metropolitan territory; totals include the additional tax.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "nice-08",
      "city": "Nice",
      "category": "2-star hotel",
      "currency": "EUR",
      "rate_per_person_night": "1.34",
      "example_two_adults_three_nights": "8.04",
      "effective_from": "2026-01-01",
      "source_id": "nice",
      "source_organisation": "Métropole Nice Côte d'Azur",
      "source_url": "https://taxedesejour.ofeaweb.fr/Content/configuration/metropole-nca/ImprimesDeclaratif/2026%20Tourist%20Tax%20Rates%20-%20METROPOLE%20NICE%20COTE%20D%27AZUR.pdf",
      "source_publication_date": null,
      "accessed": "2026-10-17",
      "source_locator": "PDF p1, total tourist tax column; p2 states under-18 exemption",
      "conditions": "Classified hotels in the metropolitan territory; totals include the additional tax.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "nice-09",
      "city": "Nice",
      "category": "3-star hotel",
      "currency": "EUR",
      "rate_per_person_night": "2.28",
      "example_two_adults_three_nights": "13.68",
      "effective_from": "2026-01-01",
      "source_id": "nice",
      "source_organisation": "Métropole Nice Côte d'Azur",
      "source_url": "https://taxedesejour.ofeaweb.fr/Content/configuration/metropole-nca/ImprimesDeclaratif/2026%20Tourist%20Tax%20Rates%20-%20METROPOLE%20NICE%20COTE%20D%27AZUR.pdf",
      "source_publication_date": null,
      "accessed": "2026-10-17",
      "source_locator": "PDF p1, total tourist tax column; p2 states under-18 exemption",
      "conditions": "Classified hotels in the metropolitan territory; totals include the additional tax.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "nice-10",
      "city": "Nice",
      "category": "4-star hotel",
      "currency": "EUR",
      "rate_per_person_night": "3.48",
      "example_two_adults_three_nights": "20.88",
      "effective_from": "2026-01-01",
      "source_id": "nice",
      "source_organisation": "Métropole Nice Côte d'Azur",
      "source_url": "https://taxedesejour.ofeaweb.fr/Content/configuration/metropole-nca/ImprimesDeclaratif/2026%20Tourist%20Tax%20Rates%20-%20METROPOLE%20NICE%20COTE%20D%27AZUR.pdf",
      "source_publication_date": null,
      "accessed": "2026-10-17",
      "source_locator": "PDF p1, total tourist tax column; p2 states under-18 exemption",
      "conditions": "Classified hotels in the metropolitan territory; totals include the additional tax.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "nice-11",
      "city": "Nice",
      "category": "5-star hotel",
      "currency": "EUR",
      "rate_per_person_night": "4.69",
      "example_two_adults_three_nights": "28.14",
      "effective_from": "2026-01-01",
      "source_id": "nice",
      "source_organisation": "Métropole Nice Côte d'Azur",
      "source_url": "https://taxedesejour.ofeaweb.fr/Content/configuration/metropole-nca/ImprimesDeclaratif/2026%20Tourist%20Tax%20Rates%20-%20METROPOLE%20NICE%20COTE%20D%27AZUR.pdf",
      "source_publication_date": null,
      "accessed": "2026-10-17",
      "source_locator": "PDF p1, total tourist tax column; p2 states under-18 exemption",
      "conditions": "Classified hotels in the metropolitan territory; totals include the additional tax.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "nice-12",
      "city": "Nice",
      "category": "Palace hotel",
      "currency": "EUR",
      "rate_per_person_night": "6.43",
      "example_two_adults_three_nights": "38.58",
      "effective_from": "2026-01-01",
      "source_id": "nice",
      "source_organisation": "Métropole Nice Côte d'Azur",
      "source_url": "https://taxedesejour.ofeaweb.fr/Content/configuration/metropole-nca/ImprimesDeclaratif/2026%20Tourist%20Tax%20Rates%20-%20METROPOLE%20NICE%20COTE%20D%27AZUR.pdf",
      "source_publication_date": null,
      "accessed": "2026-10-17",
      "source_locator": "PDF p1, total tourist tax column; p2 states under-18 exemption",
      "conditions": "Classified hotels in the metropolitan territory; totals include the additional tax.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "rome-13",
      "city": "Rome",
      "category": "1-star hotel",
      "currency": "EUR",
      "rate_per_person_night": "4.00",
      "example_two_adults_three_nights": "24.00",
      "effective_from": "2023-10-01",
      "source_id": "rome",
      "source_organisation": "Roma Capitale",
      "source_url": "https://www.comune.roma.it/web-resources/cms/documents/Nuove_tariffe_contributo_di_soggiorno_dal_01.10.2023_logo.pdf",
      "source_publication_date": null,
      "accessed": "2026-10-17",
      "source_locator": "PDF p1, first five hotel rows; maximum ten consecutive nights at same property",
      "conditions": "Published hotel schedule effective October 2023, still linked by the official tourism service when checked; maximum ten consecutive nights at the same property.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "rome-14",
      "city": "Rome",
      "category": "2-star hotel",
      "currency": "EUR",
      "rate_per_person_night": "5.00",
      "example_two_adults_three_nights": "30.00",
      "effective_from": "2023-10-01",
      "source_id": "rome",
      "source_organisation": "Roma Capitale",
      "source_url": "https://www.comune.roma.it/web-resources/cms/documents/Nuove_tariffe_contributo_di_soggiorno_dal_01.10.2023_logo.pdf",
      "source_publication_date": null,
      "accessed": "2026-10-17",
      "source_locator": "PDF p1, first five hotel rows; maximum ten consecutive nights at same property",
      "conditions": "Published hotel schedule effective October 2023, still linked by the official tourism service when checked; maximum ten consecutive nights at the same property.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "rome-15",
      "city": "Rome",
      "category": "3-star hotel",
      "currency": "EUR",
      "rate_per_person_night": "6.00",
      "example_two_adults_three_nights": "36.00",
      "effective_from": "2023-10-01",
      "source_id": "rome",
      "source_organisation": "Roma Capitale",
      "source_url": "https://www.comune.roma.it/web-resources/cms/documents/Nuove_tariffe_contributo_di_soggiorno_dal_01.10.2023_logo.pdf",
      "source_publication_date": null,
      "accessed": "2026-10-17",
      "source_locator": "PDF p1, first five hotel rows; maximum ten consecutive nights at same property",
      "conditions": "Published hotel schedule effective October 2023, still linked by the official tourism service when checked; maximum ten consecutive nights at the same property.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "rome-16",
      "city": "Rome",
      "category": "4-star hotel",
      "currency": "EUR",
      "rate_per_person_night": "7.50",
      "example_two_adults_three_nights": "45.00",
      "effective_from": "2023-10-01",
      "source_id": "rome",
      "source_organisation": "Roma Capitale",
      "source_url": "https://www.comune.roma.it/web-resources/cms/documents/Nuove_tariffe_contributo_di_soggiorno_dal_01.10.2023_logo.pdf",
      "source_publication_date": null,
      "accessed": "2026-10-17",
      "source_locator": "PDF p1, first five hotel rows; maximum ten consecutive nights at same property",
      "conditions": "Published hotel schedule effective October 2023, still linked by the official tourism service when checked; maximum ten consecutive nights at the same property.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "rome-17",
      "city": "Rome",
      "category": "5-star hotel",
      "currency": "EUR",
      "rate_per_person_night": "10.00",
      "example_two_adults_three_nights": "60.00",
      "effective_from": "2023-10-01",
      "source_id": "rome",
      "source_organisation": "Roma Capitale",
      "source_url": "https://www.comune.roma.it/web-resources/cms/documents/Nuove_tariffe_contributo_di_soggiorno_dal_01.10.2023_logo.pdf",
      "source_publication_date": null,
      "accessed": "2026-10-17",
      "source_locator": "PDF p1, first five hotel rows; maximum ten consecutive nights at same property",
      "conditions": "Published hotel schedule effective October 2023, still linked by the official tourism service when checked; maximum ten consecutive nights at the same property.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "florence-18",
      "city": "Florence",
      "category": "1-star hotel",
      "currency": "EUR",
      "rate_per_person_night": "3.50",
      "example_two_adults_three_nights": "21.00",
      "effective_from": "2025-02-01",
      "source_id": "florence",
      "source_organisation": "City of Florence",
      "source_url": "https://servizi.comune.fi.it/sites/www.comune.fi.it/files/deliberazione_di_giunta_completa-dg_2024_00599_00535-1.pdf",
      "source_publication_date": "2024-12-10",
      "accessed": "2026-10-17",
      "source_locator": "PDF p8, hotel table; official service page identifies effective date",
      "conditions": "Hotel rates in decision DG/2024/00535, effective February 2025 according to the current city service page.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "florence-19",
      "city": "Florence",
      "category": "2-star hotel",
      "currency": "EUR",
      "rate_per_person_night": "4.50",
      "example_two_adults_three_nights": "27.00",
      "effective_from": "2025-02-01",
      "source_id": "florence",
      "source_organisation": "City of Florence",
      "source_url": "https://servizi.comune.fi.it/sites/www.comune.fi.it/files/deliberazione_di_giunta_completa-dg_2024_00599_00535-1.pdf",
      "source_publication_date": "2024-12-10",
      "accessed": "2026-10-17",
      "source_locator": "PDF p8, hotel table; official service page identifies effective date",
      "conditions": "Hotel rates in decision DG/2024/00535, effective February 2025 according to the current city service page.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "florence-20",
      "city": "Florence",
      "category": "3-star hotel",
      "currency": "EUR",
      "rate_per_person_night": "6.00",
      "example_two_adults_three_nights": "36.00",
      "effective_from": "2025-02-01",
      "source_id": "florence",
      "source_organisation": "City of Florence",
      "source_url": "https://servizi.comune.fi.it/sites/www.comune.fi.it/files/deliberazione_di_giunta_completa-dg_2024_00599_00535-1.pdf",
      "source_publication_date": "2024-12-10",
      "accessed": "2026-10-17",
      "source_locator": "PDF p8, hotel table; official service page identifies effective date",
      "conditions": "Hotel rates in decision DG/2024/00535, effective February 2025 according to the current city service page.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "florence-21",
      "city": "Florence",
      "category": "4-star hotel",
      "currency": "EUR",
      "rate_per_person_night": "7.00",
      "example_two_adults_three_nights": "42.00",
      "effective_from": "2025-02-01",
      "source_id": "florence",
      "source_organisation": "City of Florence",
      "source_url": "https://servizi.comune.fi.it/sites/www.comune.fi.it/files/deliberazione_di_giunta_completa-dg_2024_00599_00535-1.pdf",
      "source_publication_date": "2024-12-10",
      "accessed": "2026-10-17",
      "source_locator": "PDF p8, hotel table; official service page identifies effective date",
      "conditions": "Hotel rates in decision DG/2024/00535, effective February 2025 according to the current city service page.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "florence-22",
      "city": "Florence",
      "category": "5-star hotel",
      "currency": "EUR",
      "rate_per_person_night": "8.00",
      "example_two_adults_three_nights": "48.00",
      "effective_from": "2025-02-01",
      "source_id": "florence",
      "source_organisation": "City of Florence",
      "source_url": "https://servizi.comune.fi.it/sites/www.comune.fi.it/files/deliberazione_di_giunta_completa-dg_2024_00599_00535-1.pdf",
      "source_publication_date": "2024-12-10",
      "accessed": "2026-10-17",
      "source_locator": "PDF p8, hotel table; official service page identifies effective date",
      "conditions": "Hotel rates in decision DG/2024/00535, effective February 2025 according to the current city service page.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "venice-23",
      "city": "Venice",
      "category": "1-star hotel, historic centre",
      "currency": "EUR",
      "rate_per_person_night": "1.00",
      "example_two_adults_three_nights": "6.00",
      "effective_from": "2025-04-01",
      "source_id": "venice",
      "source_organisation": "City of Venice",
      "source_url": "https://www.comune.venezia.it/sites/comune.venezia.it/files/documenti/Tributi/ids/TARIFFE%20IDS%20-%20STRUTTURE%20con%20classificazione%20L.R.%2011_2013_valide%20dal%2001.04.2025.pdf",
      "source_publication_date": "2025-03-10",
      "accessed": "2026-10-17",
      "source_locator": "PDF p2: ALBERGHI, Intero columns for Centro Storico and Terraferma; p1 season; municipal landing page five-night cap",
      "conditions": "Full adult hotel rates for February through December only, capped at five consecutive nights. Historic centre and mainland are separate tax zones. January uses a different schedule. The overnight tax is separate from the day-visitor access contribution.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "venice-24",
      "city": "Venice",
      "category": "2-star hotel, historic centre",
      "currency": "EUR",
      "rate_per_person_night": "2.00",
      "example_two_adults_three_nights": "12.00",
      "effective_from": "2025-04-01",
      "source_id": "venice",
      "source_organisation": "City of Venice",
      "source_url": "https://www.comune.venezia.it/sites/comune.venezia.it/files/documenti/Tributi/ids/TARIFFE%20IDS%20-%20STRUTTURE%20con%20classificazione%20L.R.%2011_2013_valide%20dal%2001.04.2025.pdf",
      "source_publication_date": "2025-03-10",
      "accessed": "2026-10-17",
      "source_locator": "PDF p2: ALBERGHI, Intero columns for Centro Storico and Terraferma; p1 season; municipal landing page five-night cap",
      "conditions": "Full adult hotel rates for February through December only, capped at five consecutive nights. Historic centre and mainland are separate tax zones. January uses a different schedule. The overnight tax is separate from the day-visitor access contribution.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "venice-25",
      "city": "Venice",
      "category": "3-star hotel, historic centre",
      "currency": "EUR",
      "rate_per_person_night": "3.50",
      "example_two_adults_three_nights": "21.00",
      "effective_from": "2025-04-01",
      "source_id": "venice",
      "source_organisation": "City of Venice",
      "source_url": "https://www.comune.venezia.it/sites/comune.venezia.it/files/documenti/Tributi/ids/TARIFFE%20IDS%20-%20STRUTTURE%20con%20classificazione%20L.R.%2011_2013_valide%20dal%2001.04.2025.pdf",
      "source_publication_date": "2025-03-10",
      "accessed": "2026-10-17",
      "source_locator": "PDF p2: ALBERGHI, Intero columns for Centro Storico and Terraferma; p1 season; municipal landing page five-night cap",
      "conditions": "Full adult hotel rates for February through December only, capped at five consecutive nights. Historic centre and mainland are separate tax zones. January uses a different schedule. The overnight tax is separate from the day-visitor access contribution.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "venice-26",
      "city": "Venice",
      "category": "4-star hotel, historic centre",
      "currency": "EUR",
      "rate_per_person_night": "4.50",
      "example_two_adults_three_nights": "27.00",
      "effective_from": "2025-04-01",
      "source_id": "venice",
      "source_organisation": "City of Venice",
      "source_url": "https://www.comune.venezia.it/sites/comune.venezia.it/files/documenti/Tributi/ids/TARIFFE%20IDS%20-%20STRUTTURE%20con%20classificazione%20L.R.%2011_2013_valide%20dal%2001.04.2025.pdf",
      "source_publication_date": "2025-03-10",
      "accessed": "2026-10-17",
      "source_locator": "PDF p2: ALBERGHI, Intero columns for Centro Storico and Terraferma; p1 season; municipal landing page five-night cap",
      "conditions": "Full adult hotel rates for February through December only, capped at five consecutive nights. Historic centre and mainland are separate tax zones. January uses a different schedule. The overnight tax is separate from the day-visitor access contribution.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "venice-27",
      "city": "Venice",
      "category": "5-star hotel, historic centre",
      "currency": "EUR",
      "rate_per_person_night": "5.00",
      "example_two_adults_three_nights": "30.00",
      "effective_from": "2025-04-01",
      "source_id": "venice",
      "source_organisation": "City of Venice",
      "source_url": "https://www.comune.venezia.it/sites/comune.venezia.it/files/documenti/Tributi/ids/TARIFFE%20IDS%20-%20STRUTTURE%20con%20classificazione%20L.R.%2011_2013_valide%20dal%2001.04.2025.pdf",
      "source_publication_date": "2025-03-10",
      "accessed": "2026-10-17",
      "source_locator": "PDF p2: ALBERGHI, Intero columns for Centro Storico and Terraferma; p1 season; municipal landing page five-night cap",
      "conditions": "Full adult hotel rates for February through December only, capped at five consecutive nights. Historic centre and mainland are separate tax zones. January uses a different schedule. The overnight tax is separate from the day-visitor access contribution.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "venice-28",
      "city": "Venice",
      "category": "1-star hotel, mainland",
      "currency": "EUR",
      "rate_per_person_night": "0.70",
      "example_two_adults_three_nights": "4.20",
      "effective_from": "2025-04-01",
      "source_id": "venice",
      "source_organisation": "City of Venice",
      "source_url": "https://www.comune.venezia.it/sites/comune.venezia.it/files/documenti/Tributi/ids/TARIFFE%20IDS%20-%20STRUTTURE%20con%20classificazione%20L.R.%2011_2013_valide%20dal%2001.04.2025.pdf",
      "source_publication_date": "2025-03-10",
      "accessed": "2026-10-17",
      "source_locator": "PDF p2: ALBERGHI, Intero columns for Centro Storico and Terraferma; p1 season; municipal landing page five-night cap",
      "conditions": "Full adult hotel rates for February through December only, capped at five consecutive nights. Historic centre and mainland are separate tax zones. January uses a different schedule. The overnight tax is separate from the day-visitor access contribution.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "venice-29",
      "city": "Venice",
      "category": "2-star hotel, mainland",
      "currency": "EUR",
      "rate_per_person_night": "1.40",
      "example_two_adults_three_nights": "8.40",
      "effective_from": "2025-04-01",
      "source_id": "venice",
      "source_organisation": "City of Venice",
      "source_url": "https://www.comune.venezia.it/sites/comune.venezia.it/files/documenti/Tributi/ids/TARIFFE%20IDS%20-%20STRUTTURE%20con%20classificazione%20L.R.%2011_2013_valide%20dal%2001.04.2025.pdf",
      "source_publication_date": "2025-03-10",
      "accessed": "2026-10-17",
      "source_locator": "PDF p2: ALBERGHI, Intero columns for Centro Storico and Terraferma; p1 season; municipal landing page five-night cap",
      "conditions": "Full adult hotel rates for February through December only, capped at five consecutive nights. Historic centre and mainland are separate tax zones. January uses a different schedule. The overnight tax is separate from the day-visitor access contribution.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "venice-30",
      "city": "Venice",
      "category": "3-star hotel, mainland",
      "currency": "EUR",
      "rate_per_person_night": "2.40",
      "example_two_adults_three_nights": "14.40",
      "effective_from": "2025-04-01",
      "source_id": "venice",
      "source_organisation": "City of Venice",
      "source_url": "https://www.comune.venezia.it/sites/comune.venezia.it/files/documenti/Tributi/ids/TARIFFE%20IDS%20-%20STRUTTURE%20con%20classificazione%20L.R.%2011_2013_valide%20dal%2001.04.2025.pdf",
      "source_publication_date": "2025-03-10",
      "accessed": "2026-10-17",
      "source_locator": "PDF p2: ALBERGHI, Intero columns for Centro Storico and Terraferma; p1 season; municipal landing page five-night cap",
      "conditions": "Full adult hotel rates for February through December only, capped at five consecutive nights. Historic centre and mainland are separate tax zones. January uses a different schedule. The overnight tax is separate from the day-visitor access contribution.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "venice-31",
      "city": "Venice",
      "category": "4-star hotel, mainland",
      "currency": "EUR",
      "rate_per_person_night": "3.10",
      "example_two_adults_three_nights": "18.60",
      "effective_from": "2025-04-01",
      "source_id": "venice",
      "source_organisation": "City of Venice",
      "source_url": "https://www.comune.venezia.it/sites/comune.venezia.it/files/documenti/Tributi/ids/TARIFFE%20IDS%20-%20STRUTTURE%20con%20classificazione%20L.R.%2011_2013_valide%20dal%2001.04.2025.pdf",
      "source_publication_date": "2025-03-10",
      "accessed": "2026-10-17",
      "source_locator": "PDF p2: ALBERGHI, Intero columns for Centro Storico and Terraferma; p1 season; municipal landing page five-night cap",
      "conditions": "Full adult hotel rates for February through December only, capped at five consecutive nights. Historic centre and mainland are separate tax zones. January uses a different schedule. The overnight tax is separate from the day-visitor access contribution.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "venice-32",
      "city": "Venice",
      "category": "5-star hotel, mainland",
      "currency": "EUR",
      "rate_per_person_night": "3.50",
      "example_two_adults_three_nights": "21.00",
      "effective_from": "2025-04-01",
      "source_id": "venice",
      "source_organisation": "City of Venice",
      "source_url": "https://www.comune.venezia.it/sites/comune.venezia.it/files/documenti/Tributi/ids/TARIFFE%20IDS%20-%20STRUTTURE%20con%20classificazione%20L.R.%2011_2013_valide%20dal%2001.04.2025.pdf",
      "source_publication_date": "2025-03-10",
      "accessed": "2026-10-17",
      "source_locator": "PDF p2: ALBERGHI, Intero columns for Centro Storico and Terraferma; p1 season; municipal landing page five-night cap",
      "conditions": "Full adult hotel rates for February through December only, capped at five consecutive nights. Historic centre and mainland are separate tax zones. January uses a different schedule. The overnight tax is separate from the day-visitor access contribution.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "kyoto-33",
      "city": "Kyoto",
      "category": "Room price below JPY 6,000",
      "currency": "JPY",
      "rate_per_person_night": "200",
      "example_two_adults_three_nights": "1200",
      "effective_from": "2026-03-01",
      "source_id": "kyoto",
      "source_organisation": "City of Kyoto",
      "source_url": "https://www.city.kyoto.lg.jp/gyozai/page/0000236942.html",
      "source_publication_date": "2026-03-27",
      "accessed": "2026-10-17",
      "source_locator": "Tax rates section and implementation date Reiwa 8 March 1; room-only fee includes service, excludes meals and consumption tax",
      "conditions": "Room-only price bands are per person per night, including service charges but excluding meals and consumption tax. Applies to stays from March 2026; earlier 2026 stays had different rates.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "kyoto-34",
      "city": "Kyoto",
      "category": "Room price JPY 6,000 to below 20,000",
      "currency": "JPY",
      "rate_per_person_night": "400",
      "example_two_adults_three_nights": "2400",
      "effective_from": "2026-03-01",
      "source_id": "kyoto",
      "source_organisation": "City of Kyoto",
      "source_url": "https://www.city.kyoto.lg.jp/gyozai/page/0000236942.html",
      "source_publication_date": "2026-03-27",
      "accessed": "2026-10-17",
      "source_locator": "Tax rates section and implementation date Reiwa 8 March 1; room-only fee includes service, excludes meals and consumption tax",
      "conditions": "Room-only price bands are per person per night, including service charges but excluding meals and consumption tax. Applies to stays from March 2026; earlier 2026 stays had different rates.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "kyoto-35",
      "city": "Kyoto",
      "category": "Room price JPY 20,000 to below 50,000",
      "currency": "JPY",
      "rate_per_person_night": "1000",
      "example_two_adults_three_nights": "6000",
      "effective_from": "2026-03-01",
      "source_id": "kyoto",
      "source_organisation": "City of Kyoto",
      "source_url": "https://www.city.kyoto.lg.jp/gyozai/page/0000236942.html",
      "source_publication_date": "2026-03-27",
      "accessed": "2026-10-17",
      "source_locator": "Tax rates section and implementation date Reiwa 8 March 1; room-only fee includes service, excludes meals and consumption tax",
      "conditions": "Room-only price bands are per person per night, including service charges but excluding meals and consumption tax. Applies to stays from March 2026; earlier 2026 stays had different rates.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "kyoto-36",
      "city": "Kyoto",
      "category": "Room price JPY 50,000 to below 100,000",
      "currency": "JPY",
      "rate_per_person_night": "4000",
      "example_two_adults_three_nights": "24000",
      "effective_from": "2026-03-01",
      "source_id": "kyoto",
      "source_organisation": "City of Kyoto",
      "source_url": "https://www.city.kyoto.lg.jp/gyozai/page/0000236942.html",
      "source_publication_date": "2026-03-27",
      "accessed": "2026-10-17",
      "source_locator": "Tax rates section and implementation date Reiwa 8 March 1; room-only fee includes service, excludes meals and consumption tax",
      "conditions": "Room-only price bands are per person per night, including service charges but excluding meals and consumption tax. Applies to stays from March 2026; earlier 2026 stays had different rates.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "kyoto-37",
      "city": "Kyoto",
      "category": "Room price JPY 100,000 or more",
      "currency": "JPY",
      "rate_per_person_night": "10000",
      "example_two_adults_three_nights": "60000",
      "effective_from": "2026-03-01",
      "source_id": "kyoto",
      "source_organisation": "City of Kyoto",
      "source_url": "https://www.city.kyoto.lg.jp/gyozai/page/0000236942.html",
      "source_publication_date": "2026-03-27",
      "accessed": "2026-10-17",
      "source_locator": "Tax rates section and implementation date Reiwa 8 March 1; room-only fee includes service, excludes meals and consumption tax",
      "conditions": "Room-only price bands are per person per night, including service charges but excluding meals and consumption tax. Applies to stays from March 2026; earlier 2026 stays had different rates.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "osaka-38",
      "city": "Osaka",
      "category": "Room price JPY 5,000 to below 15,000",
      "currency": "JPY",
      "rate_per_person_night": "200",
      "example_two_adults_three_nights": "1200",
      "effective_from": "2025-09-01",
      "source_id": "osaka",
      "source_organisation": "Osaka Prefectural Government",
      "source_url": "https://www.pref.osaka.lg.jp/o070070/toshimiryoku/syukuhakuzei/index.html",
      "source_publication_date": "2026-02-20",
      "accessed": "2026-10-17",
      "source_locator": "Current tax table above pre-August-2025 table; mandatory cleaning and service included, meals and taxes excluded",
      "conditions": "Prefectural tax applying in Osaka city. Price bands are per person per night, including mandatory service and cleaning charges, excluding meals and taxes. The current taxable bands begin at JPY 5,000; do not use the older schedule further down the source.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "osaka-39",
      "city": "Osaka",
      "category": "Room price JPY 15,000 to below 20,000",
      "currency": "JPY",
      "rate_per_person_night": "400",
      "example_two_adults_three_nights": "2400",
      "effective_from": "2025-09-01",
      "source_id": "osaka",
      "source_organisation": "Osaka Prefectural Government",
      "source_url": "https://www.pref.osaka.lg.jp/o070070/toshimiryoku/syukuhakuzei/index.html",
      "source_publication_date": "2026-02-20",
      "accessed": "2026-10-17",
      "source_locator": "Current tax table above pre-August-2025 table; mandatory cleaning and service included, meals and taxes excluded",
      "conditions": "Prefectural tax applying in Osaka city. Price bands are per person per night, including mandatory service and cleaning charges, excluding meals and taxes. The current taxable bands begin at JPY 5,000; do not use the older schedule further down the source.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "osaka-40",
      "city": "Osaka",
      "category": "Room price JPY 20,000 or more",
      "currency": "JPY",
      "rate_per_person_night": "500",
      "example_two_adults_three_nights": "3000",
      "effective_from": "2025-09-01",
      "source_id": "osaka",
      "source_organisation": "Osaka Prefectural Government",
      "source_url": "https://www.pref.osaka.lg.jp/o070070/toshimiryoku/syukuhakuzei/index.html",
      "source_publication_date": "2026-02-20",
      "accessed": "2026-10-17",
      "source_locator": "Current tax table above pre-August-2025 table; mandatory cleaning and service included, meals and taxes excluded",
      "conditions": "Prefectural tax applying in Osaka city. Price bands are per person per night, including mandatory service and cleaning charges, excluding meals and taxes. The current taxable bands begin at JPY 5,000; do not use the older schedule further down the source.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "tokyo-41",
      "city": "Tokyo",
      "category": "Room price JPY 10,000 to below 15,000",
      "currency": "JPY",
      "rate_per_person_night": "100",
      "example_two_adults_three_nights": "600",
      "effective_from": "Current 2026 system",
      "source_id": "tokyo",
      "source_organisation": "Tokyo Metropolitan Government",
      "source_url": "https://www.tax.metro.tokyo.lg.jp/shitsumon/leisure/general_01",
      "source_publication_date": null,
      "accessed": "2026-10-17",
      "source_locator": "Current-system table, Q1; Q3/6 room charge definition; future regime shown separately",
      "conditions": "Current 2026 hotel and ryokan system, using room-only price per person per night including service but excluding meals and taxes. Below JPY 10,000 is not taxed. The future system shown by the authority is not used here.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "tokyo-42",
      "city": "Tokyo",
      "category": "Room price JPY 15,000 or more",
      "currency": "JPY",
      "rate_per_person_night": "200",
      "example_two_adults_three_nights": "1200",
      "effective_from": "Current 2026 system",
      "source_id": "tokyo",
      "source_organisation": "Tokyo Metropolitan Government",
      "source_url": "https://www.tax.metro.tokyo.lg.jp/shitsumon/leisure/general_01",
      "source_publication_date": null,
      "accessed": "2026-10-17",
      "source_locator": "Current-system table, Q1; Q3/6 room charge definition; future regime shown separately",
      "conditions": "Current 2026 hotel and ryokan system, using room-only price per person per night including service but excluding meals and taxes. Below JPY 10,000 is not taxed. The future system shown by the authority is not used here.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "lisbon-43",
      "city": "Lisbon",
      "category": "Hotel overnight stay",
      "currency": "EUR",
      "rate_per_person_night": "4.00",
      "example_two_adults_three_nights": "24.00",
      "effective_from": "2024-09-01",
      "source_id": "lisbon",
      "source_organisation": "Lisbon City Council",
      "source_url": "https://informacoeseservicos.lisboa.pt/fileadmin/informacoes_servicos/pedidos/pagamentos_taxas_tarifas/taxa_turistica_flyer_2024_EN.pdf",
      "source_publication_date": "2024-08",
      "accessed": "2026-10-17",
      "source_locator": "PDF p2, How much / Who pays; p1 August 2024 imprint",
      "conditions": "Municipality of Lisbon overnight tax; guests aged thirteen and over, subject to exemptions; maximum seven nights per stay. This is not the maritime arrival tax.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    },
    {
      "id": "prague-44",
      "city": "Prague",
      "category": "Hotel overnight stay, Prague 7",
      "currency": "CZK",
      "rate_per_person_night": "50",
      "example_two_adults_three_nights": "300",
      "effective_from": "2022-01-01",
      "source_id": "prague",
      "source_organisation": "Prague 7 Municipal District",
      "source_url": "https://www.praha7.cz/potrebuji-zaridit/mistni-poplatky/mistni-poplatek-z-pobytu/",
      "source_publication_date": null,
      "accessed": "2026-10-17",
      "source_locator": "POPLATKY / SAZBA POPLATKU: 50 Kc per person per commenced day except arrival, effective 1 January 2022; opening and DOPLNUJICI INFORMACE: paid stays, residency and 60-day scope",
      "conditions": "Prague 7 paid hotel stays by non-exempt adults not registered in the municipality, lasting no more than 60 consecutive days with one provider; arrival day excluded. Rate effective 1 January 2022, current official guidance checked October 2026. Stays longer than 60 days are outside the charge, including their first 60 days.",
      "value_type": "observed official rate; example total derived",
      "example_assumptions": "Two non-exempt adults; three consecutive nights; same listed category or price band each night; no other tax or hotel fee included"
    }
  ]
}