The Tourist Tax as an Instrument of Environmental Sustainability in Several European Union Countries

Abstract

The introduction of tourist taxes has become a widespread trend in several European countries, particularly in cities with high tourist pressure. These taxes aim to offset the social, environmental and infrastructure costs associated with tourism and are an important source of funding for municipalities. In Portugal, the municipal tourist tax model became widespread after its implementation in 2024 in the cities of Lisbon and Porto, and is now adopted by dozens of municipalities, with different values, rules and purposes. European countries have developed their own models, based on a percentage of the price of accommodation, as is the case in Amsterdam and Berlin, and even access fees for visitors who do not stay overnight in the city, as is the case in Venice. These tourist taxes aim to promote environmental sustainability by allowing the costs of the negative externalities of tourism — such as pollution, pressure on public infrastructure and degradation of heritage — to be partially borne by the visitors themselves. This article analyses the Portuguese tourist tax model in comparison with other European countries, with a particular focus on Spain (Catalonia/Barcelona), France (Paris), the Netherlands (Amsterdam), Germany (Berlin), Greece and Italy (Venice). The aim is to assess the extent to which the Portuguese system is aligned with other international practices and how it can be optimised to strengthen the sustainability of tourist destinations.