A tourist tax is any form of tax aimed at generating revenue from tourists or the tourism industry.

Tourist taxes are generally a way for governments to generate revenue for the consolidated fund but can also be a hypothecated levy used to address the impacts of tourism.

The tax can be used to mitigate the increased demand on infrastructure and public services, to address the environmental and sustainable impact of tourism and to ensure that the tax burden is split equitably.

Tourist taxes are also used as a tool to regulate the flow and behaviour of tourists, to provide funds for specific events or projects, used to promote and market the destination or used to diversify the economy of areas reliant on tourism.

The process for paying tourist taxes can either be in advance as part of the visa process or through an online portal, directly on arrival or upon hotel check-in, or included as part of a bill or airline ticket.

The most common type of tourist tax in Europe and the United States is to levy a tax on accommodation known as a hotel tax, occupancy tax, lodging tax or bed tax. The tax is levied against individuals when they rent accommodation (a room, rooms, entire home, or other living space) in a hotel, inn, tourist home or house, motel, or other type of lodging.

In most countries the tax is levied by municipal, regional or national governments and is usually collected at the point of check-in or, in some cases, as part of the booking process. Hotel tax is paid in addition to VAT and other taxes.

The implementation of the tax varies from city to city. Reykjavík, for example, charges a flat rate per night, per room whereas Amsterdam charges a fixed percentage of the total accommodation cost. In Paris a fixed fee for the duration of the stay is charges which varies depending on the star rating of the accommodation. Iceland and Romania charge a fixed taxed national-wide whereas in Spain and France hotel taxes vary by municipality.