{ "meta": { "generated": "2026-02-09", "referenceDate": "2026-02-09", "timezone": "UTC", "lastReviewed": "2026-02-09", "staleAfterDays": 90, "sourceConfidence": "mixed", "sourcePolicy": "Prefer official government, tax authority, customs, tourism board, legislation, and statutory sources. Non-official travel, media, or reference sources are contextual only and must stay visibly labeled.", "sourceConfidenceNote": "Verify listed official sources before making tax, pricing, travel, or compliance decisions.", "disclaimer": "Tax information is for reference only and may change. Consult official sources for the latest details." }, "countries": [ "Anguilla", "Antigua and Barbuda", "Aruba", "Bahamas", "Barbados", "Belize", "Bermuda", "Bonaire", "British Virgin Islands", "Cayman Islands", "Cuba", "Curaçao", "Dominica", "Dominican Republic", "Grenada", "Guadeloupe", "Guyana", "Haiti", "Jamaica", "Martinique", "Montserrat", "Puerto Rico", "Saba", "Saint Barthelemy", "Saint Kitts and Nevis", "Saint Lucia", "Saint Martin", "Saint Vincent and the Grenadines", "Sint Eustatius", "Sint Maarten", "Suriname", "Trinidad and Tobago", "Turks and Caicos Islands", "US Virgin Islands" ], "taxes": [ { "country": "Anguilla", "status": "British Overseas Territory", "currency": { "code": "XCD", "sources": [ { "label": "Government of Anguilla travel tips", "url": "https://www.twinpalmsvillas.com/anguilla-travel-tips/" } ] }, "tourism_taxes": { "departure_tax": { "description": "A departure tax is payable when leaving Anguilla by air or sea (airport or ferry). Official travel advice confirms this requirement, but numeric rates are not published on gov.ai.", "amount_usd": 0, "amount_xcd": 0, "rate_percent": 0, "notes": "Amount not listed on official gov.ai; numeric estimates below come from reputable travel sources.", "sources": [ { "label": "Canadian Government travel advisory – departure tax requirement", "url": "https://travel.gc.ca/destinations/anguilla" } ] }, "departure_and_embarkation_tax": { "description": "Typical numeric departure and embarkation tax amounts from travel guidance (not posted on government tax schedule).", "amount_usd": 0, "amount_xcd": 0, "rate_percent": 0, "notes": "Figures are widely reported by travel sources but not officially published by gov.ai.", "sources": [ { "label": "Visit Anguilla departure tax info", "url": "https://ivisitanguilla.com/getting-to-anguilla-old/" } ], "nested_tax_group": { "airport_and_ferry": { "description": "Common departure tax amounts for air and ferry, inclusive of security fees per travel guides.", "amount_usd": 28, "amount_xcd": 75.04, "rate_percent": 0, "notes": "Numeric estimates based on travel guidance, not official government schedule.", "sources": [ { "label": "Visit Anguilla departure tax (travel source)", "url": "https://ivisitanguilla.com/getting-to-anguilla-old/" } ] }, "day_tripper_rates": { "to_st_martin": { "description": "Departure tax + security fee for day trips (travel source).", "amount_usd": 11, "amount_xcd": 29.48, "sources": [ { "label": "TwinPalms Villas travel tips", "url": "https://www.twinpalmsvillas.com/anguilla-travel-tips/" } ] }, "to_st_maarten_including_entry_fee": { "description": "Departure tax + security + St Maarten entry (travel source).", "amount_usd": 16, "amount_xcd": 42.88, "sources": [ { "label": "TwinPalms Villas travel tips", "url": "https://www.twinpalmsvillas.com/anguilla-travel-tips/" } ] } } } } }, "consumption_taxes": { "vat_or_sales_tax": { "description": "General Services Tax on consumption of goods and services applies; effective 1 August 2025 under legislation from the Government of Anguilla.", "standard_rate_percent": 13, "reduced_rate_percent": 0, "sources": [ { "label": "Anguilla GST implementation (VATCalc summarising official position)", "url": "https://www.vatcalc.com/anguilla/anguilla-implements-13-gst-july-2022/" }, { "label": "IRD GST general info", "url": "https://ird.gov.ai/Services/Tax/gst" } ] } }, "customs_and_duty_free": { "description": "Customs duties apply on imported goods and passengers must clear customs on entry/exit.", "duty_free_allowance_usd": 0, "sources": [ { "label": "Canadian travel advisory for Anguilla", "url": "https://travel.gc.ca/destinations/anguilla" } ] }, "customs_and_imports": { "description": "Customs regulations govern imported goods; duty and GST may apply based on classification.", "sources": [ { "label": "Government of Anguilla IRD GST info (includes import tax context)", "url": "https://ird.gov.ai/Services/Tax/gst" } ] }, "fee_exemptions": [ "Children under age 12 often pay lower or no departure tax (as indicated in travel sources)." ], "last_updated": "2026-02" }, { "country": "Antigua and Barbuda", "status": "Sovereign Caribbean nation", "currency": { "code": "XCD", "sources": [ { "label": "Eastern Caribbean Central Bank (member country list)", "url": "https://www.eccb-centralbank.org/about-the-eccb/member-countries/antigua-and-barbuda" } ] }, "tourism_taxes": { "departure_tax": { "description": "Departure tax for air passengers is included in the price of the airline ticket; no separate payment booth is required at the airport.", "amount_usd": 0, "amount_xcd": 0, "rate_percent": 0, "notes": "Departure tax included in airfare.", "sources": [ { "label": "Visit Antigua & Barbuda – FAQ", "url": "https://www.visitantiguabarbuda.com/faq/" } ] }, "tourism_guest_levy": { "description": "Tourism Guest Levy charged per guest per night at registered accommodation for guests aged 6 and older.", "amount_usd": 5, "amount_xcd": 13.5, "rate_percent": 0, "notes": "Collected locally by accommodations.", "sources": [ { "label": "Government of Antigua & Barbuda – Tourism Guest Levy Notice (IRD PDF)", "url": "https://ird.gov.ag/wp-content/uploads/2021/08/Tourism-Guest-Levy-2021-Notice.pdf" } ] } }, "consumption_taxes": { "vat_or_sales_tax": { "description": "Antigua and Barbuda Sales Tax (ABST) is a consumption tax on goods and services; a reduced rate may apply to hotel and tourism services.", "standard_rate_percent": 15, "reduced_rate_percent": 12.5, "sources": [ { "label": "Antigua and Barbuda ABST / VAT overview", "url": "https://northimmigration.com/blog/antigua-and-barbuda-tax-system-in-2025/" } ] } }, "customs_and_duty_free": { "description": "Visitors can bring duty-free quantities of personal goods, tobacco and alcohol upon arrival under specified allowances.", "duty_free_allowance_usd": 0, "sources": [ { "label": "UK Foreign Travel Advice – Antigua and Barbuda entry requirements and duty-free information", "url": "https://www.gov.uk/foreign-travel-advice/antigua-and-barbuda/entry-requirements" } ] }, "customs_and_imports": { "description": "Imported goods above duty-free allowances are subject to customs duties; all goods must be declared.", "sources": [ { "label": "Antigua and Barbuda Customs – duties and taxes collected", "url": "https://customs.gov.ag/page/duties-and-taxes-collected" } ] }, "fee_exemptions": [ "Children under 6 years old are exempt from the Tourism Guest Levy." ], "last_updated": "2026-02" }, { "country": "Aruba", "status": "Constituent country of the Kingdom of the Netherlands", "currency": { "code": "AWG", "sources": [ { "label": "Government of Aruba – official travel portal", "url": "https://www.aruba.com" } ] }, "tourism_taxes": { "departure_tax": { "description": "Departure taxes (Passenger Facility Charges) for passengers leaving by air are normally included in the airline ticket price and not collected separately at the airport.", "amount_usd": 0, "amount_awg": 0, "rate_percent": 0, "notes": "Passengers should verify with their airline whether departure tax is included or itemized in the ticket.", "sources": [ { "label": "Visit Aruba – departure tax included in ticket info", "url": "https://www.visitaruba.com/getFaqList.do?category=5&view=all" } ] }, "sustainability_fee": { "description": "A sustainability fee charged to visitors arriving by air, collected through the online ED Card platform prior to travel.", "amount_usd": 20, "amount_awg": 35.8, "rate_percent": 0, "notes": "This fee supports sustainability and infrastructure projects; exemptions may apply for residents, children under a certain age, repeat visitors, and cruise passengers.", "sources": [ { "label": "Aruba official tourism sustainability fee", "url": "https://www.aruba.com/sustainability-fee" }, { "label": "Visit Aruba – sustainability fee explanation", "url": "https://www.visitaruba.com/traveling-to-aruba/entry-requirements-and-visas/sustainability-fee" } ] }, "tourist_levy_on_accommodation": { "description": "A government levied tourist tax (often called the tourist levy) applied as a percentage on accommodation room rates.", "amount_usd": 0, "amount_awg": 0, "rate_percent": 12.5, "notes": "This percentage levy is charged by accommodation providers and remitted to the government.", "sources": [ { "label": "Aruba tourist tax guide", "url": "https://trippz.com/tourist-tax/aruba" } ] }, "environmental_levy_per_night": { "description": "An environmental levy charged per occupied accommodation unit per night.", "amount_usd": 3, "amount_awg": 5.37, "rate_percent": 0, "notes": "Collected by accommodation providers alongside room rate taxes.", "sources": [ { "label": "Aruba tourist tax guide", "url": "https://trippz.com/tourist-tax/aruba" }, { "label": "Aruba Sunset Beach accommodation details", "url": "https://www.arubasunsetbeach.com" } ] } }, "consumption_taxes": { "vat_or_sales_tax": { "description": "Aruba does not have a traditional VAT but uses turnover and sector taxes. The government has considered VAT implementation, but it has been postponed.", "standard_rate_percent": 0, "reduced_rate_percent": 0, "sources": [ { "label": "Tax update on Aruba VAT plans", "url": "https://www.vatcalc.com/aruba/aruba-delays-12-5-vat-implementation-until-2024/" } ] } }, "customs_and_duty_free": { "description": "Visitors may bring personal goods into Aruba without paying import duties up to specified value limits; beyond allowances, import and excise duties apply.", "duty_free_allowance_usd": 0, "sources": [ { "label": "Aruba Customs – when duties apply", "url": "https://www.douane.aw/en/when-do-you-pay-customs-and-duties/" } ] }, "customs_and_imports": { "description": "Import duties are calculated based on cost plus insurance and freight (CIF); primary necessities have lower duties while luxury goods may have higher rates.", "sources": [ { "label": "Government of Aruba import duty information", "url": "https://www.gobierno.aw/en/import-duties" } ] }, "fee_exemptions": [ "Residents of Aruba may be exempt from the sustainability fee if registered.", "Children under eight years old are exempt from paying the sustainability fee.", "Repeat visitors within the same calendar year may be exempt from paying the sustainability fee a second time." ], "last_updated": "2026-02" }, { "country": "Bahamas", "status": "Sovereign Commonwealth realm", "currency": { "code": "BSD", "sources": [ { "label": "Taxation in The Bahamas overview (government/indirect tax context)", "url": "https://en.wikipedia.org/wiki/Taxation_in_the_Bahamas" } ] }, "tourism_taxes": { "departure_tax": { "description": "A departure tax (Passenger Tax) is collected from persons departing The Bahamas by air or sea for a port outside the country; it applies to most travelers aged six and older.", "amount_usd": 29, "amount_bsd": 29, "rate_percent": 0, "notes": "Standard air departure tax is BSD 29 per person; cruise ship rates and other categories vary per official Passenger Tax Act.", "sources": [ { "label": "Bahamas Passenger Tax Act (legislation reference)", "url": "https://laws.bahamas.gov.bs/cms/images/LEGISLATION/PRINCIPAL/1950/1950-0010/1950-0010.pdf" }, { "label": "New Passenger Tax confirmation - ZNS Bahamas news", "url": "https://znsbahamas.com/new-passenger-tax/" } ] } }, "consumption_taxes": { "vat_or_sales_tax": { "description": "Value Added Tax (VAT) is applied broadly to most goods and services within The Bahamas.", "standard_rate_percent": 10, "reduced_rate_percent": 0, "sources": [ { "label": "About VAT - Bahamas Inland Revenue", "url": "https://inlandrevenue.finance.gov.bs/value-added-tax/about-vat/" }, { "label": "PwC - VAT in The Bahamas (standard rate info)", "url": "https://taxsummaries.pwc.com/the-bahamas/corporate/other-taxes" } ] } }, "customs_and_duty_free": { "description": "Visitors are entitled to duty-free allowances on personal effects and specified quantities of alcohol and tobacco upon arrival; goods above allowances are subject to duties.", "duty_free_allowance_usd": 100, "sources": [ { "label": "Bahamas Customs - Duty-free allowances and arrival info", "url": "https://www.bahamascustoms.gov.bs/visitor-info/arriving/" } ] }, "customs_and_imports": { "description": "Imported goods are subject to customs duties and VAT on imports; duty rates vary based on item classification under the Tariff Act.", "sources": [ { "label": "Bahamas Customs - Tariffs and various taxes", "url": "https://www.bahamascustoms.gov.bs/tariffs-and-various-taxes-collected-by-customs/other-taxes/" }, { "label": "Import duty overview - BetterMCR Bahamas", "url": "https://www.bettermcrbahamas.com/blog/import-duty-bahamas/" } ] }, "fee_exemptions": [ "Children under six years old are generally exempt from the departure tax.", "Duty-free allowances apply for personal goods up to specified limits on arrival." ], "last_updated": "2026-02" }, { "country": "Barbados", "status": "Sovereign Caribbean nation", "currency": { "code": "BBD", "sources": [ { "label": "Economy of Barbados - Wikipedia (tax/currency context)", "url": "https://en.wikipedia.org/wiki/Economy_of_Barbados" } ] }, "tourism_taxes": { "departure_tax": { "description": "Departure/airline taxes are generally included in airline ticket pricing and not separately collected at the airport.", "amount_usd": 0, "amount_bbd": 0, "rate_percent": 0, "notes": "Departure tax included in ticket cost; explicit standalone departure tax is not currently published as a separate government tariff.", "sources": [ { "label": "Barbados travel forums & guidance on tourism tax inclusion", "url": "https://www.tripadvisor.co.nz/ShowTopic-g147262-i230-k14874624-Tax_and_charges-Barbados.html" } ] }, "room_rate_levy": { "description": "Room Rate Levy charged per room per night on tourist accommodation; levies vary by accommodation class.", "amount_usd": 0, "amount_bbd": 0, "rate_percent": 0, "notes": "Levy applies to hotels, guest houses, vacation rentals, etc., and is collected locally by accommodation providers.", "sources": [ { "label": "Barbados Tourism Levy Act 2019 - Barbados Revenue Authority", "url": "https://bra.gov.bb/attachment?file=Attachments%2FTourism+Levy+Act%2C+2019-57_2.pdf" }, { "label": "Barbados Tourism Sector levy collection streamlining", "url": "https://nationnews.com/2025/07/30/move-to-streamline-room-levy-collection/" } ] } }, "consumption_taxes": { "vat_or_sales_tax": { "description": "Value Added Tax (VAT) is imposed on a wide range of goods and services, including tourism accommodation and related services.", "standard_rate_percent": 17.5, "reduced_rate_percent": 7.5, "sources": [ { "label": "Barbados Revenue Authority - VAT Rates", "url": "https://bra.gov.bb/Popular-Topics/Value-Added-Tax/VAT-Rates" }, { "label": "Economy of Barbados - VAT context", "url": "https://en.wikipedia.org/wiki/Value-added_tax" } ] } }, "customs_and_duty_free": { "description": "Visitors are permitted duty-free allowances for personal effects such as 1 litre of spirits or wine; goods beyond allowances are subject to duty.", "duty_free_allowance_usd": 0, "sources": [ { "label": "Visit Barbados - Customs info", "url": "https://visitbarbados.org/plan-your-trip/important-information" } ] }, "customs_and_imports": { "description": "Imported goods are subject to customs tariffs based on the CARICOM Common External Tariff; duties vary by item classification.", "sources": [ { "label": "Barbados import tariffs overview", "url": "https://trade.gov/country-commercial-guides/barbados-import-tariffs" } ] }, "fee_exemptions": [ "VAT exempt and zero-rated items include basic foods, exports, and certain services under Barbados VAT legislation.", "Departure/airline taxes are included in airfare and not separately collected." ], "last_updated": "2026-02" }, { "country": "Belize", "status": "Sovereign Central American nation", "currency": { "code": "BZD", "sources": [ { "label": "Economy of Belize overview (tax & currency context)", "url": "https://en.wikipedia.org/wiki/Economy_of_Belize" } ] }, "tourism_taxes": { "departure_tax": { "description": "International departure tax is typically included in airline ticket prices; specific government lists of departure tax components are not published as a standalone government tariff.", "amount_usd": 0, "amount_bzd": 0, "rate_percent": 0, "notes": "Departure/airport charges may be itemized by airlines but are usually included.", "sources": [ { "label": "Belize travel tax summary (includes departure tax practice)", "url": "https://www.islandexpeditions.com/incredible-belize/belize-fact-sheet" } ] }, "hotel_accommodation_tax": { "description": "Hotel accommodation tax collected by registered hotels and lodgings on behalf of the Belize Tourism Board.", "amount_usd": 0, "amount_bzd": 0, "rate_percent": 9, "notes": "This 9% tax is charged on lodging revenue for tourists and supports tourism marketing and regulation.", "sources": [ { "label": "Belize Tourism Board - hotel and tourist accommodation tax", "url": "https://www.belizetourismboard.org/hotels/" } ] }, "proposed_hotel_tax_increase": { "description": "The Government of Belize has considered proposals to increase the hotel tax to 12.5%.", "amount_usd": 0, "amount_bzd": 0, "rate_percent": 0, "notes": "Proposal under consideration as of early 2025 and not yet enacted.", "sources": [ { "label": "Government of Belize hotel tax proposal", "url": "https://www.sanpedrosun.com/travel-and-tourism/2025/01/31/government-of-belize-seeks-to-increase-the-hotel-tax-to-12-5/" } ] } }, "consumption_taxes": { "vat_or_sales_tax": { "description": "General Sales Tax (GST) applies to most goods and services in Belize, including tourism-related services and products.", "standard_rate_percent": 12.5, "reduced_rate_percent": 0, "sources": [ { "label": "Belize GST official information", "url": "https://bts.gov.bz/gst-faq/" }, { "label": "General Sales Tax overview - Belize", "url": "https://caribbean-tax.com/belize/" } ] } }, "customs_and_duty_free": { "description": "Visitors may bring personal goods into Belize under duty-free allowances; goods over the allowances are subject to import duties, GST, and environmental taxes.", "duty_free_allowance_usd": 400, "sources": [ { "label": "Belize tax environment overview (hotel & import taxes)", "url": "https://beltraide.bz/belize-invest/why-belize/taxes-in-belize/" } ] }, "customs_and_imports": { "description": "Imported goods are subject to customs duties at rates that vary by classification; GST is also collected on imported goods.", "sources": [ { "label": "Belize tax and import duties overview", "url": "https://beltraide.bz/belize-invest/why-belize/taxes-in-belize/" } ] }, "fee_exemptions": [ "Departure/airline taxes are generally included in ticket prices, so there is no separate payment at the airport for most passengers." ], "last_updated": "2026-02" }, { "country": "Bermuda", "status": "British Overseas Territory", "currency": { "code": "BMD", "sources": [ { "label": "Government of Bermuda - taxes for businesses", "url": "https://www.gov.bm/taxes-businesses" } ] }, "income_and_payroll_taxes": { "payroll_tax": { "description": "Payroll tax is charged on remuneration in Bermuda, with separate employer and employee rate schedules published by the Office of the Tax Commissioner.", "employer_rate_percent_range": { "min": 0, "max": 10.25 }, "employee_rate_percent_range": { "min": 0.5, "max": 12.5 }, "tax_cap_bmd": 1000000, "tax_cap_usd": 1000000, "notes": "Rates shown are those published for 1 April 2025 to 31 March 2026, including special lower-rate classes.", "sources": [ { "label": "Bermuda payroll tax rates (2025-2026) - Office of the Tax Commissioner", "url": "https://www.gov.bm/payroll-tax-rates" } ] }, "corporate_income_tax": { "description": "Bermuda corporate income tax applies to Bermuda Constituent Entities of multinational enterprise groups that meet the EUR 750 million revenue threshold under OECD Pillar Two rules.", "standard_rate_percent": 15, "effective_from": "2025-01-01", "sources": [ { "label": "Ministerial Statement - Corporate Income Tax Agency Bill 2024", "url": "https://www.gov.bm/articles/ministerial-statement-corporate-income-tax-agency-bill-2024" }, { "label": "Bermuda CITA - About corporate income tax", "url": "https://www.trc.bm/about-corporate-income-tax" } ] } }, "tourism_taxes": { "airport_departure_fee": { "description": "Bermuda airport departure fee applies to departing passengers via LF Wade International Airport.", "amount_bmd": 66.62, "amount_usd": 66.62, "rate_percent": 0, "notes": "Published by Bermuda Airport Authority effective January 1, 2025; fee collection may be embedded in airline pricing.", "sources": [ { "label": "Bermuda Airport Authority Gazette Notice - revised passenger fees", "url": "https://www.bermudaairport.com/l-f-wade-international-airport-passenger-fees-increase-from-january-1st-2025/" }, { "label": "Department of Customs - passenger taxes and rates (administration context)", "url": "https://www.gov.bm/passenger-taxes-and-rates" } ] }, "cruise_passenger_tax": { "description": "Cruise ship passenger tax is seasonally set by the Department of Customs.", "amount_bmd_range": { "min": 20, "max": 25 }, "amount_usd_range": { "min": 20, "max": 25 }, "notes": "Published rates vary by season and route.", "sources": [ { "label": "Department of Customs - passenger taxes and rates", "url": "https://www.gov.bm/passenger-taxes-and-rates" } ] } }, "consumption_taxes": { "vat_or_sales_tax": { "description": "Bermuda does not operate a VAT/GST sales tax regime; government tax administration focuses on payroll tax, customs duties, and sector-specific taxes.", "standard_rate_percent": 0, "reduced_rate_percent": 0, "sources": [ { "label": "Government of Bermuda - taxes for businesses", "url": "https://www.gov.bm/taxes-businesses" } ] } }, "customs_and_duty_free": { "description": "Duty-free allowances are available for visitors and returning residents under Bermuda Customs guidance.", "duty_free_allowance_bmd": 50, "duty_free_allowance_usd": 50, "returning_resident_allowance_bmd": 300, "returning_resident_allowance_usd": 300, "sources": [ { "label": "Department of Customs - duty free allowances", "url": "https://www.gov.bm/duty-free-allowances" } ] }, "customs_and_imports": { "description": "Import duties are administered under the Customs Tariff Act and related regulations; rates vary by tariff schedule and product class.", "sources": [ { "label": "Bermuda Customs duty rates and tariff legislation references", "url": "https://www.gov.bm/customs-duty-rates" } ] }, "fee_exemptions": [ "Passengers under age 18 are exempt from the Bermuda airport departure fee.", "Visitors may claim a duty-free allowance of up to BMD 50.", "Returning residents may claim up to BMD 300 duty-free personal allowance." ], "last_updated": "2026-03" }, { "country": "Bonaire", "status": "Special municipality of the Caribbean Netherlands", "currency": { "code": "USD", "sources": [ { "label": "Caribbean Netherlands overview (official context)", "url": "https://en.wikipedia.org/wiki/Caribbean_Netherlands" } ] }, "tourism_taxes": { "visitor_entry_tax": { "description": "A mandatory Visitor Entry Tax charged to non-residents entering Bonaire; replaces previous hotel and rental car taxes.", "amount_usd": 75, "amount_bsd": 75, "rate_percent": 0, "notes": "Applies per person per visit for non-residents aged 13 and over; reduced amount for children 12 and under and certain residents.", "sources": [ { "label": "Official Bonaire Visitor Entry Tax site", "url": "https://tourismtax.bonairegov.com/" }, { "label": "Canadian Government travel advisory - Bonaire entry tax", "url": "https://travel.gc.ca/destinations/bonaire" } ] } }, "consumption_taxes": { "vat_or_sales_tax": { "description": "Bonaire uses an Expenditure Tax system rather than a VAT; expenditure tax applies to the supply of goods and services, with different rates for goods and services.", "standard_rate_percent": 8, "reduced_rate_percent": 6, "sources": [ { "label": "Dutch Caribbean (BES islands) indirect tax guide", "url": "https://www.grantthornton.global/en/insights/indirect-tax-guide/indirect-tax---Dutch-Caribbean-Bonaire/" } ] } }, "customs_and_duty_free": { "description": "Visitors are entitled to standard duty-free allowances on personal goods; imported goods above allowances may be subject to import duties and taxes.", "duty_free_allowance_usd": 0, "sources": [ { "label": "Bonaire Visitor Entry Tax and travel info", "url": "https://infobonaire.com/visitor-entry-tax-and-nature-fee-what-visitors-should-know/" } ] }, "customs_and_imports": { "description": "Customs duties apply to goods imported into Bonaire; the Dutch Caribbean applies its own import tax and expenditure tax regime, and goods may be taxed based on classification and value.", "sources": [ { "label": "Dutch Caribbean (BES islands) indirect tax guide", "url": "https://www.grantthornton.global/en/insights/indirect-tax-guide/indirect-tax---Dutch-Caribbean-Bonaire/" } ] }, "fee_exemptions": [ "Residents of Bonaire are exempt from the Visitor Entry Tax upon presentation of valid residence documentation.", "Children up to and including 12 years old pay a reduced Visitor Entry Tax (typically USD 10)." ], "last_updated": "2026-02" }, { "country": "British Virgin Islands", "status": "British Overseas Territory", "currency": { "code": "USD", "sources": [ { "label": "Taxation in the British Virgin Islands (absence of VAT and sales tax)", "url": "https://en.wikipedia.org/wiki/Taxation_in_the_British_Virgin_Islands" } ] }, "tourism_taxes": { "arrival_tourism_and_environmental_levy": { "description": "A mandatory environmental and tourism levy charged to most visitors upon arrival to support environmental protection and tourism improvement.", "amount_usd": 10, "rate_percent": 0, "notes": "Charged on arrival at ports of entry, with exemptions for residents, young children, and certain officials.", "sources": [ { "label": "BVI Government press release on environmental and tourism levy", "url": "https://bvi.gov.vg/media-centre/visitors-reminded-environmental-and-tourism-levy" } ] }, "departure_tax": { "description": "Departure tax charged on departure from the British Virgin Islands; the charge depends on mode of departure and residency status.", "amount_usd": 20, "rate_percent": 0, "notes": "Standard departure tax for visitors leaving by air or sea; residents may pay a lower rate on sea departures.", "sources": [ { "label": "UK Foreign Travel Advice – BVI entry and exit charges", "url": "https://www.gov.uk/foreign-travel-advice/british-virgin-islands/entry-requirements" }, { "label": "BVI travel planning guide (departure tax details)", "url": "https://www.wheretostay.com/caribbean/bvi/tortola/guide" } ] }, "hotel_accommodation_tax": { "description": "Hotel accommodation tax levied on lodging providers at a fixed percentage of the room rate.", "amount_usd": 0, "rate_percent": 10, "notes": "Collected by accommodation providers and remitted to the Inland Revenue Department.", "sources": [ { "label": "BVI Hotel Accommodation Tax official info", "url": "https://www.bvi.gov.vg/content/hotel-accommodation-tax" } ] } }, "consumption_taxes": { "vat_or_sales_tax": { "description": "The British Virgin Islands does not levy a general sales tax or VAT on goods and services.", "standard_rate_percent": 0, "reduced_rate_percent": 0, "sources": [ { "label": "Taxation in the British Virgin Islands overview", "url": "https://en.wikipedia.org/wiki/Taxation_in_the_British_Virgin_Islands" } ] } }, "customs_and_duty_free": { "description": "Imported goods are subject to customs duties based on classification; visitors have standard allowances for personal goods.", "duty_free_allowance_usd": 0, "sources": [ { "label": "BVI Customs Duties Act (official tariff law)", "url": "https://bvi.gov.vg/sites/default/files/resources/CAP_105_customs_duties_0.pdf" } ] }, "customs_and_imports": { "description": "Import duties apply to goods brought into the territory under the customs duties schedule; rates vary by item type and value.", "sources": [ { "label": "BVI Customs Duties Act (tariff law)", "url": "https://bvi.gov.vg/sites/default/files/resources/CAP_105_customs_duties_0.pdf" } ] }, "fee_exemptions": [ "Residents and 'Belongers' are exempt from the environmental and tourism levy on arrival.", "Non-residents aged two years and under are exempt from the environmental and tourism levy.", "Cruise passengers and certain official representatives are exempt from the environmental and tourism levy." ], "last_updated": "2026-02" }, { "country": "Cayman Islands", "status": "British Overseas Territory", "currency": { "code": "KYD", "sources": [ { "label": "Cayman Islands overview (Economy & currency)", "url": "https://en.wikipedia.org/wiki/Cayman_Islands" } ] }, "tourism_taxes": { "departure_tax": { "description": "A departure tax is charged for international departures; in practice this is generally included in the price of the airline ticket.", "amount_usd": 37.5, "amount_kyd": 31.25, "rate_percent": 0, "notes": "Applied per departing passenger; most airlines include it in the ticket price rather than collect it separately. Children under 12 are often exempt.", "sources": [ { "label": "Cayman Islands departure tax (Wikipedia summary)", "url": "https://en.wikipedia.org/wiki/Cayman_Islands" } ] }, "tourist_accommodation_tax": { "description": "A Tourist Accommodation Tax (TAT) is charged on the room rate of hotels and other lodging paid by tourists.", "amount_usd": 0, "amount_kyd": 0, "rate_percent": 13, "notes": "Calculated at 13% of the gross room rate and applied to accommodation charges.", "sources": [ { "label": "Cayman Islands Tourism Accommodation Tax (official guidelines)", "url": "https://www.visitcaymanislands.com/Visitcaymanislands.com/media/VCI_main_site/FOI/Finance/TAT-TST-FAQs.pdf" }, { "label": "Cayman Compass – accommodation taxes collected by government", "url": "https://www.caymancompass.com/2023/07/21/higher-hotel-rates-boost-government-tourism-revenue/" } ] } }, "consumption_taxes": { "vat_or_sales_tax": { "description": "The Cayman Islands has no Value Added Tax (VAT) or general sales tax on goods and services.", "standard_rate_percent": 0, "reduced_rate_percent": 0, "sources": [ { "label": "Tax summary for Cayman Islands – no VAT", "url": "https://taxsummaries.pwc.com/cayman-islands/corporate/other-taxes" } ] } }, "customs_and_duty_free": { "description": "Imported goods are subject to customs duties and other fees; personal effects brought by travelers may qualify for duty-free allowances.", "duty_free_allowance_usd": 0, "sources": [ { "label": "Cayman Islands Customs duty and fees overview", "url": "https://gov.ky/web/cbc/trade/imports/environmental-impact-fee" } ] }, "customs_and_imports": { "description": "Import duties apply to goods brought into the Cayman Islands under the Customs Tariff; rates vary depending on item classification and origin.", "sources": [ { "label": "Cayman Islands Customs – duty rates and fees", "url": "https://gov.ky/web/cbc/trade/imports/environmental-impact-fee" } ] }, "fee_exemptions": [ "Children under 12 are often exempt from part or all of the departure tax when included in fare pricing.", "No VAT or sales tax is charged in the Cayman Islands on consumer purchases." ], "last_updated": "2026-02" }, { "country": "Cuba", "status": "Sovereign state", "currency": { "code": "CUP", "sources": [ { "label": "Taxation & Economy overview for Cuba", "url": "https://en.wikipedia.org/wiki/Taxation_in_Cuba" } ] }, "tourism_taxes": { "departure_tax": { "description": "Cuba previously charged a departure (exit) tax on leaving the country, but since 2015 this fee is typically included in the price of the airline ticket and not separately collected at the airport.", "amount_usd": 0, "amount_cup": 0, "rate_percent": 0, "notes": "Departure tax has historically existed but is now rolled into airfare cost rather than paid separately when exiting Cuba. Travelers should verify with their airline if the cost is itemized.", "sources": [ { "label": "Tourism in Cuba – exit tax included in airfare", "url": "https://en.wikipedia.org/wiki/Tourism_in_Cuba" }, { "label": "Anywhere Travel – Cuban departure tax info", "url": "https://www.anywhere.com/cuba/questions/arrival-departure/do-i-have-to-pay-departure-tax" } ] } }, "consumption_taxes": { "vat_or_sales_tax": { "description": "Cuba imposes a sales and services tax on goods and services; the standard sales tax rate is generally applied based on official fiscal policy.", "standard_rate_percent": 10, "reduced_rate_percent": 0, "sources": [ { "label": "Cuba sales and services tax rate", "url": "https://tradingeconomics.com/cuba/sales-tax-rate" }, { "label": "Taxation in Cuba – indirect tax overview", "url": "https://assets.kpmg.com/content/dam/kpmg/es/pdf/2016/11/indirect-tax-guide-cuba-2016.pdf" } ] } }, "customs_and_duty_free": { "description": "Imported goods are subject to customs duties under Cuban law; duty-free allowances for travelers exist for designated personal items, but Cuba generally applies tariffs and taxes to imported goods.", "duty_free_allowance_usd": 0, "sources": [ { "label": "Cuba travel customs information", "url": "https://www.sci-travel-adventures.com/en/cuba-travel/arrival-and-departure.htm" } ] }, "customs_and_imports": { "description": "Import duties apply to goods brought into Cuba based on tariff schedules; customs declaration and import regulations are enforced at ports of entry.", "sources": [ { "label": "Cuba travel customs & import info", "url": "https://www.sci-travel-adventures.com/en/cuba-travel/arrival-and-departure.htm" } ] }, "fee_exemptions": [ "Departure tax is no longer separately paid at the airport as it is included in airfare.", "Any historic exemptions (e.g., children under two) for departure tax are not generally relevant as the tax is embedded in the ticket fare." ], "last_updated": "2026-02" }, { "country": "Dominica", "status": "Sovereign Commonwealth nation", "currency": { "code": "XCD", "sources": [ { "label": "Eastern Caribbean Central Bank – member countries", "url": "https://www.eccb-centralbank.org/about-the-eccb/member-countries/dominica" } ] }, "tourism_taxes": { "departure_tax": { "description": "A departure tax charged to passengers leaving Dominica by air or sea; the standard amount depends on nationality and travel document type.", "amount_usd": 33, "amount_xcd": 86, "rate_percent": 0, "notes": "Typically included in airline ticket pricing but payable separately at ferry terminals; children under 12 may pay reduced amounts.", "sources": [ { "label": "UK Foreign Travel Advice – Dominica departure tax", "url": "https://www.gov.uk/foreign-travel-advice/dominica/entry-requirements" }, { "label": "Dominica Hotel & Tourism Association – departure tax schedule", "url": "https://dominicahta.org/faq-about-dominica" } ] }, "travel_tax": { "description": "Travel Tax is a statutory tax imposed on passenger transport services by air or sea originating in Dominica, paid by the carrier and remitted to the government.", "amount_usd": 0, "amount_xcd": 0, "rate_percent": 7.5, "notes": "Charged against ticket sales or transported passengers; administrative payment obligations vary by transport operator.", "sources": [ { "label": "Dominica Inland Revenue – Travel Tax (Amendment Act)", "url": "https://ird.gov.dm/tax-laws/travel-tax" } ] } }, "consumption_taxes": { "vat_or_sales_tax": { "description": "Value Added Tax (VAT) applies to most goods and services in Dominica; a reduced rate applies to hotel accommodation and tourism-related services.", "standard_rate_percent": 15, "reduced_rate_percent": 10, "sources": [ { "label": "Dominica Inland Revenue – VAT official page", "url": "https://ird.gov.dm/tax-laws/value-added-tax" }, { "label": "VAT overview – hotel and tourism reduced rate", "url": "https://www.vatcalc.com/uncategorized/dominica-2-vat-rise-proposal/" } ] } }, "customs_and_duty_free": { "description": "Imports into Dominica are subject to customs duties, service charges, excise tax, and VAT; duty-free allowances may be available for certain personal goods.", "duty_free_allowance_usd": 0, "sources": [ { "label": "Invest Dominica – Customs FAQs", "url": "https://investdominica.com/doing-business/customs/" } ] }, "customs_and_imports": { "description": "Imported goods are classified under tariff schedules with different duty and VAT treatment; an environmental levy and service charges also apply at customs clearance.", "sources": [ { "label": "Invest Dominica – Customs FAQ", "url": "https://investdominica.com/doing-business/customs/" } ] }, "fee_exemptions": [ "Children under 12 years old may be exempt or pay reduced departure tax.", "Departure tax on airline tickets is often included in ticket pricing rather than collected separately." ], "last_updated": "2026-02" }, { "country": "Dominican Republic", "status": "Sovereign Caribbean nation", "currency": { "code": "DOP", "sources": [ { "label": "Dominican Republic – Currency & Economy overview", "url": "https://en.wikipedia.org/wiki/Dominican_Republic" } ] }, "tourism_taxes": { "departure_tax": { "description": "A standardized departure tax of US$20 is imposed on passengers leaving the Dominican Republic; this is generally included in the price of the airline ticket.", "amount_usd": 20, "amount_dop": 0, "rate_percent": 0, "notes": "Included in airline tickets; verify inclusion with your carrier.", "sources": [ { "label": "GoDominicanRepublic.com – departure tax info", "url": "https://www.godominicanrepublic.com/en/travel/entry-requirements" }, { "label": "Punta Cana International Airport – departure tax", "url": "https://www.puntacanainternationalairport.com/en/airport-services" } ] }, "tourist_entry_fee": { "description": "A tourist card / entry fee (US$10) is charged for arrivals by land or sea when not included in an airline ticket.", "amount_usd": 10, "amount_dop": 0, "rate_percent": 0, "notes": "For air arrivals, this fee is usually included in the airfare; for land/sea arrivals, it may be collected on arrival.", "sources": [ { "label": "Visa policy – tourist card fee", "url": "https://en.wikipedia.org/wiki/Visa_policy_of_the_Dominican_Republic" }, { "label": "Tourist card entry fee details", "url": "https://everythingpuntacana.com/tourist-card-punta-cana/" } ] } }, "consumption_taxes": { "vat_or_sales_tax": { "description": "The Dominican Republic applies ITBIS (Impuesto sobre Transferencia de Bienes Industrializados y Servicios), a value-added tax applied to most goods and services.", "standard_rate_percent": 18, "reduced_rate_percent": 0, "sources": [ { "label": "Dominican Republic tourism FAQs – ITBIS and departure tax", "url": "https://www.godominicanrepublic.com/en/travel/faqs" }, { "label": "Taxes overview – VAT (ITBIS)", "url": "https://eliunrealestate.com/dominican-republic-taxes/" } ] } }, "customs_and_duty_free": { "description": "Customs rules allow duty-free personal effects up to specified limits; import duties and ITBIS apply to goods above allowances.", "duty_free_allowance_usd": 500, "sources": [ { "label": "GoDominicanRepublic.com – entry and customs allowances", "url": "https://www.godominicanrepublic.com/en/travel/entry-requirements" } ] }, "customs_and_imports": { "description": "Imported goods are subject to customs duties based on classification and value; ITBIS also applies at the point of import.", "sources": [ { "label": "Customs and import rules – Dominican Republic travel guide", "url": "https://www.godominicanrepublic.com/en/travel/entry-requirements" } ] }, "fee_exemptions": [ "Residents and citizens of the Dominican Republic are exempt from the departure tax charge in their ticket.", "Visitors arriving by land or sea may be exempt from the tourist card/entry fee depending on nationality and visa status." ], "last_updated": "2026-02" }, { "country": "Grenada", "status": "Sovereign Commonwealth nation", "currency": { "code": "XCD", "sources": [ { "label": "Eastern Caribbean Central Bank – member countries", "url": "https://www.eccb-centralbank.org/about-the-eccb/member-countries/grenada" } ] }, "tourism_taxes": { "departure_tax": { "description": "A departure tax is required for passengers departing Grenada by air or sea; different amounts apply by age and vessel type.", "amount_usd": 20, "amount_xcd": 54, "rate_percent": 0, "notes": "Persons 13 and over usually pay US$20 (or EC$54); ages 5–12 may pay a reduced fee (EC$27), and children under 5 are exempt. A small yacht departure tax (~EC$3) may apply.", "sources": [ { "label": "Grenada departure tax details (charter/yacht & age rates)", "url": "https://www.moorings.com/uk/destinations/caribbean/grenada-yacht-charters/useful-information" }, { "label": "Travel guidance on departure tax inclusion/exemptions", "url": "https://www.justgrenada.co.uk/booking-holidays-in-grenada-and-general-information/" } ] }, "sustainability_tax": { "description": "A Sustainability Tax is charged on entry to Grenada for non-residents to support tourism infrastructure and services.", "amount_usd": 25, "amount_xcd": 68, "rate_percent": 0, "notes": "Paid per person aged 5 and over per entry; valid each time a visitor enters Grenada, Carriacou and Petite Martinique. Exempt for residents and children under 5.", "sources": [ { "label": "Grenada Sustainability Tax official portal", "url": "https://grenadatourismtax.com/" } ] } }, "consumption_taxes": { "vat_or_sales_tax": { "description": "Value Added Tax (VAT) is applied to most goods and services; tourism accommodation and related services have a reduced VAT rate.", "standard_rate_percent": 15, "reduced_rate_percent": 10, "sources": [ { "label": "Grenada VAT official rates", "url": "https://ird.gd/taxes/value-added-tax" }, { "label": "Grenada VAT guidance – tourism rates", "url": "https://caribbean-tax.com/grenada/" } ] } }, "customs_and_duty_free": { "description": "Visitors are entitled to duty-free allowances for personal effects such as tobacco, alcohol and other goods up to specified values; goods above allowances are taxable.", "duty_free_allowance_usd": 370, "sources": [ { "label": "Grenada Customs – duty-free allowances", "url": "https://grenadacustoms.com/procedures/travellers-know-before-you-go" } ] }, "customs_and_imports": { "description": "Imported goods into Grenada are subject to customs duties and VAT; classification based on tariff schedules determines rates.", "sources": [ { "label": "Grenada Customs – travellers info", "url": "https://grenadacustoms.com/procedures/travellers-know-before-you-go" } ] }, "fee_exemptions": [ "Children under 5 years old are exempt from the departure tax and sustainability tax.", "Residents of Grenada, Carriacou and Petite Martinique are exempt from the Sustainability Tax." ], "last_updated": "2026-02" }, { "country": "Guadeloupe", "status": "Overseas region and department of France", "currency": { "code": "EUR", "sources": [ { "label": "Guadeloupe general information", "url": "https://us.media.france.fr/en/node/1541" } ] }, "tourism_taxes": { "departure_tax": { "description": "There is no separate government departure tax for air travel from Guadeloupe; charges for airport facilities are usually included in airline fares.", "amount_usd": 0, "amount_eur": 0, "rate_percent": 0, "notes": "Departures from Guadeloupe do not have a distinct exit tax apart from airline pricing.", "sources": [ { "label": "France official travel info for Guadeloupe", "url": "https://us.media.france.fr/en/node/1541" } ] }, "tourist_accommodation_tax": { "description": "A local tourist tax (taxe de séjour) is levied by municipalities on accommodations and collected per person per night.", "amount_usd": 0, "amount_eur": 0, "rate_percent": 0, "notes": "Rates vary by commune and type of accommodation — typically a percentage of the room price with maximum caps per adult per night.", "sources": [ { "label": "French public service – tourist tax general rules", "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2048" }, { "label": "Guadeloupe local tourist tax guidelines", "url": "https://www.guadeloupe.gouv.fr/Demarches/Professionnels-Toutes-les-demarches" }, { "label": "Local example tourist tax rate in Guadeloupe", "url": "https://www.kazanne.net/taxe-de-sejour-en-guadeloupe" } ] } }, "consumption_taxes": { "vat_or_sales_tax": { "description": "Value Added Tax (VAT) applies in Guadeloupe under French and EU rules, with standard and reduced rates depending on the type of good or service.", "standard_rate_percent": 8.5, "reduced_rate_percent": 2.1, "sources": [ { "label": "France VAT overview including overseas regions", "url": "https://www.vatupdate.com/2022/04/21/vat-territorial-regimes-regime-applicable-in-overseas-communities-covered-by-article-73-of-the-constitution-specific-vat-exemptions-for-guadeloupe-martinique-and-reunion/" }, { "label": "France VAT guide – accommodation & transport rates", "url": "https://entreprendre.service-public.gouv.fr/vosdroits/F37288" } ] } }, "customs_and_duty_free": { "description": "Customs and duty-free allowances for visitors are governed by French and EU rules; personal effects and some goods below certain values may be exempt.", "duty_free_allowance_usd": 0, "sources": [ { "label": "EU VAT and customs territorial scope info", "url": "https://taxation-customs.ec.europa.eu/taxation/vat/vat-directive/how-does-vat-work/territorial-scope_en" }, { "label": "General France tourist information (entry/exit info)", "url": "https://us.media.france.fr/en/node/1541" } ] }, "customs_and_imports": { "description": "Imported goods into Guadeloupe (as an EU region) are subject to EU customs and VAT regulations; allowances apply under EU duty-free rules.", "sources": [ { "label": "EU VAT and customs territorial scope info", "url": "https://taxation-customs.ec.europa.eu/taxation/vat/vat-directive/how-does-vat-work/territorial-scope_en" } ] }, "fee_exemptions": [ "Children and residents may be exempt from local tourist tax depending on local municipal rules and exemptions set by communes.", "Departure tax is generally not separately charged on flights as it’s included in airline ticket pricing." ], "last_updated": "2026-02" }, { "country": "Guyana", "status": "Sovereign state in South America", "currency": { "code": "GYD", "sources": [ { "label": "Guyana – Economy and Currency Overview", "url": "https://en.wikipedia.org/wiki/Economy_of_Guyana" } ] }, "tourism_taxes": { "departure_tax": { "description": "Guyana imposes a departure-related Travel Airport Tax, which is now incorporated into airline tickets rather than paid separately at the airport.", "amount_usd": 17.5, "amount_gyd": 3500, "rate_percent": 0, "notes": "All travelers under 65 must pay the full Travel Airport Tax. Persons 65+ pay a reduced security fee, and at Ogle Airport those 65+ may be exempt. The tax is typically included in the ticket price and collected by the carrier.", "sources": [ { "label": "Guyana Revenue Authority – Travel Airport Tax", "url": "https://www.gra.gov.gy/tax-services/miscellaneous-taxes/travel-airport-individual/" }, { "label": "Guyana Travel Tax Billed into Ticket", "url": "https://www.caribbeanlife.com/guyana-travel-tax-billed-into-ticket/" }, { "label": "GRA Travel Airport Tax details", "url": "https://www.gra.gov.gy/business/tax-operations-and-services/miscellaneous-taxes/travel-airport/" } ] }, "travel_voucher_tax": { "description": "Travel Voucher Tax is levied on travel tickets issued in Guyana and remitted by carriers to the Guyana Revenue Authority; exemptions may apply for diplomats and other qualified persons.", "amount_usd": 0, "amount_gyd": 0, "rate_percent": 0, "notes": "This tax is calculated as part of the fare and is managed by the carrier, rather than collected directly at departure.", "sources": [ { "label": "Guyana Revenue Authority – Travel Voucher Tax", "url": "https://www.gra.gov.gy/business/tax-operations-and-services/miscellaneous-taxes/travel-voucher/" } ] } }, "consumption_taxes": { "vat_or_sales_tax": { "description": "Guyana applies Value Added Tax (VAT) at 14% on most goods and services supplied within the country by registered persons.", "standard_rate_percent": 14, "reduced_rate_percent": 0, "sources": [ { "label": "Guyana VAT standard rate info", "url": "https://taxsummaries.pwc.com/guyana/corporate/other-taxes" } ] } }, "customs_and_duty_free": { "description": "Imported goods are subject to customs duties and VAT; duty-free allowances for personal goods may apply under customs rules.", "duty_free_allowance_usd": 0, "sources": [ { "label": "Guyana import tariff and customs structure", "url": "https://taxsummaries.pwc.com/guyana/corporate/other-taxes" } ] }, "customs_and_imports": { "description": "Customs duties are levied on imported goods with varying rates depending on classification; VAT applies at the point of import.", "sources": [ { "label": "Guyana import duties and VAT overview", "url": "https://taxsummaries.pwc.com/guyana/corporate/other-taxes" } ] }, "fee_exemptions": [ "Persons aged 65 and older may pay a reduced departure security fee or be exempt from part of the Travel Airport Tax.", "Some classes of travelers (diplomats, defence/military, certain delegations) may be exempt from Travel Voucher Tax if approved by the Guyana Revenue Authority." ], "last_updated": "2026-02" }, { "country": "Haiti", "status": "Sovereign state", "currency": { "code": "HTG", "sources": [ { "label": "Haiti overview – economy & currency", "url": "https://en.wikipedia.org/wiki/Haiti" } ] }, "tourism_taxes": { "entry_fee": { "description": "A mandatory tourist entry fee charged on arrival for most foreign visitors; collected in cash (USD, EUR, or CAD).", "amount_usd": 10, "amount_htg": 0, "rate_percent": 0, "notes": "Most foreign passport holders pay this upon arrival; children under 5 and certain diplomatic passports may be exempt.", "sources": [ { "label": "UK Foreign Travel Advice – Haiti entry & departure tax", "url": "https://www.gov.uk/foreign-travel-advice/haiti/entry-requirements" }, { "label": "Haiti travel advisory – tourist fee", "url": "https://mofa.gov.bs/updated-travel-advisory-for-haiti/" } ] }, "departure_tax": { "description": "A departure tax charged when leaving Haiti by air; in many cases this is included in the price of the airline ticket but should be confirmed with your carrier.", "amount_usd": 55, "amount_htg": 0, "rate_percent": 0, "notes": "Most international flight tickets include this departure tax; if not included, sufficient cash in USD or local currency is recommended.", "sources": [ { "label": "UK Foreign Travel Advice – Haiti entry & departure tax", "url": "https://www.gov.uk/foreign-travel-advice/haiti/entry-requirements" }, { "label": "Business travel guide – Haiti departure tax", "url": "https://www.privacyshield.gov/ps/article?id=Haiti-Business-Travel" } ] } }, "consumption_taxes": { "vat_or_sales_tax": { "description": "Haiti applies a standard Value Added Tax (VAT) or sales tax on most goods and services.", "standard_rate_percent": 10, "reduced_rate_percent": 0, "sources": [ { "label": "Business law overview – Haiti VAT", "url": "https://lawgratis.com/blog-detail/business-law-in-haiti-1" } ] } }, "customs_and_duty_free": { "description": "Imported goods are subject to customs duties; duty-free allowances for personal effects may apply under Haitian customs rules.", "duty_free_allowance_usd": 0, "sources": [ { "label": "Haiti import tariff overview", "url": "https://www.trade.gov/country-commercial-guides/haiti-import-tariffs" } ] }, "customs_and_imports": { "description": "Customs duties and import taxes are applied to goods brought into Haiti based on classification and value, with preferential treatments under some trade agreements.", "sources": [ { "label": "Haiti import tariff overview", "url": "https://www.trade.gov/country-commercial-guides/haiti-import-tariffs" } ] }, "fee_exemptions": [ "Children under 5 years old are typically exempt from the tourist entry fee.", "Holders of official or diplomatic passports may be exempt from the tourist entry fee." ], "last_updated": "2026-02" }, { "country": "Jamaica", "status": "Sovereign Caribbean nation", "currency": { "code": "JMD", "sources": [ { "label": "Jamaica – Economy overview", "url": "https://en.wikipedia.org/wiki/Economy_of_Jamaica" } ] }, "tourism_taxes": { "tourism_enhancement_fee": { "description": "Tourism Enhancement Fee charged on international arrivals at airports and ports where the trip originates outside Jamaica; supports tourism sector infrastructure and services.", "amount_usd": 20, "amount_jmd": 0, "rate_percent": 0, "notes": "Applies per incoming passenger; most airlines include this in ticket pricing but it may be collected separately depending on carrier/port. Children under 2 usually exempt.", "sources": [ { "label": "Tourism Enhancement Act (statute)", "url": "https://laws.moj.gov.jm/library/statute/the-tourism-enhancement-act" }, { "label": "Jamaica tourist tax overview", "url": "https://www.holidayhypermarket.co.uk/hype/jamaica-tourist-tax" } ] }, "departure_tax": { "description": "Departure tax charged on passengers leaving Jamaica by air; commonly included in airline ticket price.", "amount_usd": 35, "amount_jmd": 0, "rate_percent": 0, "notes": "Often bundled into airline ticket cost; verify with carrier whether amounts are itemized.", "sources": [ { "label": "Tourist departure tax details", "url": "https://www.holidayhypermarket.co.uk/hype/jamaica-tourist-tax" }, { "label": "Travel forum departure tax info", "url": "https://www.tripadvisor.com/ShowTopic-g147309-i69-k10517388-Departure_tax-Jamaica.html" } ] }, "guest_accommodation_room_tax": { "description": "Guest Accommodation Room Tax (GART) levied on occupied hotel/guest accommodation rooms based on property category, room count, and occupancy.", "amount_usd": 0, "amount_jmd": 0, "rate_percent": 0, "notes": "Charged by accommodation operators based on criteria in the legislation; amounts vary with property size and type.", "sources": [ { "label": "Guest Accommodation Room Tax (GART) order", "url": "https://www.amcsjamaicalimited.com/guest-accommodation-room-tax-returns.html" } ] } }, "consumption_taxes": { "vat_or_sales_tax": { "description": "General Consumption Tax (GCT), Jamaica’s principal indirect tax on goods and services, applies broadly including many tourism-related services. A reduced rate applies to hotel accommodation and direct tourism services.", "standard_rate_percent": 17.5, "reduced_rate_percent": 10, "sources": [ { "label": "KPMG Jamaica indirect tax rates", "url": "https://kpmg.com/jm/en/home/services/tax/tax-tools-and-resources/tax-rates-online/indirect-tax-rates-table.html" } ] } }, "customs_and_duty_free": { "description": "Visitors may bring personal goods into Jamaica subject to customs duties and taxes; allowances and specific exemptions apply under Jamaica Customs regulations.", "duty_free_allowance_usd": 0, "sources": [ { "label": "Jamaica Customs duty and allowances", "url": "https://www.jacustoms.gov.jm/" } ] }, "customs_and_imports": { "description": "Imported goods are subject to customs duties and General Consumption Tax (GCT) at import; rates vary by classification and value under the Jamaica Customs Tariff.", "sources": [ { "label": "Jamaica Customs – Imports and duties overview", "url": "https://www.jacustoms.gov.jm/" } ] }, "fee_exemptions": [ "Children under age 2 are typically exempt from the Tourism Enhancement Fee and related tourism taxes.", "Departure tax is often included in airline ticket pricing and may not be separately paid at the airport." ], "last_updated": "2026-02" }, { "country": "Martinique", "status": "Overseas department and region of France", "currency": { "code": "EUR", "sources": [ { "label": "Martinique general information — France Overseas Region", "url": "https://us.media.france.fr/en/node/1541" } ] }, "tourism_taxes": { "departure_or_arrival_tax": { "description": "There are no separate departure or arrival tourism taxes charged at airports or by cruise terminals for visitors arriving in Martinique; any aviation security or airport charges are included in airline ticket pricing.", "amount_usd": 0, "amount_eur": 0, "rate_percent": 0, "notes": "Airline tickets to/from Martinique include required aviation security taxes rather than a standalone local departure tax. There is no dedicated tourism departure tax collected on arrival or departure.", "sources": [ { "label": "Official France travel info — Martinique arrival/departure", "url": "https://www.france.fr/en/article/martinique-0" } ] }, "tourist_accommodation_tax": { "description": "A local municipal tourist accommodation tax (taxe de séjour) is levied per person per night by municipalities on stays in hotels, furnished tourist residences, B&Bs, campsites and similar lodgings.", "amount_usd": 0, "amount_eur": 0, "rate_percent": 0, "notes": "The amount varies by municipality and accommodation category, typically a small fixed euro amount per person per night (e.g., €0.44 and up depending on local rates and classifications).", "sources": [ { "label": "Service Public Entreprendre – tourist accommodation tax", "url": "https://entreprendre.service-public.gouv.fr/vosdroits/F31635?lang=en" }, { "label": "French public service tourist tax general rules", "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F2048" }, { "label": "Example local tourist tax details in Martinique", "url": "https://www.residence-des-iles-martinique.fr/c/en/tarifs-residence-des-iles.php" } ] } }, "consumption_taxes": { "vat_or_sales_tax": { "description": "Value Added Tax (VAT) applies in Martinique under French tax law, with standard, reduced and special rates depending on types of goods and services.", "standard_rate_percent": 8.5, "reduced_rate_percent": 2.1, "sources": [ { "label": "French VAT regime including overseas departments", "url": "https://entreprendre.service-public.gouv.fr/vosdroits/F31635?lang=en" } ] } }, "customs_and_duty_free": { "description": "Visitors may be eligible for VAT refunds on qualifying purchases under the tax-free scheme when certain conditions are met (residence outside the EU, purchases exported, etc.). Import duties and dock dues apply per French customs and overseas department rules.", "duty_free_allowance_usd": 0, "sources": [ { "label": "French VAT tax-free shopping conditions", "url": "https://entreprendre.service-public.gouv.fr/vosdroits/F20558?lang=en" }, { "label": "Customs duty information — France overseas departments", "url": "https://www.douane.gouv.fr/fiche/selling-tax-free-products-cruise-tourists-guadeloupe-and-martinique" } ] }, "customs_and_imports": { "description": "Imported goods into Martinique are subject to French customs duties (including dock dues/excise tax) and VAT under EU and French Customs Code; specific rates vary based on product type and tariff classification.", "sources": [ { "label": "French customs and VAT rules applicable to Martinique", "url": "https://www.douane.gouv.fr/fiche/selling-tax-free-products-cruise-tourists-guadeloupe-and-martinique" } ] }, "fee_exemptions": [ "Tourist tax (taxe de séjour) is payable only on overnight stays; waived for young children depending on municipality decisions.", "VAT (TVA) may be reclaimed (tax-free shopping) on qualifying goods for non-EU resident visitors departing the EU with proof of export." ], "last_updated": "2026-02" }, { "country": "Montserrat", "status": "British Overseas Territory", "currency": { "code": "XCD", "sources": [ { "label": "Montserrat overview – currency and tax context", "url": "https://en.wikipedia.org/wiki/Montserrat" } ] }, "tourism_taxes": { "departure_and_embarkation_tax": { "description": "A departure tax (also called embarkation tax) is payable when leaving Montserrat; different amounts apply based on nationality and airline inclusion.", "amount_usd_for_caricom": 13, "amount_xcd_for_caricom": 35, "amount_usd_for_others": 21, "amount_xcd_for_others": 55, "rate_percent": 0, "notes": "Departure/embarkation tax is usually included in the ticket price by most carriers, but if not included, it may be collected separately. CARICOM nationals typically pay the lower amount.", "sources": [ { "label": "UK Foreign Travel Advice – Montserrat embarkation tax", "url": "https://www.gov.uk/foreign-travel-advice/montserrat/entry-requirements" }, { "label": "FlyMontserrat travel tax details", "url": "https://flymontserrat.com/montserrat.php" } ] }, "accommodation_tax": { "description": "A tax on hotel accommodation stays; most hotels apply a percentage of room revenue as tax.", "amount_usd": 0, "amount_xcd": 0, "rate_percent": 7, "notes": "Standard hotel occupancy tax applies to accommodations; some guesthouses and villas may have different percentages.", "sources": [ { "label": "Doing Business in Montserrat – hotel occupancy tax", "url": "https://invest.gov.ms/doing-business-on-montserrat" } ] } }, "consumption_taxes": { "vat_or_sales_tax": { "description": "Montserrat does not impose VAT or a broad goods/services sales tax; instead, consumption tax applies to specific imported goods.", "standard_rate_percent": 0, "reduced_rate_percent": 0, "sources": [ { "label": "Invest Montserrat – VAT and consumption tax overview", "url": "https://invest.gov.ms/doing-business-on-montserrat" } ] } }, "customs_and_duty_free": { "description": "Imported goods are subject to customs duties and consumption tax upon entry; personal effects may be subject to duty based on classification.", "duty_free_allowance_usd": 0, "sources": [ { "label": "Montserrat Customs & Revenue Service – customs information", "url": "https://mcrs.ms" } ] }, "customs_and_imports": { "description": "Customs duties apply to imported goods according to classification and tariff schedules; consumption tax is applied as per legislation and tariff codes.", "sources": [ { "label": "Montserrat Customs & Revenue Service – customs duties", "url": "https://mcrs.ms/customs" } ] }, "fee_exemptions": [ "Where the departure/embarkation tax is included in the airline ticket, separate payment upon departure may not be required.", "Certain guest accommodation categories (guesthouses, villas) may have different tax application rules compared with full-service hotels." ], "last_updated": "2026-02" }, { "country": "Puerto Rico", "status": "Unincorporated territory of the United States", "currency": { "code": "USD", "sources": [ { "label": "Puerto Rico economic overview (allows USD as official currency)", "url": "https://en.wikipedia.org/wiki/Puerto_Rico" } ] }, "tourism_taxes": { "room_occupancy_tax": { "description": "A Room Occupancy Tax charged by Puerto Rico on short-term accommodations (less than 90 days). Rates vary based on property type (e.g., inns, motels, hotels with casinos) as established by local law.", "amount_usd": 0, "rate_percent": 7, "range_percent": { "min": 7, "max": 11 }, "notes": "Standard occupancy tax is 7% of the room rate; motels over $5/day or lodgings may pay 9%, and hotels with casinos pay 11%. Applies to studios, apartments, homes, villas, and other short-term rental properties under Act 272. Tax must be registered, collected, and remitted to the Puerto Rico Tourism Company.", "sources": [ { "label": "Puerto Rico Tourism Company Room Tax", "url": "https://tourism.pr.gov/room-tax/" }, { "label": "Puerto Rico Room Tax Law (Act 272)", "url": "https://tourism.pr.gov/wp-content/uploads/2019/06/Ley-de-Room-Tax-_5bIngles_5d-1.pdf" }, { "label": "Justia Law – Puerto Rico Room Occupancy Tax", "url": "https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iii/2271o/" } ] } }, "consumption_taxes": { "sales_and_use_tax": { "description": "Puerto Rico’s principal indirect tax is the Sales and Use Tax (Impuesto sobre Ventas y Uso, or IVU) charged on most goods and services.", "standard_rate_percent": 11.5, "reduced_rate_percent": 4, "notes": "The standard combined Puerto Rico sales tax rate is 11.5% (10.5% state + 1% municipal). Some business-to-business or designated services may be taxed at 4%.", "sources": [ { "label": "Puerto Rico Sales and Use Tax (IVU) rates", "url": "https://taxsummaries.pwc.com/puerto-rico" }, { "label": "Puerto Rico Sales Tax Overview", "url": "https://www.trykintsugi.com/blog/puerto-rico-sales-tax-guide" }, { "label": "Tripadvisor – Puerto Rico shopping and tax refunds", "url": "https://www.tripadvisor.com/ShowTopic-g147319-i71-k11869072-Shopping_in_San_Juan-Puerto_Rico.html" }, { "label": "MZLS LLC – Puerto Rico tourism incentives", "url": "https://www.mzls.com/insights/tourism-incentives-under-puerto-ricos-act-60-2019" } ] } }, "customs_and_duty_free": { "description": "Puerto Rico follows U.S. federal customs law; imported goods arriving from outside U.S. customs territory are subject to U.S. customs duties and federal import rules, with standard duty-free personal exemptions. There is no separate local duty-free regime specific to Puerto Rico for tourists.", "duty_free_allowance_usd": 0, "sources": [ { "label": "Taxation in Puerto Rico (U.S. federal customs apply)", "url": "https://en.wikipedia.org/wiki/Taxation_in_Puerto_Rico" } ] }, "customs_and_imports": { "description": "Imported goods into Puerto Rico are subject to U.S. customs duties and the Puerto Rico Sales and Use Tax (IVU) upon entry into the commonwealth, with rates and classifications governed by federal and commonwealth law.", "sources": [ { "label": "Taxation in Puerto Rico overview", "url": "https://en.wikipedia.org/wiki/Taxation_in_Puerto_Rico" } ] }, "fee_exemptions": [ "There is no VAT refund system for general sales tax (IVU) for tourists, similar to U.S. states.", "Certain development, income, and excise tax incentives may apply to tourism businesses under Puerto Rico’s Act 60 incentives code, but these are not direct visitor fees." ], "last_updated": "2026-02" }, { "country": "Saba", "status": "Special municipality of the Netherlands (Caribbean Netherlands)", "currency": { "code": "USD", "sources": [ { "label": "Saba general information (official context)", "url": "https://en.wikipedia.org/wiki/Saba_(island)#Geography" } ] }, "tourism_taxes": { "departure_tax": { "description": "A departure tax (airport and harbor fee) payable when departing Saba by air or sea.", "amount_usd": 10, "rate_percent": 0, "notes": "This is a set departure fee charged to passengers leaving Saba. Payment may be required in cash at the point of departure if not included by the carrier.", "sources": [ { "label": "Saba Tourism – departure tax information", "url": "https://www.sabatourism.com/getting-here/" }, { "label": "Saba C-Transport departure tax reference", "url": "https://www.sabaferry.com/travel-rates" } ] } }, "consumption_taxes": { "general_expenditure_tax": { "description": "Caribbean Netherlands applies an Expenditure Tax (ABB) instead of a standard VAT; goods and services sold on Saba are taxed under this system.", "standard_rate_percent": 8, "reduced_rate_percent": 6, "sources": [ { "label": "ABB (general expenditure tax) in the Caribbean Netherlands", "url": "https://eclear.com/knowledge/eu-vat-rates/vat-in-the-netherlands/" } ] } }, "customs_and_duty_free": { "description": "Imported goods are subject to customs duties and expenditure tax upon entry into Saba. Personal effects and visitor allowances are governed by Caribbean Netherlands customs regulations.", "duty_free_allowance_usd": 0, "sources": [ { "label": "Belastingdienst Caribisch Nederland – tax administration overview", "url": "https://english.belastingdienst-caribischnederland.nl/organisation/belastingdienst-caribisch-nederland" } ] }, "customs_and_imports": { "description": "Customs duties and related taxes apply to imported goods brought into Saba; rates vary by classification and are administered under the Dutch Caribbean customs regime.", "sources": [ { "label": "Belastingdienst Caribisch Nederland – tax authority overview", "url": "https://english.belastingdienst-caribischnederland.nl/organisation/belastingdienst-caribisch-nederland" } ] }, "fee_exemptions": [ "Departure tax may be included directly in airline or ferry ticket pricing rather than collected separately by the carrier.", "Certain local exemptions or arrangements may apply under Caribbean Netherlands tax rules, but no specific tourist exemptions are widely published." ], "last_updated": "2026-02" }, { "country": "Saint Barthelemy", "status": "Overseas collectivity of France (COM)", "currency": { "code": "EUR", "sources": [ { "label": "Saint Barthelemy general information", "url": "https://en.wikipedia.org/wiki/Saint_Barth%C3%A9lemy" } ] }, "tourism_taxes": { "tourist_accommodation_tax": { "description": "Local tourist tax (taxe de séjour) levied on paid overnight stays in Saint Barthelemy; applied on the base nightly rental amount and collected by accommodation providers.", "amount_usd": 0, "amount_eur": 0, "rate_percent": 5, "notes": "Applies to hotels, villas, short-term rentals and similar paid accommodation; typically collected from guests by accommodation providers and remitted to local authorities.", "sources": [ { "label": "Saint Barthelemy tourist tax (official tax platform)", "url": "https://comstbarth.taxesejour.fr/" }, { "label": "Local tourist tax rate overview", "url": "https://www.jarniascyril.com/international-real-estate/invest-in-real-estate-saint-barthelemy-premium-market-guide/tax-benefits-real-estate-st-barts-investors/" } ] } }, "consumption_taxes": { "vat_or_sales_tax": { "description": "Saint Barthelemy does not apply standard French VAT; it has autonomous tax authority and does not levy a goods and services VAT in the territory.", "standard_rate_percent": 0, "reduced_rate_percent": 0, "sources": [ { "label": "VAT status in Saint Barthelemy", "url": "https://www.globalexpansion.com/hubfs/Countrypedia%20PDFs/In%20use/Saint%20Barthelemy%20-%20Global%20Expansion%20Guide.pdf" } ] } }, "customs_and_duty_free": { "description": "Saint Barthelemy applies its own customs regime independent of EU/VAT rules and maintains customs duties on imported goods — e.g., 5% on many goods, 8% on vehicles — but does not have a separate tourist duty-free scheme.", "duty_free_allowance_usd": 0, "sources": [ { "label": "Local taxation and customs context overview", "url": "https://www.luxuryonesvillas-stbarts.com/fiscalite-st-barthelemy" } ] }, "customs_and_imports": { "description": "Imported goods into Saint Barthelemy are subject to local customs duties under collectivity autonomy; rates vary by item category (e.g., vehicles at ~8%).", "sources": [ { "label": "Saint Barthelemy tax and customs summary", "url": "https://www.luxuryonesvillas-stbarts.com/fiscalite-st-barthelemy" } ] }, "fee_exemptions": [ "Long-term residents (e.g., seasonal workers living under contract) and accommodation rentals longer than six months may be exempt from the tourist accommodation tax under local rules.", "Standard VAT (French VAT) does not apply in Saint Barthelemy, so there is no VAT charge on goods/services under the usual EU VAT system." ], "last_updated": "2026-02" }, { "country": "Saint Kitts and Nevis", "status": "Sovereign Commonwealth nation", "currency": { "code": "XCD", "sources": [ { "label": "Saint Kitts and Nevis economy & currency (Wikipedia)", "url": "https://en.wikipedia.org/wiki/Saint_Kitts_and_Nevis" } ] }, "tourism_taxes": { "departure_and_airport_tax": { "description": "A departure tax and environmental levy charged when leaving the Federation by air; often included in airline ticket pricing.", "amount_usd": 17, "amount_xcd": 46, "rate_percent": 0, "notes": "Departure tax is typically charged per departing passenger; an additional small environmental levy (about US$1.50) may often be included. Travelers should confirm with their carrier whether these are itemized separately or bundled in the fare.", "sources": [ { "label": "Travel information summary (departure tax & environmental levy)", "url": "https://stkittsguide.tripod.com/stkittstravel.html" } ] }, "hotel_occupancy_and_service_tax": { "description": "Hotel room tax charged on accommodations occupied by visitors; service charges are commonly applied by hotels/restaurants.", "amount_usd": 0, "amount_xcd": 0, "rate_percent": 0, "range_percent": { "min": 7, "max": 10 }, "notes": "A **room tax of about 7%** on hotel accommodation is commonly noted, often accompanied by **service charges of ~10%** at many properties and restaurants. These are collected by the service provider and remitted to authorities.", "sources": [ { "label": "Travel information summary (room & service charges)", "url": "https://stkittsguide.tripod.com/stkittstravel.html" } ] }, "tourism_development_levy": { "description": "A tourism development levy charged on gross sales by hospitality providers to support promotional and infrastructure activities.", "amount_usd": 0, "amount_xcd": 0, "rate_percent": 3, "notes": "Effective June 1, 2025, the **tourism development levy** on gross sales by hotels, guesthouses, restaurants and Airbnb hosts increased to **3%** from 2%.", "sources": [ { "label": "Tourism development levy increase announcement", "url": "https://kpmg.com/us/en/taxnewsflash/news/2025/07/tnf-saint-kitts-and-nevis-tourism-development-levy-to-increase-to-3-percent.html" } ] } }, "consumption_taxes": { "vat_or_sales_tax": { "description": "Value Added Tax (VAT) charged on goods and services in Saint Kitts and Nevis; a reduced VAT rate applies to accommodation, dining and many tourism-related services.", "standard_rate_percent": 17, "reduced_rate_percent": 10, "sources": [ { "label": "St. Kitts & Nevis VAT overview (tourism reduced rate)", "url": "https://www.globalcitizensolutions.com/caribbean-taxes/" }, { "label": "St. Kitts & Nevis VAT guide (tourism category rates)", "url": "https://www.globalcitizensolutions.com/st-kitts-taxes/" } ] } }, "customs_and_duty_free": { "description": "Imported goods are subject to customs duties and excise under the St. Kitts & Nevis Customs and Excise Department; personal duty-free allowances apply per customs regulation.", "duty_free_allowance_usd": 0, "sources": [ { "label": "St. Kitts & Nevis Customs and Excise official site", "url": "https://www.skncustoms.com/" } ] }, "customs_and_imports": { "description": "Customs duties and VAT apply on imported goods based on classification and tariff schedules; exemptions and zero-rating exist for certain essentials and exports.", "sources": [ { "label": "St. Kitts & Nevis Customs and Excise official site", "url": "https://www.skncustoms.com/" } ] }, "fee_exemptions": [ "Departure tax and environmental levy may be included in airline ticket pricing rather than collected separately.", "Some basic goods may be exempt or zero-rated under the VAT regime, e.g., certain food items and essential services." ], "last_updated": "2026-02" }, { "country": "Saint Lucia", "status": "Sovereign Commonwealth nation", "currency": { "code": "XCD", "sources": [ { "label": "Economy of Saint Lucia – currency context", "url": "https://en.wikipedia.org/wiki/Saint_Lucia" } ] }, "tourism_taxes": { "departure_tax": { "description": "A departure tax included in airline ticket pricing for passengers over age 12; sea departures may require a separate payment if not included.", "amount_usd": 0, "amount_xcd": 0, "notes": "For air travel the departure tax is included in the ticket price. For sea departures, visitors may pay EC$33 (approx US$13) at departure if not included. ([turn0search21])", "sources": [ { "label": "Saint Lucia departure tax details – official travel guide", "url": "https://www.stlucia.org/en_UK/plan-your-trip/getting-here/" } ] }, "tourism_levy": { "description": "A Tourism Levy charged per person per night on registered tourism accommodation services to finance tourism marketing and development.", "amount_usd_low_rate": 3, "amount_usd_high_rate": 6, "amount_xcd_low_rate": 8, "amount_xcd_high_rate": 16, "notes": "Guests staying in registered accommodation pay either US$3 or US$6 per person per night depending on daily room rate. Youth (12–17) pay half; children under 12 and complimentary stays are exempt. ([turn0search0][turn0search12])", "sources": [ { "label": "Saint Lucia Tourism Levy Act and implementation", "url": "https://saintluciatourismlevy.org/" } ] } }, "consumption_taxes": { "vat_or_sales_tax": { "description": "Value Added Tax (VAT) applies to most goods and services; there are reduced rates for accommodation, food, beverage and other tourism-related services.", "standard_rate_percent": 12.5, "reduced_rate_percent": 10, "notes": "Standard VAT is 12.5%, with a 10% rate applicable to hotel accommodation and related services. Zero-rating and exemptions apply to specified goods and services. ([turn0search2][turn0search6])", "sources": [ { "label": "Saint Lucia Inland Revenue – VAT FAQ", "url": "https://irdstlucia.gov.lc/index.php/component/content/category/33-faqs-vat" } ] } }, "customs_and_duty_free": { "description": "Customs duty-free allowances for visitors include specified tobacco and alcohol quantities; imported goods beyond allowances are subject to duty and VAT.", "sources": [ { "label": "Saint Lucia travel and customs entry info", "url": "https://www.stlucia.org/en_UK/plan-your-trip/getting-here/" } ] }, "customs_and_imports": { "description": "Imported goods are subject to customs duties and VAT (or applicable taxes) under Saint Lucia customs laws; duty-free allowances apply to personal effects up to specified limits.", "sources": [ { "label": "Saint Lucia travel and customs information", "url": "https://www.stlucia.org/en_UK/plan-your-trip/getting-here/" } ] }, "fee_exemptions": [ "Children under 12 years old are exempt from the Tourism Levy. ([turn0search12])", "The Tourism Levy is not subject to VAT. ([turn0search12])" ], "last_updated": "2026-02" }, { "country": "Saint Martin", "status": "Overseas collectivity of France", "currency": { "code": "EUR", "sources": [ { "label": "Collectivity of Saint Martin – official overview", "url": "https://en.wikipedia.org/wiki/Collectivity_of_Saint_Martin" } ] }, "tourism_taxes": { "departure_tax": { "description": "There is no separate departure tax charged at the airport on the French side; airline ticket pricing typically includes any airport and security charges if required.", "amount_usd": 0, "amount_eur": 0, "rate_percent": 0, "notes": "Saint Martin (French side) does *not* impose a standalone departure tax for outbound passengers. ([turn0search18])", "sources": [ { "label": "St. Martin travel guide – departure tax info", "url": "https://www.wheretostay.com/caribbean/stmartin/guide" } ] }, "accommodation_tourist_tax": { "description": "A local tourist occupancy tax (tourist tax) is levied on paid overnight stays at hotels, guesthouses, and vacation rentals; collected directly by the accommodation provider.", "amount_usd": 0, "amount_eur": 0, "rate_percent": 5, "notes": "Hotels and other lodgings on the French side usually add about a **5 % occupancy/tourist tax per person/night**. ([turn0search24])", "sources": [ { "label": "Travel info – hotel occupancy tax in Saint Martin", "url": "https://www.tripreport.com/countries/st_maarten_and_st_martin/travel" } ] } }, "consumption_taxes": { "vat_or_sales_tax": { "description": "Saint Martin (French side) applies a local VAT-style tax on goods and services as part of its autonomous tax code; details vary locally under collectivity tax rules.", "standard_rate_percent": 8, "reduced_rate_percent": 0, "notes": "VAT on the French side is generally around **8 %** on goods and services, although specific rates and exceptions can vary. ([turn0search18])", "sources": [ { "label": "St. Martin Travel Guide – VAT info", "url": "https://www.wheretostay.com/caribbean/stmartin/guide" } ] } }, "customs_and_duty_free": { "description": "Imported goods entering Saint Martin are subject to French and EU customs/VAT rules; duty-free allowances apply depending on traveler origin and applicable EU regulations.", "sources": [ { "label": "Travel and customs formalities – Saint Martin", "url": "https://www.st-martin.org/us/organizing-your-stay/formalities/" } ] }, "customs_and_imports": { "description": "Goods imported into Saint Martin are subject to customs duties and local tax rules under the collectivity’s autonomous tax code; exact rates depend on classification.", "sources": [ { "label": "Saint Martin tax and duties overview", "url": "https://www.impots-saint-martin.fr/en/38-taxes-and-duties.html" } ] }, "fee_exemptions": [ "There is no separate departure tax for outbound passengers on the French side of Saint Martin; airfares generally include any applicable security/airport costs. ([turn0search18])", "Short-term guest stays of children under a certain age may be exempt from the local tourist occupancy tax depending on lodging policy." ], "last_updated": "2026-02" }, { "country": "Saint Vincent and the Grenadines", "status": "Sovereign Commonwealth nation", "currency": { "code": "XCD", "sources": [ { "label": "Saint Vincent and the Grenadines – general information (currency & context)", "url": "https://en.wikipedia.org/wiki/Saint_Vincent_and_the_Grenadines" } ] }, "tourism_taxes": { "departure_tax": { "description": "A departure tax is charged on passengers leaving Saint Vincent and the Grenadines; it is commonly included in airline ticket pricing but may be collected separately for some domestic or regional departures.", "amount_usd": 40, "amount_xcd": 108, "rate_percent": 0, "notes": "A tax of EC$40 (≈ US$40) is noted as a departure tax for passengers on international outbound flights; children under 12 are often exempt when departing on the same day. ([turn0search4][turn0search22])", "sources": [ { "label": "Government of St. Vincent and the Grenadines – departure tax info", "url": "https://www.gov.vc/index.php/visitors/about-svg/health/18-visitors" }, { "label": "World Travel Guide – departure tax details", "url": "https://www.worldtravelguide.net/guides/caribbean/st-vincent-and-the-grenadines/travel-by/" } ] }, "hotel_and_accommodation_tax": { "description": "A hotel tax charged on accommodation and restaurant rates within Saint Vincent and the Grenadines.", "amount_usd": 0, "amount_xcd": 0, "rate_percent": 7, "notes": "A hotel tax of 7 % on accommodation and restaurant charges is indicated in official tax guidance. ([turn0search6])", "sources": [ { "label": "Government of Saint Vincent and the Grenadines – Hotel Tax info", "url": "https://finance.gov.vc/finance/index.php/tax-collection-alphabet" } ] } }, "consumption_taxes": { "vat_or_sales_tax": { "description": "Value Added Tax (VAT) is charged on most goods and services; there are different VAT rates for standard, reduced, and accommodation categories.", "standard_rate_percent": 16, "reduced_rate_percent": 10, "notes": "Official Inland Revenue listing shows VAT rates including 16 % standard and 11 % for hotel accommodation, though some business resources cite 15 % standard and reduced 10 % categories. ([turn0search0][turn0search7][turn0search28])", "sources": [ { "label": "Inland Revenue Department (VAT rate guidance)", "url": "https://ird.gov.vc/index.php/taxes" } ] } }, "customs_and_duty_free": { "description": "Imported goods are subject to customs duties and VAT at the border; personal duty-free allowances are available for travelers under customs rules.", "sources": [ { "label": "WTO country trade profile (customs & import duties)", "url": "https://www.wto.org/english/tratop_e/tpr_e/s437_e.pdf" } ] }, "customs_and_imports": { "description": "Customs duties apply on goods brought into Saint Vincent and the Grenadines under national customs law, with VAT collected at import on applicable items.", "sources": [ { "label": "WTO country trade profile – customs and VAT context", "url": "https://www.wto.org/english/tratop_e/tpr_e/s437_e.pdf" } ] }, "fee_exemptions": [ "Children under 12 years of age may be exempt from the departure tax when departing on the same day. ([turn0search22])" ], "last_updated": "2026-02" }, { "country": "Sint Eustatius", "status": "Special municipality of the Netherlands (Caribbean Netherlands)", "currency": { "code": "USD", "sources": [ { "label": "Sint Eustatius economic overview (currency context)", "url": "https://en.wikipedia.org/wiki/Saba_(island)#Geography" } ] }, "tourism_taxes": { "departure_airport_tax": { "description": "An airport tax charged to departing passengers on Sint Eustatius; amounts depend on destination and exemptions for young children and transit passengers are defined in local ordinance.", "amount_usd_standard": 15, "amount_usd_to_other": 18, "rate_percent": 0, "notes": "Standard departure tax of USD 15 applies when flying to other Caribbean Netherlands islands and nearby destinations; USD 18 applies for international destinations beyond those islands. Children under age 2, transit passengers, and certain official travelers are exempt. These amounts are set by local airport tax ordinance.", "sources": [ { "label": "Sint Eustatius Airport Tax Ordinance", "url": "https://www.bes-reporter.com/news/general/61153/new-airport-tax-ordinance-for-st-eustatius" } ] } }, "consumption_taxes": { "abb_or_expenditure_tax": { "description": "The General Expenditure Tax (Algemene Bestedingsbelasting, ABB) is applied in Sint Eustatius instead of a traditional VAT. It applies to goods and services — e.g., a 4% rate on services and a 6% rate on goods.", "standard_rate_percent": 6, "reduced_rate_percent": 4, "sources": [ { "label": "Doing Business Dutch Caribbean – ABB overview", "url": "https://www.doingbusinessdutchcaribbean.com/st-eustatius/tax-eux/" } ] } }, "customs_and_duty_free": { "description": "Imported goods to Sint Eustatius are subject to customs duties and ABB as per Caribbean Netherlands customs and tax regime. Duty-free allowances for personal goods may apply under standard customs practice.", "duty_free_allowance_usd": 0, "sources": [ { "label": "Caribbean Netherlands ABB tax context", "url": "https://eclear.com/knowledge/eu-vat-rates/vat-in-the-netherlands/" } ] }, "customs_and_imports": { "description": "Customs duties and related taxes apply on goods brought into Sint Eustatius; rates vary by classification and are administered under Netherlands Caribbean customs rules.", "sources": [ { "label": "Caribbean Netherlands customs & ABB context", "url": "https://eclear.com/knowledge/eu-vat-rates/vat-in-the-netherlands/" } ] }, "fee_exemptions": [ "Children under 2 years old are exempt from the departure airport tax.", "Transit passengers, members of certain official categories (e.g., military, invited delegations) may be exempt from the departure airport tax." ], "last_updated": "2026-02" }, { "country": "Sint Maarten", "status": "Constituent country of the Kingdom of the Netherlands", "currency": { "code": "ANG", "sources": [ { "label": "Economy of Saint Martin (island) – tax and economic overview", "url": "https://en.wikipedia.org/wiki/Economy_of_Saint_Martin_(island)" } ] }, "tourism_taxes": { "departure_tax": { "description": "A departure tax (airport tax) charged to passengers leaving Sint Maarten via Princess Juliana International Airport for international flights.", "amount_usd": 35, "amount_ang": 0, "rate_percent": 0, "notes": "Departure tax is typically **included in the airline ticket price** but may be payable separately if not included. There is **no departure tax at the smaller Grand Case–Espérance Airport** (French side).", "sources": [ { "label": "Moorings travel guide – Sint Maarten departure tax", "url": "https://www.moorings.com/destinations/caribbean/st-martin-yacht-charters/useful-information" }, { "label": "Government travel advisory – departure tax info", "url": "https://travel.gc.ca/destinations/sint-maarten" } ] }, "room_or_occupancy_tax": { "description": "A **room tax (logeergastenbelasting)** levied from non-resident guests on hotel and other paid accommodation stays.", "amount_usd": 0, "amount_ang": 0, "rate_percent": 5, "notes": "A **5 % room tax** is applied on accommodation bills for non-resident guests including hotels, guesthouses, and vacation rentals.", "sources": [ { "label": "Economy of Saint Martin (island) – room tax info", "url": "https://en.wikipedia.org/wiki/Economy_of_Saint_Martin_(island)" } ] } }, "consumption_taxes": { "turnover_tax": { "description": "Sint Maarten’s principal indirect tax is **Turnover Tax (TOT)** charged on business revenues, which is generally reflected in sales prices of goods and services.", "standard_rate_percent": 5, "reduced_rate_percent": 0, "notes": "TOT is charged on the delivery of goods and services by businesses; this is not a standard VAT but effectively functions as a consumption tax. Some components like existing room tax and other levies may be integrated into TOT in future reforms.", "sources": [ { "label": "Grant Thornton indirect tax guide – Turnover Tax", "url": "https://www.grantthornton.global/en/insights/indirect-tax-guide/indirect-tax---Dutch-Caribbean-Sint-Maarten/" } ] } }, "customs_and_duty_free": { "description": "Sint Maarten is a **duty-free port**, allowing visitors to purchase many goods without import taxes. Personal duty-free allowances on arrival depend on destination regulations and airline/country of entry.", "sources": [ { "label": "Sint Maarten duty-free destination info", "url": "https://teamsxm.com/tax-free-destination/" } ] }, "customs_and_imports": { "description": "Goods imported into Sint Maarten are subject to customs duties under national customs law, but in practice many imports are duty-free, and the island operates as a duty-free shopping destination.", "sources": [ { "label": "Sint Maarten duty-free destination info", "url": "https://teamsxm.com/tax-free-destination/" } ] }, "fee_exemptions": [ "Departure tax may be **included in airline ticket pricing** and not separately paid at the airport depending on the carrier. (https://www.moorings.com/destinations/caribbean/st-martin-yacht-charters/useful-information) ", "There is **no departure tax at Grand Case–Espérance Airport** on the French side; only at Princess Juliana International Airport. (https://travel.gc.ca/destinations/sint-maarten)" ], "last_updated": "2026-02" }, { "country": "Suriname", "status": "Sovereign state in South America", "currency": { "code": "SRD", "sources": [ { "label": "Central Bank of Suriname – Currency", "url": "https://www.cbvs.sr/" } ] }, "tourism_taxes": { "entry_fee": { "description": "Mandatory entry fee required for most foreign visitors prior to arrival, replacing visa requirements for many nationalities.", "amount_usd": 54, "notes": "Payment must be completed online before travel and proof may be required at airline check-in.", "sources": [ { "label": "Government of Canada – Suriname entry requirements", "url": "https://travel.gc.ca/destinations/suriname" }, { "label": "UK Foreign Office – Suriname entry requirements", "url": "https://www.gov.uk/foreign-travel-advice/suriname/entry-requirements" }, { "label": "Suriname Entry Fee Official Portal", "url": "https://icf.sr/start-general/" } ] } }, "consumption_taxes": { "vat": { "description": "Value Added Tax applies to goods and services nationwide, including tourism-related services.", "standard_rate_percent": 10, "sources": [ { "label": "Suriname VAT Act – overview", "url": "https://hbnlawtax.com/tax-instant-news/suriname-value-added-tax-guide/" }, { "label": "Suriname VAT implementation guidance", "url": "https://www.azerraservices.com/what-you-should-know-about-btw-similar-to-vat-in-suriname/" } ] } }, "customs_and_duty_free": { "description": "Imported goods are subject to customs duties and VAT according to national customs law.", "sources": [ { "label": "Suriname customs and import duties overview", "url": "https://tradecouncil.org/country-guides/doing-business-with-suriname/" } ] }, "customs_and_imports": { "description": "Customs duties and VAT apply on imported goods based on classification and value.", "sources": [ { "label": "Suriname VAT and import tax framework", "url": "https://hbnlawtax.com/tax-instant-news/suriname-value-added-tax-guide/" } ] }, "fee_exemptions": [ "Certain nationalities may be exempt from the entry fee under bilateral or diplomatic arrangements.", "Specific goods and services may be zero-rated or exempt under the VAT Act." ], "last_updated": "2026-02" }, { "country": "Trinidad and Tobago", "status": "Sovereign Commonwealth nation", "currency": { "code": "TTD", "sources": [ { "label": "Trinidad and Tobago general info – currency", "url": "https://en.wikipedia.org/wiki/Trinidad_and_Tobago" } ] }, "tourism_taxes": { "departure_tax": { "description": "A departure tax (Passenger Service Charge) is charged to passengers leaving the country; it is generally included in international airline ticket pricing.", "amount_usd": 32, "amount_ttd": 200, "notes": "Transit passengers under certain conditions and specific age groups (children/students/seniors) may be exempt from the charge.", "sources": [ { "label": "Trinidad and Tobago departure tax info – travel guide", "url": "https://trinidad.us/getting-trinidad-and-tobago" }, { "label": "Piarco Airport departure tax reference", "url": "https://www.piarcoairport.com/maps.html" }, { "label": "TripAdvisor – tax exemptions context", "url": "https://www.aa.com/i18n/travel-info/international-travel/tax-exemptions.jsp" } ] } }, "consumption_taxes": { "vat": { "description": "Value Added Tax (VAT) is applied to most goods and services within the country, including tourism-related services.", "standard_rate_percent": 12.5, "sources": [ { "label": "Trinidad and Tobago Inland Revenue – VAT info", "url": "https://www.ird.gov.tt/VAT" }, { "label": "Indirect tax overview – Trinidad and Tobago", "url": "https://www.grantthornton.global/en/insights/indirect-tax-guide/indirect-tax---Trinidad_and_Tobago/" } ] } }, "accommodation_taxes": { "hotel_tax": { "description": "A hotel tax is charged on accommodation services; in addition to VAT, hotels and guesthouses may also levy this tax on room charges.", "rate_percent": 10, "sources": [ { "label": "Visit Tobago official travel information – hotel tax", "url": "https://visittobago.gov.tt/go-plan/travel-information-tips" }, { "label": "Hotel policy example – tax structure", "url": "https://thechancellorhotel.com/hotel-policy/" } ] } }, "customs_and_duty_free": { "description": "Imported goods are subject to customs duties and VAT at importation; personal duty-free allowances are provided under national customs regulations.", "sources": [ { "label": "Trinidad and Tobago customs overview", "url": "https://caribbean-tax.com/trinidad-and-tobago/" } ] }, "customs_and_imports": { "description": "Customs duties and VAT apply on goods brought into Trinidad and Tobago based on classification and value; the VAT is charged on imports as part of consumption tax.", "sources": [ { "label": "Trinidad and Tobago VAT and import tax framework", "url": "https://caribbean-tax.com/trinidad-and-tobago/" } ] }, "fee_exemptions": [ "Infants under age two and children under age five may be exempt from the departure tax under certain conditions.", "Transit passengers connecting within specified times may be exempt from the departure tax." ], "last_updated": "2026-02" }, { "country": "Turks and Caicos Islands", "status": "British Overseas Territory", "currency": { "code": "USD", "sources": [ { "label": "Government and travel overview – currency USD", "url": "https://www.visittci.com/travel-info/useful-info/money-currency-atms" } ] }, "tourism_taxes": { "departure_and_airport_tax": { "description": "A departure fee charged on international passengers leaving the Turks and Caicos Islands over age 2. Multiple airport charges may be levied including airport development, security, and destination management fees.", "amount_usd_estimated": 35, "notes": "Children under age 2 are typically exempt. Amounts can include several components bundled together.", "sources": [ { "label": "Departure fee increase to $35", "url": "https://tcweeklynews.com/passenger-departure-tax-takes-effect-on-february-p13800-127.htm" }, { "label": "Turks & Caicos Airports passenger charges", "url": "https://tciairports.com/rates-and-charges" } ] }, "hotel_and_tourism_accommodation_tax": { "description": "A 12% mandatory tourism tax applied to hotel accommodation, tourism services, and designated restaurant charges.", "rate_percent": 12, "notes": "Some all-inclusive hotels may have a negotiated lower rate under specific conditions; this tax is collected by tourism operators.", "sources": [ { "label": "Hotel & Tourism Accommodation Tax", "url": "https://www.gov.tc/revenue/htt" }, { "label": "Visit Turks and Caicos – tourism tax info", "url": "https://www.visittci.com/travel-info/useful-info/vacation-prices" } ] }, "service_charge": { "description": "A mandatory 10% service charge that most hotels and hotel restaurants must apply to bills.", "rate_percent": 10, "sources": [ { "label": "Visit Turks and Caicos – service charge info", "url": "https://www.visittci.com/travel-info/useful-info/etiquette-and-tipping" } ] } }, "consumption_taxes": { "general_tax_overview": { "description": "There is no general VAT, sales tax, or GST in the Turks and Caicos Islands. The primary indirect taxes relate to the hotel and tourism accommodation tax applied to tourism services.", "sources": [ { "label": "Turks and Caicos tax structure overview", "url": "https://www.visittci.com/life-and-business/investing/taxes" }, { "label": "Visit Turks and Caicos – currency and tax info", "url": "https://www.visittci.com/travel-info/useful-info/money-currency-atms" } ] } }, "customs_and_duty_free": { "description": "Imported goods are subject to customs duties at varying rates up to around 35%; personal duty-free allowances may apply under customs regulations.", "sources": [ { "label": "Turks and Caicos Islands tax summary", "url": "https://www.visittci.com/life-and-business/investing/taxes" } ] }, "customs_and_imports": { "description": "Customs duties and processing fees apply to imported goods based on classification and value; tourism products and supplies are subject to relevant customs regulation.", "sources": [ { "label": "Turks and Caicos Islands tax and customs overview", "url": "https://www.lheureuxco.com/faqs/what-taxes-does-turks-and-caicos-have/" } ] }, "fee_exemptions": [ "Children under age 2 are generally exempt from the departure and airport fee.", "Long-term rentals (leases of six months or more) are not subject to the 12% accommodation tax when classified outside short-term tourism." ], "last_updated": "2026-02" }, { "country": "US Virgin Islands", "status": "Unincorporated territory of the United States", "currency": { "code": "USD", "sources": [ { "label": "USVI descriptive overview including economic info", "url": "https://en.wikipedia.org/wiki/United_States_Virgin_Islands" } ] }, "tourism_taxes": { "hotel_room_tax": { "description": "A hotel room occupancy tax applied to short-term accommodation stays (less than 90 days), charged as a percentage of the gross room rate or rental and collected from guests.", "rate_percent": 12.5, "notes": "This tax applies to all short-term lodging including hotels, villas, guesthouses, and short-term rentals.", "sources": [ { "label": "Virgin Islands Code – hotel room tax statute", "url": "https://law.justia.com/codes/virgin-islands/2019/title-33/subtitle-1/part-i/chapter-3/54/" }, { "label": "USVI Bureau of Internal Revenue hotel tax info", "url": "https://bir.vi.gov/content/booklets/tax_structure.pdf" } ] }, "environmental_infrastructure_impact_fee": { "description": "An environmental/infrastructure impact fee imposed on timeshare occupancy, charged per night of occupancy of the timeshare unit.", "amount_usd_per_night": 25, "notes": "This fee is distinct from the hotel room tax and applies to timeshare accommodations.", "sources": [ { "label": "USVI Bureau of Internal Revenue environmental/infrastructure fee details", "url": "https://bir.vi.gov/content/booklets/tax_structure.pdf" } ] } }, "consumption_taxes": { "general_indirect_tax_context": { "description": "There is no general sales tax or broad VAT in the U.S. Virgin Islands. Businesses may be subject to a gross receipts tax on revenue, but this does not directly apply as a consumer tax on goods and services.", "sources": [ { "label": "Business and tax environment for USVI", "url": "https://chambers.com/content/item/6114" } ] } }, "customs_and_duty_free": { "description": "Visitors to the U.S. Virgin Islands may qualify for a duty-free exemption on returning to the U.S. with merchandise up to a specified amount under U.S. Customs rules.", "sources": [ { "label": "USVI Port Authority – duty-free information", "url": "https://www.viport.com/general-9" } ] }, "customs_and_imports": { "description": "Imported goods to the U.S. Virgin Islands are subject to U.S. Customs duties upon entry to the territory, similar to U.S. federal import treatment.", "sources": [ { "label": "U.S. Customs and related duty info for territories", "url": "https://www.viport.com/general-9" } ] }, "fee_exemptions": [ "No broad consumer sales tax exists to be exempted in the USVI.", "Long-term accommodations (90+ days) are not subject to the hotel room tax." ], "last_updated": "2026-02" }, { "country": "Curaçao", "status": "Constituent country of the Kingdom of the Netherlands", "currency": { "code": "ANG", "sources": [ { "label": "Currency and Economy Overview (Wikipedia)", "url": "https://en.wikipedia.org/wiki/Cura%C3%A7ao" } ] }, "tourism_taxes": { "departure_tax": { "description": "Departure tax (airport facility tax) charged when leaving Curaçao by air; many airlines include this in the airline ticket price.", "amount_usd": 0, "amount_ang": 0, "rate_percent": 0, "notes": "Practically, most departing passengers do not pay a separate amount at the airport since it’s included in the ticket.", "sources": [ { "label": "Curacao.com – Departure Tax Info", "url": "https://www.curacao.com/en/questions/customs-and-immigration/what-is-the-departure-tax" } ] }, "tourist_lodging_tax": { "description": "Sales tax on lodging charged to tourists; currently calculated at a special accommodation rate under the national sales tax (OB).", "amount_usd": 0, "amount_ang": 0, "rate_percent": 7, "notes": "7% government tax on accommodation charged by hotels and vacation rentals.", "sources": [ { "label": "Curacao Tourist Board – Room Tax & Sales Tax", "url": "https://www.curacaotouristboard.com/island-developments/room-tax/" }, { "label": "Curacao Travel Guide – Sales & Service Taxes", "url": "https://caribbeantravelandtours.com/travel/islands/curacao/you-travel-3" } ] } }, "consumption_taxes": { "vat_or_sales_tax": { "description": "Curaçao applies a national sales tax (Omzetbelasting or OB) on most goods and services; the standard rate is 6%, with a special rate of 7% on short-term tourist accommodations.", "standard_rate_percent": 6, "reduced_rate_percent": 7, "sources": [ { "label": "Grant Thornton – Curaçao indirect tax guide", "url": "https://www.grantthornton.global/en/insights/indirect-tax-guide/indirect-tax---Dutch-Caribbean-Curacao/" } ] } }, "customs_and_duty_free": { "description": "Visitors may qualify for duty-free allowances on personal effects; imports are subject to customs duties and sales tax based on classification.", "duty_free_allowance_usd": 0, "sources": [ { "label": "Curaçao Visitor Information – Customs & Immigration FAQ", "url": "https://www.curacao.com/en/visitor-information" } ] }, "customs_and_imports": { "description": "Imported goods are subject to import duties and the national sales tax (OB); specific tariffs vary depending on the type of goods.", "sources": [ { "label": "Curaçao Visitor Information – Customs & Immigration FAQ", "url": "https://www.curacao.com/en/visitor-information" } ] }, "fee_exemptions": [ "Departure tax is generally included in airline pricing and not paid separately for most international flights.", "Sales tax (OB) may not apply to certain exempt categories of goods and services per Curaçao tax law." ], "last_updated": "2026-02" } ] }