As of 2026, a growing number of European countries are set to implement new tourist taxes as a means to manage the impacts of tourism and enhance local infrastructure. Locations such as Scotland and Tenerife will join countries like France, Portugal, and Greece, which already charge fees to visitors. These taxes, often levied on accommodation bills or as flat rates upon entry, are intended to alleviate the strain on local resources brought about by tourist influxes.

The rationale behind introducing or increasing tourist taxes is multifaceted; they are designed not only to generate revenue for public services and maintain local infrastructure, but also to manage over-tourism. The fees collected contribute to preserving the very amenities that tourists use, ensuring that the financial burden does not rest solely on local residents. By implementing this approach, these countries hope to discourage excessive crowds during peak seasons while ensuring a more sustainable model of tourism.

Historically, tourist taxes have been common in Europe, with many destinations adopting this practice since the early 2000s in response to growing tourism pressures. With the introduction of new regulations and updates to existing ones, the trend appears to be increasing, reflecting a shift in how countries view tourism's economic impact and the necessity of equitable contributions from visitors.