As of 2026, several jurisdictions have implemented or proposed taxes on online booking fees charged by platforms such as Airbnb, Booking.com, and Expedia. These taxes are designed to generate revenue for local governments and to level the playing field between online platforms and traditional travel agencies.
For example, in the European Union, the Digital Services Act and related tax measures have been discussed, but as of August 2026, no specific EU-wide tax on booking fees has been enacted. Instead, individual countries like France and Germany have introduced or considered national digital taxes that may apply to online booking platforms.
In the United States, some cities and states have expanded their hotel occupancy taxes to include online booking fees. For instance, in 2025, the city of Austin, Texas, updated its tax code to explicitly include booking fees in the taxable base for short-term rentals. Similar measures have been adopted in other municipalities.
Consumers should be aware that these taxes are typically passed on to them, increasing the total cost of online reservations. Platforms are required to display these taxes clearly at the point of sale, in compliance with consumer protection laws.
For the most current and specific information, travelers are advised to check the tax regulations of their destination and the policies of the booking platform they use.
