| The Tax Barometer is composed of four trip elements:
lodging, car rental, meals, and airport arrival and departure. Each element of the
trip is priced according to a standard purchase by a hypothetical "WTTC
Traveler" in each destination.
This trip includes
the purchase of four nights' lodging, four days'
car rental, twelve meals, and one set of international arrival and departure
airport charges. Taxes imposed on these purchases are then
identified, recorded, and developed into a sector index. Next, these elements are
aggregated into a composite index for the destination, based on the average cost of each
element included in the standardized trip. If you would like more information on the
development of the Tax Barometer, please refer to our research methodology. |
 |
Rank |
|
Total tax $ for 5-day/4-night trip: |
$300.16 |
49 |
|
Percentage of total item cost: |
24.25% |
52 |
|
Overall tax index: |
110 |
18 |
The first item in the above table represents
the combined tax total
paid by the WTTC Traveler in each of the four sectors in
Copenhagen. The second
item (percentage of total
item cost)
indicates what percentage of the total bill
is devoted to taxes.
The last item (overall tax index)
reflects the cumulative change in the amount
of tax paid in U.S. dollars between June 1994 and
June 2002.
The rankings show
how Copenhagen compares with other Tax Barometer cities; a ranking of 1
is most competitive, while a ranking of 52 is least competitive.
Summary:
Copenhagen currently has an
overall Tax Barometer index of 110,
indicating a 10% increase in
travel-related taxes since June 15, 1994.
This increase can be attributed to higher tax rates in the
car rental and airline
passenger sectors; tax rates
on hotel rooms and restaurant meals have remained steady over this
same period. For a five-day, four-night trip to
Copenhagen, travelers
can expect to pay approximately $300.00 in tourism-related taxes, a
total that ranks as the fourth highest among all
surveyed destinations. Taxes account for over
24% of the final lodging, restaurant and car rental bills, the highest
percentage among all surveyed destinations. |
 |
Rank |
|
Average price for 4-day rental (mid-size) without taxes: |
$238.32 |
- |
|
Airport access fee: |
DKK 255 |
- |
|
Value added tax (VAT): |
25.00% |
- |
|
Total charges for 4-day rental with taxes: |
$334.81 |
- |
|
Total tax $ for 4-day rental: |
$96.49 |
50 |
|
Percentage of total car rental cost: |
28.82% |
48 |
|
Car rental tax index: |
131 |
29 |
|
Summary:
Car rental taxes in Copenhagen have increased 31% since 1994, the
result of three increases in the airport access fee. The fee was DKK 85 in the base index, and was increased in 1999
(to DKK 170), 2000 (to DKK 190) and 2001 (to DKK 225). The VAT on car
rentals has remained steady at 25.0%. For a four-day, mid-sized
car rental, visitors to Copenhagen pay over $96.00 in taxes, a total
that ranks as the third highest among all surveyed destinations. |
 |
Rank |
|
Average price for 4-nights lodging without taxes: |
$419.95 |
- |
|
Value added tax (VAT): |
25.00% |
- |
| Total
charges for 4-nights lodging with taxes: |
$524.93 |
- |
|
Total tax $ for four-nights: |
$104.98 |
43 |
|
Percentage of total hotel room cost: |
20.00% |
52 |
|
Hotel
tax index: |
100 |
8 |
Summary: Hotel taxes in Copenhagen have
remained at their base index rate of 25.0%. Visitors can expect
to pay approximately
$105.00 in room taxes for a four-night stay, a total that ranks as the
10th highest overall and is the third highest in Europe. Taxes
amount to 20% of the guest's final hotel bill, the
highest percentage among all surveyed destinations. |
 |
Rank |
|
Average price for 12 restaurant meals
without taxes: |
$302.36 |
- |
|
Value added tax (VAT): |
25.00% |
- |
|
Total charges for 12 meals with taxes: |
$377.95 |
- |
|
Total tax $ for 12 meals: |
$75.59 |
50 |
|
Percentage of total restaurant meals cost: |
20.00% |
51 |
|
Restaurant tax index: |
100 |
5 |
Summary: As is the case with lodging,
Copenhagen's tax rate on restaurant meals has remained at its base
index level. However, the approximately $76.00 in taxes it collects
for twelve
meals is the third highest among all surveyed destinations. Taxes
account for 20% of the final restaurant bill, the highest percentage
of any surveyed destination (Stockholm also collects 20.0%). |
 |
Rank |
|
International passenger service charge: |
DKK 101 |
- |
|
Transportation tax: |
DKK 75 |
- |
|
Total tax $ for international arrival and departure: |
$23.10 |
34 |
|
Percentage of total trip cost: |
1.87% |
34 |
|
Air passenger tax index: |
131 |
13 |
Summary:
Air passenger taxes have risen 31% in Copenhagen since 1994, the 13th
lowest increase among all surveyed destinations. The
international passenger service charge has been raised three times: in
1998 (from DKK 69.90 to DKK 70), in 1999 (from DKK 70 to DKK 80), and
in 2000 (from DKK 80 to DKK 101). The transportation tax was
increased in 1998 from DKK 65 to DKK 75. Overall, the $23.10 in
air passenger taxes ranks as the 19th highest among all surveyed
destinations, and is the fourth highest among European destinations. |
 |
|
Barometer No. 6:
The international
passenger service charge and the transportation tax were both
increased, from DKK 69.90 to DKK 70.00 and DKK 65.00 to DKK 75.00,
respectively.
Barometer No. 8:
The airport access fee was doubled to DKK 170.00, affecting car rental
rates. Additionally, the international passenger service charge was
increased from DKK 70.00 to DKK 80.00.
Barometer No. 9:
The airport access fee on car rentals was increased from DKK 170.00 to
DKK 190.00 and the international passenger service charge on departing
air travelers was increased from DKK 80.00 to DKK 101.00.
Barometer No. 10:
The airport access fee on car rentals was increased to DKK 225.00.
|
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