| 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: |
$123.12 |
16 |
|
Percentage of total item cost: |
9.45% |
9 |
|
Overall tax index: |
106 |
12 |
The first item in the above table represents
the combined tax total
paid by the WTTC Traveler in each of the four sectors in
Geneva. 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
Geneva compares with other Tax Barometer cities; a ranking of 1
is most competitive, while a ranking of 52 is least competitive.
Summary:
Geneva currently has an
overall Tax Barometer index of 106,
indicating a 6%
increase in
travel-related taxes since June 15, 1994.
This change can be
attributed to increases in the car rental, restaurant and air
travel sectors; tax rates on lodging have decreased over this same
period. For a five-day, four-night trip to
Geneva, travelers
can expect to pay approximately $123.00 in tourism-related taxes, a
total that ranks as the 16th lowest among all
surveyed destinations, and the third lowest among
European destinations. |
 |
Rank |
|
Average price for 4-day rental (mid-size) without taxes: |
$191.49 |
- |
|
Airport access fee: |
15.00% |
 |
|
Value added tax (VAT): |
7.60% |
- |
|
Road fee (per day): |
CHF 2.50 |
|
|
Total charges for 4-day rental with taxes: |
$241.95 |
- |
|
Total tax $ for 4-day rental: |
$50.46 |
30 |
|
Percentage of total car rental cost: |
20.86% |
31 |
|
Car rental tax index: |
142 |
33 |
|
(
in rank column indicates a tax increase in Tax Barometer No. 11)
Summary:
In 1994, car rentals in Geneva were subject to a 12.0% airport
access fee and the national VAT of 6.5%. Since that time, car
rental taxes have risen 42%, the 19th highest increase among all
surveyed destinations and the eighth highest among European
destinations. Total tax charges on a four-day, mid-sized car
rental are approximately $50.00, a total that ranks as the 23rd
highest overall, but the lowest among the 18 surveyed
destinations in Europe. Each of the three taxes in place in this
sector have risen since 1994. The airport access fee was
increased to its current 15.0% rate in 2002. This tax
carries a minimum CHF 30.00 charge per rental. The Swiss VAT was
introduced in 1995 at a rate of 6.5%, and has since been increased to
7.6%, with the most recent increase occurring in 2001. The road
fee, introduced in 2000 at a rate of CHF 1.45/day was increased to CHF
2.00/day in 2001, and then to CHF 2.50/day in 2002. |
 |
Rank |
|
Average price for 4-nights lodging without taxes: |
$536.00 |
- |
|
Value added tax (VAT): |
3.60% |
- |
|
Local lodging tax (per night): |
CHF 1.95 |
|
| Total
charges for 4-nights lodging with taxes: |
$560.68 |
- |
|
Total tax $ for four-nights: |
$24.68 |
6 |
|
Percentage of total hotel room cost: |
4.40% |
5 |
|
Hotel
tax index: |
59 |
3 |
(
in rank column indicates a tax increase in Tax Barometer No. 11)
Summary: Hotel taxes have decreased
41% in Geneva since 1994, the third largest such decrease among all
surveyed destinations. This change is mainly the result of a decrease
in the Swiss VAT on lodging, originally levied at a rate of 6.5% but
lowered to 3.5% in 1998. The hotel VAT was increased to 3.6% in
2001. The local room tax was also lowered to CHF 1.95 in 2002. Visitors to Geneva can expect to pay approximately $25.00
in taxes for a four-night hotel stay, a total that ranks as the sixth
lowest among all surveyed destinations and the second lowest in Europe
behind Zurich. |
 |
Rank |
|
Average price for 12 restaurant meals
without taxes: |
$464.67 |
- |
|
Value added tax (VAT): |
7.60% |
- |
|
Total charges for 12 meals with taxes: |
$499.98 |
- |
|
Total tax $ for 12 meals: |
$35.31 |
30 |
|
Percentage of total restaurant meals cost: |
7.06% |
18 |
|
Restaurant tax index: |
117 |
39 |
Summary: Geneva's 17% increase in restaurant meal taxes can
be attributed to a 1.0% increase in the restaurant VAT rate that
occurred in 1999 and a 0.1% increase in 2001. Despite these modest increases, Geneva's index
of 117 ranks as the tenth highest among all surveyed destinations, and
the third highest in Europe. Geneva collects approximately
$35.00 in taxes for 12 meals, a total that ranks as the 23rd highest
overall, and the 12th highest among the eighteen European
destinations. |
 |
Rank |
|
Airport passenger and security charge: |
CHF 19.00 |
|
|
Total tax $ for international arrival and departure: |
$12.67 |
16 |
|
Percentage of total trip cost: |
0.97% |
15 |
|
Air passenger tax index: |
146 |
20 |
(
in rank column indicates a tax increase in Tax Barometer No. 11)
Summary:
International airline passenger taxes have risen 46% in Geneva since
1994, a total that ranks as the 33rd highest increase among all
surveyed destinations, and the 10th highest among destinations in Europe. Geneva
collects approximately $13.00 in air passenger taxes, giving it the
16th lowest such total overall and the sixth lowest among European
destinations. The airport passenger and security charge has been
increased three times since 1994; in 1996, from CHF 14.50 to CHF 15.50, in 1997, from CHF
15.50 to 16.00, and in April 2002, from CHF 16.00 to CHF 19.00. |
 |
|
Barometer No. 1:
The Swiss Government
instituted a VAT in 1995 at a rate of 6.5%, affecting many
travel-related services.
Barometer No. 3:
The international airport and passenger security charge
was increased from CHF 14.50 to CHF 15.50.
Barometer No. 5:
The international airport passenger and security charge was increased
from CHF 15.50 to CHF 16.00.
Barometer No. 7:
Switzerland raised the VAT rate on restaurant meals and car rentals
from 6.5% to 7.5%, and lowered the rate on hotel rooms from 6.5% to
3.5%.
Barometer No. 9:
A new CHF 1.45/day
road fee was introduced, affecting car rental rates.
Barometer No. 10:
The VAT on car rentals was increased to 7.6%, the airport access fee
was increased to 13.0%, and the road fee was increased to CHF
2.00/day. Also, the VAT on lodging and restaurant meals were
increased from 3.5% to 3.6% and from 7.5% to 7.6%, respectively.
Barometer No.
11:
The airport access fee was increased from 13.0% t0
15.0% with a minimum CHF 30.00 charge. The road tax was also
increased from CHF 2.00/day to CHF 2.50/day, further affecting car
rental rates. In the lodging sector, the city bed tax was lowered
from CHF 2.50/night to CHF 1.95/night. In the airline sector, the
airport passenger and security charge was increased from CHF 16.00 to
CHF 19.00, effective April 1, 2002. |
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