| 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: |
$96.25 |
8 |
|
Percentage of total item cost: |
18.76% |
47 |
|
Overall tax index: |
128 |
37 |
The first item in the above table represents
the combined tax total
paid by the WTTC Traveler in each of the four sectors in
Johannesburg. 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
Johannesburg compares with other Tax Barometer cities; a ranking of 1
is most competitive, while a ranking of 52 is least competitive.
Summary:
Johannesburg currently has an
overall Tax Barometer index of 128,
indicating a
28% increase in
travel-related taxes since June 15, 1994,
the 15th highest increase among all surveyed destinations.
This change can be
attributed to increases in the air passenger, car rental, and lodging
sectors; taxes on restaurant meals remain at their base index level. For a five-day, four-night trip to
Johannesburg, travelers
can expect to pay approximately $96.00 in tourism-related taxes, a
total that ranks as the eighth lowest among all
52 surveyed destinations.
|
 |
Rank |
|
Average price for 4-day rental (mid-size) without taxes: |
$119.32 |
- |
|
Airport access fee: |
8.00% |
- |
|
Value added tax (VAT): |
14.00% |
- |
|
Tourism levy: |
1.00% |
- |
|
Rental contract fee: |
ZAR 13.15 |
- |
|
Total charges for 4-day rental with taxes: |
$148.22 |
- |
|
Total tax $ for 4-day rental: |
$28.90 |
22 |
|
Percentage of total car rental cost: |
19.50% |
28 |
|
Car rental tax index: |
110 |
19 |
|
Summary:
Car rental taxes in Johannesburg have increased 10% since 1994, the
36th highest increase among all 52 surveyed destinations. This
change can be attributed to the introduction of a 1.0% tourism levy in
1999, and the implementation of a ZAR 13.15 rental contract fee in
2001. Taxes on a four-day mid-sized car rental now total
approximately $29.00, a total that ranks as the 22nd lowest among all
surveyed destinations. |
 |
Rank |
|
Average price for 4-nights lodging without taxes: |
$195.95 |
- |
|
Value added tax (VAT): |
14.00% |
- |
|
Tourism levy: |
1.00% |
- |
| Total
charges for 4-nights lodging with taxes: |
$225.34 |
- |
|
Total tax $ for four-nights: |
$29.39 |
9 |
|
Percentage of total hotel room cost: |
13.04% |
37 |
|
Hotel
tax index: |
104 |
30 |
Summary: Tax charges on hotel rooms
have risen 4% in Johannesburg since 1994, and now total approximately
$29.00 for a four-night stay. This total is relatively low in
comparison to other surveyed destinations, ranking as the 9th lowest.
The only significant change in this sector occurred in 1999, when a ZAR 6.00/per night tourist tax was abolished in favor a of 1.0%
tourism levy. |
 |
Rank |
|
Average price for 12 restaurant meals
without taxes: |
$122.37 |
- |
|
Value added tax (VAT): |
14.00% |
- |
|
Total charges for 12 meals with taxes: |
$139.50 |
- |
|
Total tax $ for 12 meals: |
$17.13 |
16 |
|
Percentage of total restaurant meals cost: |
12.28% |
31 |
|
Restaurant tax index: |
100 |
5 |
Summary: Johannesburg's restaurant meal tax has not changed
since 1994. Approximately $17.00 in taxes are collected for
twelve meals, a total that ranks as the 16th lowest among the 52
surveyed destinations. |
 |
Rank |
|
International passenger service charge: |
ZAR 116.00 |
 |
|
International air passenger tax: |
ZAR 100.00 |
- |
|
Total tax $ for international arrival and departure: |
$20.83 |
31 |
|
Percentage of total trip cost: |
4.06% |
44 |
|
Air passenger tax index: |
616 |
52 |
(
in rank column indicates a tax increase in Tax Barometer No. 11)
Summary:
Johannesburg has experienced a greater increase in air passenger taxes
than any other of the 52 surveyed destinations. Tax charges have
risen 516% since 1994, the result of several increases in the
international passenger service charge and the introduction of a new
air passenger tax. The international service charge was ZAR
35.00 in the base index, and since that time has been increased each
year: in 1995 (from ZAR 35.00 to ZAR 55.00), 1996 (ZAR 55.00 to ZAR
60.00), 1997 (ZAR 60.00 to ZAR 61.00), 1998 (ZAR 61.00 to ZAR 63.00),
1999 (ZAR 63.00 to ZAR 78.00), 2000 (ZAR 78.00 to ZAR 79.00), 2001
(ZAR 79.00 to ZAR 100.00), and in 2002 (ZAR 100.00 to ZAR 116.00). A new fee, the international air
passenger tax, was introduced in November 2000. |
 |
|
Barometer No. 2:
The tourist tax
collected on lodging was increased from ZAR 2.00 to ZAR 3.42.
Additionally, the international passenger facility charge was
increased from ZAR 35.00 to ZAR 55.00.
Barometer No. 3:
The international passenger Service charge was increased from ZAR
55.00 to ZAR 60.00.
Barometer No. 5:
The tourist tax on lodging was increased from ZAR 3.42 to ZAR 6.00,
and the international passenger service charge was increased from ZAR
60.00 to ZAR 61.00.
Barometer No. 6:
The international
passenger service charge was increased from ZAR 61.00 to ZAR 63.00.
Also, the tourist tax of ZAR 6.00 was eliminated.
Barometer No. 8:
A tourism levy was
introduced at a rate of 1.0%, affecting both the hotel and car rental
sectors. The international passenger service charge was also
increased from ZAR 63.00 to ZAR 78.00.
Barometer No. 9:
The international passenger service charge was increased from ZAR
78.00 to ZAR 79.00 and a new ZAR 100.00 international air passenger
tax was introduced, effective November 1, 2000.
Barometer No. 10:
A new rental contract fee of ZAR 13.15 was introduced, affecting car
rental rates. Also, the international passenger service charge was
increased from ZAR 79.00 to ZAR 100.00, effective 5-1-01.
Barometer No. 11:
The international passenger service charge was increased from ZAR
100.00 to ZAR 116.00 effective April 1, 2002.
|
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