| 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: |
$164.31 |
24 |
|
Percentage of total item cost: |
14.79% |
24 |
|
Overall tax index: |
129 |
39 |
The first item in the above table represents
the combined tax total
paid by the WTTC Traveler in each of the four sectors in
Rio de Janeiro. 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
Rio de Janeiro compares with other Tax Barometer cities; a ranking of 1
is most competitive, while a ranking of 52 is least competitive.
Summary: Rio
de Janeiro currently has an
overall Tax Barometer index of 129,
indicating a
29% increase in
travel-related taxes since June 15, 1994,
the 14th largest increase among all 52 surveyed destinations.
This change can be attributed to increases in the
car rental, hotel, and air passenger sectors; tax rates on restaurant
meals have remained steady over this same period. For a five-day, four-night trip to
Rio de Janeiro, travelers
can expect to pay approximately $164.00 in tourism-related taxes, a
total that ranks as the 24th lowest among all
surveyed destinations. |
 |
Rank |
|
Average price for 4-day rental (mid-size) without taxes: |
$137.00 |
- |
|
Airport access fee: |
10.00% |
 |
|
I.S.S. (sales tax): |
5.00% |
- |
|
Total charges for 4-day rental with taxes: |
$157.55 |
- |
|
Total tax $ for 4-day rental: |
$20.55 |
10 |
|
Percentage of total car rental cost: |
13.04% |
17 |
|
Car rental tax index: |
102 |
15 |
|
(
in rank column indicates a tax increase in Tax Barometer No. 11)
Summary:
Car rental taxes have increased 2% in Rio de Janeiro since 1994, the
result of an 3.0% increase in the airport access fee in 2002.
This increase offset the elimination of the P.I.S. and C.O.F.I.N.S.
taxes from the car rental index. Rio de Janeiro's index of 102
ranks as the 15th lowest among all 52 surveyed destinations.
Travelers can expect to pay about $21.00 in taxes for a four-day
mid-sized car rental, a total that ranks as the 10th lowest among all
surveyed destinations. |
 |
Rank |
|
Average price for 4-nights lodging without taxes: |
$568.20 |
- |
|
I.S.S.: |
5.00% |
- |
|
C.O.F.I.N.S.: |
3.00% |
- |
|
P.I.S.: |
0.65% |
- |
|
Tourist tax (per night): |
US$ 2.00 |
- |
| Total
charges for 4-nights lodging with taxes: |
$626.04 |
- |
|
Total tax $ for four-nights: |
$57.84 |
28 |
|
Percentage of total hotel room cost: |
9.24% |
22 |
|
Hotel
tax index: |
133 |
46 |
Summary: Taxes on hotel rooms in
Rio de Janeiro have increased 33% since 1994, the sixth highest
increase among all 52 surveyed destinations. This change can be
attributed to a 1.0% increase in Brazil's social contribution tax (C.O.F.I.N.S.)
that occurred in 1999 and the introduction of a new US$ 2.00 per
night tourist tax in 1997. For a
four-night visit, travelers can expect to pay around $58.00 in taxes,
a total that ranks as the 25th highest among all 52 surveyed
destinations. |
 |
Rank |
|
Average price for 12 restaurant meals
without taxes: |
$277.39 |
- |
|
Value added tax (VAT): |
18.00% |
- |
|
Total charges for 12 meals with taxes: |
$327.31 |
- |
|
Total tax $ for 12 meals: |
$49.92 |
39 |
|
Percentage of total restaurant meals cost: |
15.25% |
39 |
|
Restaurant tax index: |
100 |
5 |
Summary: The restaurant tax rate in Rio de Janeiro remains at
its 1994 base index level. Visitors can expect to pay around
$50.00 in taxes for 12 restaurant meals, a total that ranks as the
14th highest among all 52 surveyed destinations. |
 |
Rank |
|
International embarkation tax: |
US$ 36.00 |
- |
|
Total tax $ for international arrival and departure: |
$36.00 |
41 |
|
Percentage of total trip cost: |
3.05% |
40 |
|
Air passenger tax index: |
255 |
48 |
Summary:
Taxes on international air passengers have increased 155% in Rio de
Janeiro since 1994, the fifth largest increase among all 52 surveyed
destinations. There have been two increases to Brazil's
international embarkation tax since 1994: the first, in 1995,
increased the tax from US$ 15.60 to US$ 18.00, while the second, in
1999, doubled the tax from US$ 18.00 to US$ 36.00. The $36.00 in
applicable tax charges collected in Rio de Janeiro ranks as the 11th
highest among all 52 surveyed destinations. |
 |
|
Barometer No. 1:
The embarkation tax
on international departures was increased from US$ 15.60 to US$
18.00.
Barometer No. 5:
A US$ 2.00/day tourist tax was introduced, affecting lodging patrons.
Barometer No. 7:
The embarkation tax on international passengers was increased from US$
18.00 to US$ 36.00.
Barometer No. 8:
Brazil increased its social contribution tax (C.O.F.I.N.S.) from 2.0%
to 3.0%, affecting car rentals and lodging.
Barometer No. 11:
The airport access
fee on car rentals was increased from 7.0% to 10.0%. Also, the P.I.S.
and C.O.F.I.N.S. taxes are no longer being collected on car rentals.
This reduces the tax rate from 8.65% to 5.0%.
|
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