| 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: |
$171.60 |
26 |
|
Percentage of total item cost: |
14.03% |
22 |
|
Overall tax index: |
123 |
32 |
The first item in the above table represents
the combined tax total
paid by the WTTC Traveler in each of the four sectors in
Sao Paulo. 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
Sao Paulo compares with other Tax Barometer cities; a ranking of 1
is most competitive, while a ranking of 52 is least competitive.
Summary: Sao
Paulo currently has an
overall Tax Barometer index of 123,
indicating a
23% increase in
travel-related taxes since June 15, 1994,
the 21st 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
Sao Paulo, travelers
can expect to pay approximately $172.00 in tourism-related taxes, a
total that ranks as the 27th highest 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 Sao Paulo 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. Sao Paulo'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: |
$655.83 |
- |
|
I.S.S.: |
5.00% |
- |
|
C.O.F.I.N.S.: |
3.00% |
- |
|
P.I.S.: |
0.65% |
- |
|
Tourist tax (per night): |
US$ 1.20 |
- |
| Total
charges for 4-nights lodging with taxes: |
$717.77 |
- |
|
Total tax $ for four-nights: |
$61.94 |
29 |
|
Percentage of total hotel room cost: |
8.63% |
17 |
|
Hotel
tax index: |
123 |
43 |
Summary: Taxes on hotel rooms in
Sao Paulo have increased 23% since 1994, the 10th highest increase
among all 52 surveyed destinations. This change can be
attributed to a 1.0% increase in Brazil's social contribution tax (C.O.F.I.N.S.)
which occurred in 1999 and the introduction of a new US$ 1.20 per
night tourist tax in 1997. For a
four-night visit, travelers can expect to pay around $62.00 in taxes,
a total that ranks as the 24th highest among all 52 surveyed
destinations. |
 |
Rank |
|
Average price for 12 restaurant meals
without taxes: |
$295.05 |
- |
|
Value added tax (VAT): |
18.00% |
- |
|
Total charges for 12 meals with taxes: |
$348.16 |
- |
|
Total tax $ for 12 meals: |
$53.11 |
42 |
|
Percentage of total restaurant meals cost: |
15.25% |
39 |
|
Restaurant tax index: |
100 |
5 |
Summary: Restaurant tax rates in Sao Paulo remain at their
1994 base index levels. Visitors can expect to pay around $53.00
in taxes for 12 restaurant meals, a total that ranks as the 11th
highest among all 52 surveyed destinations. |
 |
Rank |
|
International embarkation tax: |
US$ 36.00 |
- |
|
Total tax $ for international arrival and departure: |
$36.00 |
41 |
|
Percentage of total trip cost: |
3.56% |
42 |
|
Air passenger tax index: |
231 |
43 |
Summary:
Taxes on international air passengers have increased 131% in Sao Paulo
since 1994, the 10th largest increase among all 52 surveyed
destinations. There have been two increases to Brazil's
international embarkation tax since 1994: the first, in 1995,
increased the tax from US$ 12.00 to US$ 15.00, while the second, in
1999, more than doubled the tax from US$ 15.00 to US$ 36.00. The
$36.00 in applicable tax charges ranks as the 11th highest among all
52 surveyed destinations. |
 |
|
Barometer No. 5:
A US$ 1.20/day tourist tax was introduced,
affecting the lodging sector. Also, the embarkation tax on
international passengers was increased from US$ 12.00 to US$ 15.00.
Barometer No. 7:
The embarkation tax was increased from US$ 15.00 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%.
|
|
