| 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: |
$117.24 |
13 |
|
Percentage of total item cost: |
9.98% |
10 |
|
Overall tax index: |
113 |
22 |
The first item in the above table represents
the combined tax total
paid by the WTTC Traveler in each of the four sectors in
Zurich. 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
Zurich compares with other Tax Barometer cities; a ranking of 1
is most competitive, while a ranking of 52 is least competitive.
Summary: While
Zurich currently has a Tax Barometer index of 113, meaning
tourism-related tax collections have
risen 13% since 1994.
This change can be attributed to increases in the car rental, air
passenger, and restaurant sectors; taxes on lodging have decreased
during this same period. Zurich remains one of the least expensive cities in terms of overall
tax collections; for a five-day, four-night trip to
Zurich, travelers
can expect to pay approximately $117.00 in tourism-related taxes, a
total that ranks as the 13th lowest among all
52 surveyed destinations, and the lowest among
all 18 surveyed destinations in Europe. |
 |
Rank |
|
Average price for 4-day rental (mid-size) without taxes: |
$191.97 |
- |
|
Airport access fee: |
15.00% |
 |
|
Value added tax (VAT): |
7.60% |
- |
|
Road fee (per day): |
CHF 3.00 |
|
|
Total charges for 4-day rental with taxes: |
$243.96 |
- |
|
Total tax $ for 4-day rental: |
$51.99 |
32 |
|
Percentage of total car rental cost: |
21.31% |
32 |
|
Car rental tax index: |
146 |
35 |
|
(
in rank column indicates a tax increase in Tax Barometer No. 11)
Summary:
In 1994, car rentals in Zurich were subject to a 12.0% airport
access fee and the national VAT of 6.5%. Since that time, car
rental taxes have risen 46%, the 18th highest increase among all
surveyed destinations and the seventh highest among European
destinations. Total tax charges on a four-day, mid-sized car
rental total approximately $52.00, an amount that ranks as the 21sth
highest overall, but the second lowest among the eighteen
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. 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
3.00/day in 2002. |
 |
Rank |
|
Average price for 4-nights lodging without taxes: |
$525.33 |
- |
|
Value added tax (VAT): |
3.60% |
- |
|
Local lodging tax (per night): |
CHF 1.05 |
- |
| Total
charges for 4-nights lodging with taxes: |
$547.15 |
- |
|
Total tax $ for four-nights: |
$21.82 |
4 |
|
Percentage of total hotel room cost: |
3.99% |
4 |
|
Hotel
tax index: |
59 |
3 |
Summary: Hotel taxes have decreased
41% in Zurich since 1994, the third largest such decrease among all
surveyed destinations. This change is 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. Hotel guests are also subject to a CHF 1.05 per person/per
night fee. This fee was originally levied at CHR 0.95 per night,
but was increased to its current rate in 2001. Visitors to
Zurich can expect to pay approximately $22.00 in taxes for a
four-night hotel stay, a total that ranks as the fourth lowest among
all surveyed destinations and the lowest among all surveyed
destinations in Europe. |
 |
Rank |
|
Average price for 12 restaurant meals
without taxes: |
$356.67 |
- |
|
Value added tax (VAT): |
7.60% |
- |
|
Total charges for 12 meals with taxes: |
$383.77 |
- |
|
Total tax $ for 12 meals: |
$27.10 |
26 |
|
Percentage of total restaurant meals cost: |
7.06% |
18 |
|
Restaurant tax index: |
117 |
39 |
Summary: Zurich's 17% increase in restaurant meal taxes can
be attributed to a 1.0% increase in the restaurant VAT rate that
occurred in 1999. Despite this modest increase, Zurich's index
of 115 ranks as the tenth highest among all surveyed destinations, and
the sixth highest in Europe. Zurich collects approximately
$17.00 in taxes for 12 meals, a total that ranks as the 34th highest
overall, and the third highest among the eighteen European
destinations. |
 |
Rank |
|
Airport passenger and security charge: |
CHF 24.50 |
|
|
Total tax $ for international arrival and departure: |
$16.33 |
24 |
|
Percentage of total trip cost: |
1.39% |
23 |
|
Air passenger tax index: |
196 |
31 |
(
in rank column indicates a tax increase in Tax Barometer No. 11)
Summary:
International airline passenger taxes have risen 96% in Zurich since
1994, an increase that ranks as the 22nd highest among all
surveyed destinations, and the fourth highest in Europe. Zurich
collects approximately $16.00 in air passenger taxes, the
24th lowest total overall and the 10th lowest among the 18 surveyed
destinations in Europe. The airport passenger and security charge has been
increased four times since 1994; in 1996 (from CHF 14.00 to CHF 15.50), 1997
(from CHF 15.50 to CHF 16.00), 2001 (from CHF 16.00 to CHF 23.00), and
2002 (from CHF 23.00 to CHF 24.50). |
 |
|
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 14.00 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. In addition, the VAT on lodging was increased from 3.5% to
3.6%, and the municipal lodging tax was increased from CHF 0.95 to CHF
1.05 per night. In the airline sector, the airport passenger and
security charge was increased from CHF 16.00 to CHF 23.00, effective
10-28-01.
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. The airport passenger
and security charge was increased from CHF 23.00 to CHF 24.50,
effective April 1, 2002, affecting international airline passengers.
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