Geojournal of Tourism and Geosites | 2026
Authors: Lontai-Szilágyi Z.; Tóth D.; Kozma G.
DOI: 10.30892/gtg.65236-1741
Journal: Geojournal of Tourism and Geosites
Year: 2026
Publisher: Editura Universitatii din Oradea
Document Type: Article
Open Access: All Open Access; Gold Open Access
Cited by: 0
After the regime change in 1990, the idea of increasing the financial independence of local authorities was also formulated in Hungary, and the local tax system was developed within this framework. Act C of 1990 on local taxes, established the tourist tax, which has been introduced by an increasing number of local governments in recent decades and plays an important role in the economy of municipalities that rely on tourism. In line with the above, the aim of this study is to examine the spatial distribution of revenue from tourist tax and to present the changes between 2019 and 2024. The most important source of information was the Central Statistical Office's database, which contained data on the population of each municipality, the number of guest nights spent in accommodation, and the total revenue of local governments from tourist tax. Besides we relied on information from the Hungarian State Treasury's website, which contained data on the amount of tourist tax levied by each local government. The most important findings of the study can be summarised as follows. The 2019 coronavirus pandemic significantly reduced the revenue generated by Hungarian local governments from tourist tax levied on the basis of length of stay, but once the pandemic was over, there was a significant increase, which, however, represented a slight decrease in real terms. When examining the regional distribution of revenue from this tax, the tourist classification of municipalities can be considered a very important determining factor: this source of revenue plays a more important role in municipalities located in tourist areas designated by the Hungarian government than in other municipalities. In terms of population, it can be said that municipalities with between 1,000 and 5,000 inhabitants generate the most revenue from this source. Of the two factors determining the amount of revenue from tourist tax, the number of guest nights spent in the settlements is the decisive factor, while the tax rate plays a lesser role. © 2026 by the authors.
Hungary; size of settlements; spatial distribution; tourist regions; tourist tax revenue