RETURN Project Informs Finnish Ministry of Finance Review on Tourism Tax

The RETURN project has contributed to the Finnish Ministry of Finance’s ongoing assessment of a potential tourism tax by providing an international review of Tourism Revenue Transfer (TRT) models, with a particular focus on accommodation tax mechanisms.

The contribution forms part of the Ministry’s background memorandum and draws on comparative analysis across destinations, examining how different models are structured, governed, and implemented. The review highlights key considerations related to revenue collection, distribution, and the alignment of tourism-generated income with local public services, infrastructure needs, and long-term resilience.

The work reflects RETURN’s broader objective of supporting evidence-based decision-making by developing and systematising knowledge on tourism-related revenue mechanisms across regions.

The Ministry of Finance’s review (available in Finnish) can be accessed here: https://urn.fi/URN:ISBN:978-952-367-386-1