Returns for Tourism Levy shall be remitted on or before the 10th of the following month. A Tourism Enterprise shall, on or before the 10th of the following month, submit a return form and Proof of Payment by email to tourismlevy@ltdc.org.ls.
Accomodation: collects 1.5% of the room rate per guest.
Tour Operators: collect 1.5% of the tour charge per tourist.
Events: collects 1.5% of the ticket price.
Travel Agents: collects M50 per flight ticket sold.
Attractions: collect a flat rate fee for each Child and Adult upon entrance to an attraction, M5 & M10 Local citizens, M10 & M20 SADC citizen, M20 & M30 International citizen, respectively.
