A Destination Marketing Fee (DMF) is voluntarily collected by hotels in some communities. It is used to enhance tourism marketing and community initiatives. These fees are not legislated by government.

If your hotel collects DMFs, you must ensure you are calculating them correctly! DMFs form part of the cost of accommodation. Both the GST and Tourism Levy are calculated separately on the DMF amount.

View the guidance the Tax & Revenue Administration (TRA) has issued to DMF collectors about the collection of the Tourism Levy.

For a hotel that added a 2 % DMF on a $100 guest room, the calculation on the folio should be:

Room Rate $100.00
Tourism Levy $4.00
GST $5.00
2% DMF $2.00
Tourism Levy on DMF $0.08
GST on DMF $0.10
Total $111.18


Learn More About Destination Marketing Fees