Head tax

Head tax is a fee imposed on individuals for entering or leaving a country. Governments and airports use head tax revenue to fund infrastructure projects, airport maintenance, and tourism development.

Some destinations impose a head tax to control visitor numbers and support environmental conservation. 

For example, New Zealand charges an International Visitor Conservation and Tourism Levy (IVL) on travelers from all countries except for Australia and several Pacific Island nations. This tax is used to fund the country’s conservation efforts, including protecting natural parks and supporting sustainable tourism initiatives.

Historically, the term originated from the Immigration Act of 1882, a US federal law that imposed a head tax on non-citizens arriving at American ports.