Unfortunately,the tax rate differs from 5% to 20% as has been mentioned.Hotel rates and condo and villa rates also differ.If you find accommodations that you are happy with and the tax rate is 5%,take it, otherwise move on. If more people did this, the tax rate would become more in line with what it really should be!People often ask what they think people will pay regardless of the correct rate since the government doesn't seem to enforce the rules.