In the classic Monopoly board game, landing on Luxury Tax requires a payment of $100.
Luxury Tax is one of the two tax spaces on the standard U.S. Monopoly board. The other is Income Tax, whose payment rules have varied between editions and house rules. Luxury Tax has a straightforward fixed charge: the player pays $100 to the bank.
The space was introduced as part of the board's tax-and-payment system, which adds costs beyond property purchases, rent, and construction. Taxes go to the bank under the standard rules rather than automatically forming a jackpot on Free Parking.
A frequent mistake is remembering an older or alternate-edition amount. Some Monopoly versions have changed tax wording or amounts, and many families use a house rule that places taxes in the center of the board. The classic U.S. board's printed Luxury Tax amount is $100.