A player must pay $100 when landing on the Luxury Tax space in the standard Monopoly board game.
Luxury Tax is one of the two tax spaces on the classic American board. The other is Income Tax, whose traditional payment is $200 or 10 percent of a player’s total worth, depending on the edition’s rules and printing. Luxury Tax is simpler: the player pays the stated $100 amount to the bank.
Players sometimes swap the two tax amounts because both spaces appear on the same board and are separated by only a few property spaces. Luxury Tax is positioned between Marvin Gardens and Boardwalk in the classic layout. House rules may send tax money to Free Parking, but the official standard rules send payments to the bank.