A player landing on the space must pay a luxury tax to the Bank. Before the September 2008 graphic redesign of the game, the tax was $75. This was increased to $100 after the redesign.
- Some House Rules have the player place the paid tax in the center of the board for collection upon landing on Free Parking.
Some variations of Luxury Tax include:
- .com Edition: ISP Fee
- Boutique Edition: Cell Phone Bill
- Here and Now Edition: Interest on Credit Card Debt and is worth $750,000 instead of $75, as the money is multiplied by $10,000.
- Major League Baseball Collector's Edition: Base On Balls
- NASCAR Collector's Edition: Luxury Suite
- Yu-Gi-Oh! Edition: Marik
In the UK Edition, The Luxury Tax is replaced with the £100 Super Tax space. The 2000 Mac CD version allows you to customize Luxury Tax to be $0, $75, $150, or $300.