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The purpose of this paper is to empirically evaluate residents’ perceptions about the impacts caused by Oktoberfest, in Santa Cruz do Sul, Brazil. More specifically, in addition to identifying how the residents of the destination perceive the impacts promoted by the festival, the study also seeks to validate an instrument that allows the objective measurement of the phenomenon over time.

The data collection instrument is composed of 25 items adapted from Gursoy et al. (2004), Prayag et al. (2013) and Small (2007), and 10 questions obtaining the sociodemographic characteristics of respondents. In data collection, the authors used a non-probability convenience sampling method. This gathering was in September 2016, reaching up to 520 valid questionnaires. The data analysis included mean tests, exploratory factor analysis and confirmatory factor analysis.

Results show management and academic implications. Three dimensions were identified representing the festival’s advantages (economic, identity and socio-integrative benefits), and two other factors corresponding to the drawbacks (environmental costs and psychological and social costs), perceived by residents. The analysis of the factors identified through the various demographic cuts identified the existence of some crucial differences of evaluation between the residents of different genders or ethnic groups, and different ages or length of residence in the municipality. On the other hand, no significant differences were found regarding perceived costs and benefits of the event, among respondents from different civil status, schooling levels or family income.

From the academic point of view, the work offers a reliable instrument to measure the costs and benefits of a consolidated festival, in the view of residents, that can be replicated in the destination studied, or even adapted to other tourist destinations.

The present research seeks to contribute to the existing literature on the impacts of festivals in destinations, combining the theme with residents’ perception, seeking not only to identify the residents’ perceptions about the festival but also to relate these to the characteristics of the population.