If you operate tourist accommodations (e.g. hotel, bed and breakfast, holiday park, camp site or marina) in the Netherlands, you have to pay the municipal tourist tax for providing accommodation to guests from outside your municipality. You can pass on the tourist tax to your guests. The municipal authority can ask you to submit the information from your visitor register with your tourist tax return.
There are two types of tourist tax:
- land tourist tax (for accommodation in hotels, bed and breakfasts, holiday cottages, caravans, tents, etc.)
- water tourist tax (for accommodation on board vessels)
The costs differ from one municipality to another. Land tourist tax is normally calculated per night, and water tourist tax per 24-hour period. Vessels smaller than 4 metres are exempt from water tourist tax.