Tourist tax

You can pass on the tourist tax to your guests. The tax applies to tourists as well as business stays.

How do you pay tourist tax?

Before you open your hotel, B&B, or other tourist accommodation, you must register with your local authority for the tourist tax. This allows you to declare the tourist tax. In most municipalities, you will receive a declaration form (tax return) for this purpose. Depending on your municipality, you must do so each quarter or once a year.

Types of tourist tax

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)

How much is the tourist tax

The amount of tourist tax differs you have to pay per guest differs. You can find the applicable tourist tax rate with your municipal authority. The municipality can set a fixed amount per person per night or day. Or they can set a percentage of the costs for an overnight stay. The rates or percentages are adjusted every year. You can pass on the tourist tax to your guests.

Exemptions to the tourist tax

You do not pay tourist tax for guests who are registered in your local municipal personal records database (residents). Other exemptions vary per municipality. Exemptions may apply to:

• people that already pay commuter tax (forensenbelasting, in Dutch)
• people that moor their houseboat and therefore already pay mooring fees
• people that reside in a hospital or care home

If you do not agree with the tourist tax

Do you disagree with the tourist tax assessment? You can file an objection. Check with your municipal authority how you can object.