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Tourist tax

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Netherlands Enterprise Agency, RVO

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Do you operate a tourist accommodation (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.

Declaring tourist tax

You have to declare the tourist tax each year, for the previous year, to the municipal authorities. Your municipality can ask you to submit the information from your visitor register with your tourist tax return.

Coronacrisis: Check if your municipality has adjusted tourist tax

Are you unable to pay the tourist tax as a result of the coronacrisis? May be your municipality will allow you to pay the tourist tax on a later date or reduce the amount of the provisional assessment. This may differ per municipality. Contact your municipality for more infomation.

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)


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.


In some instances you do not have to pay tourist tax for your guests. 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

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Questions relating to this article?

Please contact the Netherlands Enterprise Agency, RVO

This information is provided by

Netherlands Enterprise Agency, RVO