Do you operate a tourist accommodation such as a 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.
How do you pay tourist tax?
When you start your hotel, B&B, or other accommodation, you must register with the municipality for the tourist tax. Afterwards you declare the tourist tax to your municipality. In general you will receive a letter or a declaration form (tax return). In some municipalities you need to file the tourist tax each quarter, in other municipalities this is once a year.
You must keep a visitor register. Your municipality can ask you to submit the information from your visitor register with your tourist tax return.
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 amount of tourist tax differs per municipality. They can set a fixed amount per person per night or day. Or they can set a percentage of the costs for an overnight stay. You can find the tourist tax rate with your municipal authority (in Dutch). The rates or percentages are adjusted every year. You can pass on the tourist tax to your guests.
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
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.