Tourist tax in the Netherlands A complete guide
With its famous canals, tulip fields, and bustling cities, the Netherlands is a favorite among travelers. In our tax guide, you’ll find all the information you need on tourist tax—what the rates are, who pays it, how compliance works, and how to manage it with ease.
Why do municipalities in the Netherlands levy tourist tax?
Municipalities maintain many public facilities that are burdened by tourists. Examples include cleaning beaches, parks, and streets, as well as maintaining them. Many municipalities levy a tourist tax as a contribution to these costs.
Tourist tax by municipality in the Netherlands
Want to know the rules regarding tourist tax per municipality in the Netherlands? Trippz collects all data about tourist tax. Below is an overview of the specific tourist tax rules of various municipalities in the Netherlands:
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Ameland
- Amsterdam
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Groningen
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Haarlemmermeer
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Maastricht
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Middelburg
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Noordwijk
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Rotterdam
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Sluis
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Texel
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The Hague
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Utrecht
Is the municipality you are looking for not listed? Let us know, and we'll send you more information.
For Tourists
When do you pay tourist tax?
You are considered a tourist when you stay overnight in a municipality where you do not live. In that case, the accommodation provider is requested to charge a tourist tax to the guest and remit it to the municipality.
The structure of the tourist tax in the Netherlands
Each municipality can decide what type of tourist tax to levy and how to implement it. About 95% of the municipalities in the Netherlands use a fixed rate per person per night. Often, there is a high and a low rate; the high rate typically applies to hotels, while a lower rate applies to campsites. Some municipalities levy a percentage of the overnight price as a tourist tax. Examples include Amsterdam and Utrecht.
Highest tourist tax rates in the Netherlands
Tourist tax rates and calculation methods differ across municipalities. Most municipalities charge a fixed amount per person per night, but some, like Amsterdam, charge a percentage of the overnight price. Ouder-Amstel has the highest fixed rate at €9.50 per person per night. Amsterdam levies the highest percentage of tourist tax: 12.5% of the overnight price.
Frequently asked questions from tourists
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Am I, as a guest, responsible for properly remitting the tourist tax?
No, as a guest, you are not responsible for remitting the tourist tax to the municipality. This responsibility lies with the accommodation provider or the booking platform (like Airbnb) if you booked through them. They collect the tax from you as part of your payment and ensure it is paid to the appropriate authorities. Your role is simply to pay the required tax as part of your stay.
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At what point do I have to pay the tourist tax?
Tourist tax is typically paid at the time of booking or upon arrival at the accommodation. If you book through an online platform, the tax is often included in the total amount you pay during the booking process. If not, you may need to pay the tax directly to the accommodation provider when you check in.
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Do I have to pay the tourist tax in cash to the host?
Not necessarily. The payment method for tourist tax may vary depending on the accommodation provider and local regulations. In many cases, the tax can be paid by credit card, debit card, or other electronic payment methods. However, some smaller or independent accommodations may prefer or require cash payments. It’s wise to check with your accommodation provider in advance.
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I need to register upon arrival at my hotel. Is this mandatory?
Yes, registering upon arrival at your hotel is mandatory, especially if you are a foreign guest. The hotel is legally required to record basic information about you, including your name, date of birth, nationality, and other relevant details.
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Can the hotel where I stay make a copy of my passport for guest registration?
No. The accommodation provider cannot make a copy of your passport without your consent. They must record your details but are not required to keep a scanned copy of your passport.
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Do I still need to pay tourist tax if I cancel my stay?
You do not have to pay tourist tax for a stay that does not occur. The tax is based on actual overnight stays. If you already paid the tax as part of your booking deposit, you are entitled to a refund. Check the cancellation policy of the accommodation or booking platform to understand how refunds are handled.
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I was asked to pay tourist tax upon arrival, but I already paid through the booking platform. Is this correct?
If you already paid tourist tax through the booking platform, you should not need to pay it again upon arrival. In such cases, you can show the receipt or confirmation from the booking platform to the accommodation provider as proof of payment. If there is confusion, you may need to contact the booking platform’s customer service to resolve the issue.
For hosts
Renting out in the Netherlands: a lot to consider
Whether you rent out your home once during a long vacation or do it frequently as a business, tourist tax is a critical aspect. You must keep a guest register, collect the tax, and remit it.
This process can seem complex and overwhelming, but we are here to help!
Guest registration in the Netherlands
In the Netherlands, it is mandatory to maintain a night register. This is outlined in the Dutch Penal Code (Article 438), making it a national law that everyone must adhere to.
According to Dutch law, the following information must be registered:
- Full name
- Date of birth
- Address
- Nationality
- Arrival and departure dates
- Identification document details
Check with your municipality for any additional requirements.
Register your accommodation to rent out
Many municipalities try to regulate tourist flows through tourist tax. Nowadays, other measures are also in place. Since 2021, in 24 municipalities in the Netherlands, you are required your accommodation to register to rent out your property for tourism. On this website, you’ll find a list of all municipalities where registration is required.
Obtaining a registration number
If you rent out in one of the 24 mentioned municipalities, you are obliged to mention the registration number in any online advertisements. Without this number, your listing may not be accepted.
You always request the registration number from the municipality where the property you are renting out is located, even if you live elsewhere.
Keeping your guest registration
You are required to keep the night register. The municipality may request it later for inspection. The national retention period is seven years. Although most identification-related regulations have a retention period of one year, the night register follows different rules because it also serves as evidence for tourist tax purposes. In line with general tax legislation, a seven-year retention period is enforced.
Handling of the tourist tax in the Netherlands
Regional co-operation for the collection of tourist tax
In the Netherlands, many municipalities organize their taxes regionally in collaboration with surrounding municipalities. Tourist tax is one of the taxes (alongside property tax and local taxes) that is levied by such regional cooperation on behalf of the participating municipalities. Examples of these cooperations include “BghU” in the province of Utrecht and “Samenwerking Belastingen Walcheren en Schouwen-Duiveland,” which levies and collects taxes on behalf of the Zeeland municipalities of Middelburg, Vlissingen, Veere, and Schouwen-Duiveland.
Collecting tourist tax
Tourist tax rates vary based on the municipality where your accommodation is located, the type of accommodation you offer, and, in some cases, the star rating of the accommodation.
These factors typically remain the same, but the rate may also depend on the age of the guests, how long they stay, and, in some cases, the season. If guests leave earlier than initially planned, they are entitled to a refund of the excess tourist tax paid.
When should you remit tourist tax?
You collect tourist tax from each guest staying at your accommodation. Set this money aside and remit it to your municipality or regional tax cooperation. This is typically done once a year.
The tourist tax assessment
Every year, you will receive a preliminary and final tourist tax assessment from the regional tax cooperation. Before the final assessment is issued, the accommodation owner is always asked to submit a tourist tax declaration.
The preliminary assessment is based on the final assessment from the previous year, often calculated as a percentage of that figure for the current year. The final tourist tax assessment relates to the previous year.
The fine for failing to pay tourist tax
If you fail to file—or incorrectly file—a tourist tax declaration, the municipality may impose a “verzuimboete” (default fine). The amount varies by municipality, typically starting at a few hundred Euros. If the failure to file persists, the municipality may impose a legal maximum fine of €5,514.
Tourist Tax accountability
As with guest registration, your tourist tax records may be audited. You must keep detailed records of who stayed at your accommodation, on which dates, for how many nights, and how much tourist tax was remitted. You are legally required to keep this information for seven years.
Do you always want to remit the right amount of tourist tax?
Renting out through a booking platform in the Netherlands
Tourist tax for rentals via booking platforms in Amsterdam
Do you rent your accommodation via a booking platform such as Airbnb, Booking.com, or Expedia?
If you are located in Amsterdam, these platforms will collect and remit the tourist tax on your behalf. If you rent out your accommodation independently (for instance, through your own website) in addition to using a booking platform, you will still need to collect and remit the tax for those independent bookings.
You must report both the tourist tax collected via platforms and the tourist tax collected through your own channels on your tourist tax assessment. The tourist tax remitted by a booking platform is then listed as a deduction in your declaration.
Tourist tax for rentals via booking platforms outside of Amsterdam
In all other municipalities in the Netherlands, you are expected to collect and remit the tourist tax yourself, even if you rent via a platform. We understand this may seem cumbersome. Fortunately, Trippz offers a solution for this.
Don’t want to worry about remitting the correct amount of tourist tax?
That’s possible, with the use of Trippz!
Frequently asked questions from hosts
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Can I receive fines for not paying tourist tax?
Yes, failure to pay tourist tax can result in fines and penalties. Municipalities are responsible for enforcing tourist tax regulations, and non-compliance may lead to financial penalties, legal action, or other consequences, such as revocation of your rental license.
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Am I required to register my accommodation?
In some municipalities in the Netherlands, registration is mandatory. This registration number is unique to your accommodation, and you are required to include it in every advertisement for the rental of your property.
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To whom do I remit the tourist tax?
Tourist tax must be paid to the municipality where your accommodation is located. In many cases, tourist tax is managed through a regional tax cooperation, in which case you pay the cooperation, which then remits the funds to the municipality.
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Do I need to submit the guest register when remitting tourist tax?
Generally, you do not need to submit the detailed guest register when remitting tourist tax. However, you must provide general information, such as the number of people who stayed in your accommodation during specific periods. Accurate record-keeping is crucial, as local authorities may request these details during inspections.
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How do I handle early guest departures and tax refunds?
If a guest leaves earlier than planned, you must refund the excess tourist tax for the nights not stayed. This refund should be documented in your records.
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Do I declare each accommodation separately or all together?
This depends on the specific requirements of your municipality. Some municipalities require separate declarations for each accommodation, while others allow a collective declaration. We advise you to check with your local authorities.
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Do I need to remit tourist tax for canceled bookings?
No, tourist tax is only due for actual stays. If a booking is canceled, no tourist tax is due. If your guest paid the tax upfront, they are entitled to a refund.
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How do I make this all as simple as possible?
By using Trippz! Instead of keeping track of everything by hand, by yourself we automate the guest registration and tourist tax collection for you, ensuring compliance with local regulations and reducing administrative burden.
Easily comply with laws and regulations
Organize your administration simply
Classifying your accommodation, keeping a guest registry, collecting and remitting the correct amount of tourist tax; besides taking good care of your guests' travel, there is a lot of administrative work involved in renting out your accommodation. Work that you may not have even thought of initially when you started, and that you probably want to spend as little time on as possible. Therefore, you want to organize your administration as simply as possible. And fortunately you can, with Trippz!
All in one overview
Trippz is here to make your life as easy as possible, while complying with all regulations. Through our (web)app you automate your guest registration, and you can even prepare your administration for the tourist tax. You don't have to worry about collecting the tourist tax either. Because we keep track of all local regulations, we know exactly what rate your guests have to pay. On arrival day, your guests will automatically receive a message from us to pay their tourist tax. At the end of their stay, the money will be automatically deposited into your account. All you have to do is periodically transfer the total amount to the municipality. Simple!
Automatically sync all Airbnb bookings
You can now synchronise all your Airbnb bookings with Trippz on your account. This means you have to do even less yourself. Ideal for hosts who rent out a lot via Airbnb. Do you rent through another platform? We expect to complete more integrations in the near future. Get in touch to find out if your platform will soon be added to Trippz.
Frequently asked questions about the use of Trippz
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Is it difficult to start using Trippz?
Not at all! Trippz is designed to be user-friendly. It is developed as a web application, so you do not need to download an app. You can start right away!
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What does the use of Trippz cost?
At the moment, it is free of charge!
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Can I import all my bookings from Airbnb?
Yes, you can! We have worked on an integration with airbnb, through which you can automatically import all your bookings. Thereby, the messages about guest registration will also be send automatically through our platform.
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Can I import all my bookings from my own booking system?
After the integration with Airbnb, we are now working on all other sorts of integrations. Integrating your own platform is not yet available, but will be in the future!
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What if a guest doesn’t want to register digitally?
This is an unfortunate situation, that does happen from time to time. If a guest does not want to enter digitally, you can manually enter their details into Trippz afterwards.
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What if my municipality changes the tourist tax rates?
At Trippz, we actively follow all tax rates in areas that we cover. When a new tax rate is implemented, we will update the rates accordingly. Still missing something? Please reach out to us!
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What happens if my municipality collaborates with another one?
No problem. As said, we actively follow all municipalities and their rules. We will automatically update this for you. If you want to be sure, you can always message us in advance, so we are even more on top of things!
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How does it work if another organization manages the tax in my municipality?
With Trippz, you can export all the information you need. You can easily copy the needed information towards the file the tax organization requires from you.
Municipality
Do you have a question?
We may not have covered all your questions just yet. If your question isn’t discussed before, or you have additional feedback, please feel free to fill out the form!