January 2026
DISCLAIMER. This page is only designed to give you some help in understanding the regulations you should comply with. We do not pretend the information provided here is to be exhaustive nor current. It is your duty to know and abide by the law. For more information, please contact your local tax authorities or a local legal / tax expert.
We invite you to check with your municipality the rules and regulations applicable to your rental activity. Please note that a list of Dutch cities that require the registration of tourist rentals, and other potential rules, is maintained by the authorities on this portal from the Interior Ministry website and on the official Tourist Rental Registry website.
Tourist tax (toeristenbelasting)
Municipalities in the Netherlands can impose a tourist tax on travelers staying overnight. Where applicable, Hosts must collect the tax from their Guests. Rates, rules and remittance procedure vary according to the municipality. Check this FAQ for more information about the toeristenbelasting and list of cities where it applies.
Tourist rentals (toeristische verhuur)
The Housing Act 2014 defines a Tourist Rental as the “offering accommodation in a living space against payment to persons who are not registered as residents with an address in the municipality in the basic registration of persons.” So it covers all residential units used for tourist rentals.
In their Local Housing Ordinances, municipalities generally makes a difference between two types of tourist rentals :
Rentals while the Host is not present on-site: usually called private rental (particuliere vakantieverhuur), or more rarely, tourist house rental (toeristische woningverhuur)
- Rentals while the Host is present on-site: usually called bed&breakfast (even though the municipal law may not necessarily require breakfast must be served by the Host), or more rarely, tourist room rental (toeristische kamerverhuur).
Municipal rules may differ according to the type of tourist rentals.
Registration of tourist rentals (toeristische verhuur)
The Housing Act allows municipalities to require the registration of tourist rentals within their territories. Tourist rentals are defined as “offering accommodation in a living space against payment to persons who are not registered as residents with an address in the municipality in the basic registration of persons.”
- For most of the cities, you can easily register your tourist rental for free via the website of the National Tourist Rental Registry. Please note some cities may require the use of their own municipal portal, such as The Hague (visit The Hague portal here).
- Upon registration, you are issued a registration number (registratienummer). You must include it in your misterb&b listing. Connect to your misterb&b account, go to "My listings", select your listing and go to "Local requirements".
Municipal requirements (lokale regelgeving)
For a list of each official page detailing the local requirements per city, check this page by the Interior Ministry or the Tourist Rental Registry website.
Once a municipality has required the registration of the tourist rentals, it is authorized to introduce further rules. For your convenience, we have listed the municipalities that require tourist rentals registration below, along with the main additional rules (please note more rules may apply, are only listed typical common rules). By clicking on the type of rentals in your City, you will be redirected to official pages detailing applicable rules.
We do not represent this table to be exhaustive, exact or up-to-date. misterb&b strongly invite you to consult the official website links incorporated in this FAQ or to contact your municipality directly.
| City | Type of tourist rental (official links) | Night limits | Prior notification of future stays | Permit | Occupancy limits |
| AMSTERDAM |
Particuliere vakantieverhuur (private vacation rental) |
30 nights | Yes | Yes | 4 persons |
| Bed & Breakfast | None | No | |||
| DE RONDE VENEN | Particuliere vakantieverhuur (private vacation rental) |
60 nights | Yes | In certain conditions | None |
| Bed & Breakfast | None | No | None | ||
| DELFT | Particuliere vakantieverhuur (private vacation rental) |
Not found | Not found | Not found | Not found |
| Bed & Breakfast | Not found | Not found | Not found | Not found | |
| DEN HAAG |
Particuliere vakantieverhuur (private vacation rental) |
30 nights | Yes | In certain conditions | None |
| Bed & Breakfast | None | ||||
| DIEMEN |
Particuliere vakantieverhuur (private vacation rental) |
Rental of full residential units to tourist may not be allowed | |||
| Bed & Breakfast | None | No | Yes | 4 persons, 2 rooms maximum |
|
| GOUDA |
Particuliere vakantieverhuur (private vacation rental) |
None | No | In certain conditions | Multiple Guests possible only they part of the same household |
| Bed & Breakfast | None | No | |||
| GRONINGEN |
Particuliere vakantieverhuur (private vacation rental) |
30 nights | No | No | None |
| Tourist room rental | 30 nights | No | No | None | |
| HARLEEM |
Particuliere vakantieverhuur (private vacation rental) |
30 nights | Yes | No | 6 persons |
| Bed & Breakfast | None | No | In certain situations | 4 persons, 2 rooms maximum |
|
| KATWIJK |
Vakantieverhuur (vacation rental) |
63 nights | Yes | In certain situations | None |
| Bed & Breakfast | None | No | None | ||
| LANDSMEER |
Particuliere vakantieverhuur (private vacation rental) |
Rental of full residential units to tourist may not be allowed | |||
| Bed & Breakfast | None | No | In certains situations | None | |
| LEIDEN |
Particuliere vakantieverhuur (private vacation rental) |
30 nights | No | No | None |
| Bed & Breakfast | None | No | No | None | |
| MAASTRICHT |
Toeristische woningverhuur (tourist house rental) |
60 nights | Yes | No | None |
|
Toeristische kamerverhuur (tourist room rental) |
Depends on zoning conditions | No | No | 2 rooms | |
| MIDDELBURG |
Particuliere vakantieverhuur (private vacation rental) |
None | No | No | None |
| Bed & Breakfast | None | No | No | None | |
| NOORDWIJK |
Particuliere vakantieverhuur (private vacation rental) |
30 nights | Yes | No | 4 persons |
| Bed & Breakfast | None | No | No | 4 persons (urban area - bebouwd gebied) / 8 persons, 4 rooms maximum (agricultural area - agrarisch/landelijk gebied) |
|
| PIJNACKER-NOOTDORP |
Particuliere vakantieverhuur (private vacation rental) |
30 nights | Yes | No | 6 persons (with a cadastral living area of less than 200 m²) 8 persons (with a cadastral living area of more than 200 m²) |
| Bed & Breakfast | Yes | No | |||
| PURMEREND | Toeristische verhuur van woonruimte (tourist rental property) | None | No | No | No |
| None | No | No | No | ||
| RENKUM |
Particuliere vakantieverhuur (private vacation rental) |
None | No | No | No |
| Bed & Breakfast | None | No | No | No | |
| RHEDEN |
Particuliere vakantieverhuur (private vacation rental) |
45 nights | Yes | No | None |
| Bed & Breakfast | Yes | No | None | ||
| ROTTERDAM |
Particuliere vakantieverhuur (private vacation rental) |
60 nights | Yes | No | None |
| Bed & Breakfast | None | No | No | None | |
| SCHOUWEN-DUIVELAND | Toeristische woningverhuur kort (short-term tourist rental) | None | Yes | In certain conditions | None |
| Toeristische kamerverhuur kort (short tourist room rental) | None | Yes | In certain conditions | None | |
| SLUIS |
Vakantieverhuur (private vacation rental) |
28 nights | Yes | No | None |
| Bed & Breakfast | None | No | No | None | |
| TEXEL |
Particuliere vakantieverhuur (private vacation rental) |
None | No | No | None |
| Bed & Breakfast | None | No | No | 6 persons / 3 bedrooms max |
|
| UTRECHT |
Particuliere vakantieverhuur (private vacation rental) |
60 nights | Yes | No | House with a living space of up to 200 m2: 6 persons House with living space from 200 m2: 8 persons |
| Bed & Breakfast | None | No | No | None | |
| VLISSINGEN | Toeristische woningverhuur kort (private vacation rental) | None | No | In certain districts | No |
| Toeristische kamerverhuur lang (tourist room rental) | None | No | In certain districts | No | |
| VOORSCHOTEN |
Particuliere vakantieverhuur (private vacation rental) |
None | No | No | None |
| Bed & Breakfast | None | No | No | None | |
| WATERLAND |
Particuliere vakantieverhuur (private vacation rental) |
None | No | No | None |
| Tourist room rental | None | No | No | None | |
| ZAANSTAD |
Particuliere vakantieverhuur (private vacation rental) |
30 nights | Yes | No | 4 persons |
| Bed & Breakfast | None | No | No | ||
| ZANDVOORT |
Particuliere vakantieverhuur (private vacation rental) |
120 nights | Yes | No | 6 persons |
| Bed & Breakfast | None | No | No | 4 persons | |
| ZWOLLE |
Particuliere vakantieverhuur (private vacation rental) |
None | No | No | Maximum 30% of the living area with a maximum of 75m2 |
| Tourist room rental | None | No | Yes | None | |
By Cédric D.