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 authorities or a local legal expert.
The “toeristenbelasting”, also known as tourist tax, is a local tax imposed by Dutch municipalities on visitors who stay overnight in accommodations within their jurisdiction.
Application of the toeristenbelasting
In the Netherlands, the tourist tax is managed by municipalities, therefore the rules and rates may vary significantly from one place to another. For more detailed information, please contact the municipality directly.
- Accommodation targeted. The Dutch tourist tax is typically applied to various forms of accommodation, including hotels, vacation rentals, hostels, bed and breakfasts, campgrounds, etc.
- Tax rates. Tax rates can vary from one municipality to another, and even within different types of accommodations within the same city. Rates may be fixed (a specific amount per person per night) or a percentage of the accommodation cost.
- Exempted Guests. Some categories of travelers may be exempt from paying the tourist tax, such as children, long-term residents, and certain business travelers. The specific rules for exemptions are determined by each municipality.
Host responsibility
As a Host, you are liable for collecting the tourist tax from your Guest, then remit it to the municipality. You are usually required to register for tourist tax, please check with your municipality how-to.
- Collecting the tourist tax. Please inform your Guest of the tourist tax amount in advance - by adding this information in your listing. You will collect the tourist tax from your Guests upon arrival;
- Remitting the tourist tax. You must remit the tax collected on a periodic basis. Some cities allow Hosts to complete all administrative duties online. Check with your municipality how and when you must remit the tax.
- Keeping records. You are usually required to keep records proving the tax you collected and remitted. It includes the names and residence address of your Guests, the dates of arrival and departure, etc. Check the rules of your municipality.
Cities where the Toeristenbelasting applies
The decision whether or not to charge tourist tax is taken on a municipal level. Below is a non-exhaustive list of cities where the tourist tax applies - always check with your municipality to know if the Toeristenbelasting applies. By clicking on the city name, you will be directed to the tourist tax page maintained by the local tax administration.
- Amsterdam
- Bunnik
- Bilt
- Bloemendaal
- Delft
- Den Haag
- Diemen
- Eindhoven
- Gouda
- Groningen
- Harleem
- Heemstede
- Houten
- Katwijk
- Landsmeer
- Leiden
- Lopik
- Lisse
- Maastricht
- Middelburg
- Nieuwegein
- Noordwijk
- Pijnacker-Nootdorp
- Purmerend
- Renkum
- Rheden
- Rotterdam
- Schouwen-Duiveland
- Sluis
- Stichtse Vecht
- Texel
- Utrecht
- Utrechtse Heuvelrug
- Veere
- Vlissingen
- Waterland
- Zaanstad
- Zandvoort
- Zeist
- Zwolle
By Cédric D.