Last updated 8 January 2020 | Rates checked and changes to page include:
Breda rate change from percentage to flat rate from 1 January 2020
The Hague rate increase from 1 January 2020 and from 1 July 2020


While best efforts have been made to verify the accuracy of the information, the information displayed on this page should be used as guidance only.

Toeristenbelasting

The tourist tax (toeristenbelasting) is decided and levied locally by over 400 local governments (municipalities).

The tax is usually levied on visitors staying overnight in commercial accommodation, but Amsterdam also levy a day tax (dagtoeristenbelasting) and an entertainment tax (vermakelijkhedenretributie known as VMR). See table below overnight/accommodation tax for information.

Overnight/Accommodation

Hotel accommodation
(no maximum nights unless stated)
Net Cost of Room (excluding 9% VAT and breakfast) Gross Cost of Room (including 9% VAT and breakfast) € per person, per night Some Exemptions
Amsterdam
regulation 2020
(
max 21 nights for €3 fixed rate)
7% + €3 per person Carers, Children under 16 for the €3 fixed rate but are included in the cost of room
Breda
(regulation 2020)
2.75 None for tourists
Eindhoven
(regulation 2020)
3.50
Haarlem
(regulation 2020)
5.00
3.25 (hostel)
Cruise passengers
Rotterdam
(regulation 2020)
6.5%
The Hague*
(regulation 2020)
4.60 Children under 13
Utrecht
(regulation 2019)
6%

*The Hague – From 1 July 2020 the rate has been agreed to increase to €5.35 per person, per night

Hotel Star Rating  Some Exemptions
 (per person per night)           
Maastricht
regulation 2020
2.80 3.47 4.21 5.01 5.73 None for tourists

Day/Entertainment

Amsterdam € per person Applicable to Exemptions
Dagtoeristenbelasting (Day)
Port of Amsterdam webpage
8.00  Sea and River cruise passengers  Children under 3
Vermakelijkhedenretributie (VMR) (Entertainment)
regulation (land) 2020
regulation (water) 2020
1.50
(per tour)
Passengers on canal cruises, sightseeing bus tours, walking tours, bike and segway tours

From 1 Jan 2021: also includes paid events and festivals within the city

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