Updated 4 December 2019 | Page updated including 2020 rates if known and added Haarlem

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.


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.


Below are selected destinations and further information can be found by clicking on the name of the destination.

Overnight/Accommodation    (Rates in bold are from 1 January 2020)

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
2020 regulation
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
2019 regulation
3.25% None for tourists
2020 regulation
2019 regulation
3.25 (hostel)
Cruise passengers
Rotterdam 6.5%
The Hague
(max 21 nights)
4.45 Children under 13
2019 regulation
Hotel Star Rating  Some Exemptions
 (per person per night)           
2020 regulation
2.80  3.47  4.21 5.01 5.73 None for tourists



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)
2020 regulation (land)
2020 regulation (water)
(per tour)
2019: Passengers on canal cruises, sightseeing bus tours

From 1 Jan 2020: also include walking, bike & segway tours

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

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