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.

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.

 

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
Amsterdam
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
Breda
2019 regulation
3.25% None for tourists
Eindhoven
2020 regulation
3.50
Haarlem
2019 regulation
5.00
3.25 (hostel)
Cruise passengers
Rotterdam 6.5%
The Hague
(max 21 nights)
4.45 Children under 13
Utrecht
2019 regulation
6%
Hotel Star Rating  Some Exemptions
 (per person per night)           
Maastricht
2020 regulation
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)
2020 regulation (land)
2020 regulation (water)
1.50
(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

City tourism: Operators update

 Receive the latest news on operational developments in destinations across Europe

 

SIGN UP NOW

This content is exclusive to ETOA members

Login here to access it now

   
   
 

Forgot your password?

Not a member yet?

   

The ETOA membership opens invaluable networking opportunities to your business, allows you to gain access to critical insights and information and contributes to the campaign for a better regulatory environment in Europe.

  • Connect with the global travel trade
  • Stay informed of insights, regulations and changes
  • Be supported in shaping the tourism landscape
Enquiry now