Last reviewed 21 November 2023

Recent news

21 November 2023 | New rates in Amsterdam from 1 January 2024 published (Accommodation – 12.5%, Day – €14, VMR for canal cruise – €2.50)


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 on cruise passengers (dagtoeristenbelasting) and an entertainment tax (vermakelijkhedenretributie known as VMR). See table below accommodation tax for information.

Below are selected destinations. Further information (and to check current rate) can be found by clicking on the name of the destination.


Hotel accommodation
(no maximum nights unless stated)
Net Cost of Room
(excluding 9% VAT)
€ per person, per night Some Exemptions
(2024 rate below)
(max 21 nights for €3 fixed rate)
7% + €3 per person Children under 16 for the €3 fixed rate (remain included in the cost of room)
Breda 3.95
Eindhoven 3.50
Haarlem 5.00
3.25 (Hostel)
Rotterdam 6.5%
The Hague 5.35 Children under 13
Utrecht 7%
Hotel Star Rating  Reductions Some Exemptions
 (per person per night)           
Maastricht 3.04 3.76 4.56 5.43 6.21 Youth Hostel rate 1.51


Amsterdam € per person Applicable to Exemptions
Dagtoeristenbelasting (Day)
(2024 rate below)
8.00  Sea and River cruise passengers  Children under 3, Passengers who start or end their cruise in Amsterdam
Vermakelijkhedenretributie (VMR) (Entertainment)
(2024 rate below)
1.50 Providers of canal cruises

Future rates agreed by local government

Amsterdam (from 1 January 2024):

Further information on Amsterdam’s tax policy can be found in their 2024 Budget (NB rates listed in Budget for Day and VMR differ to rates above, as decided to increase since Budget published)

Disclaimer: 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.

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