Last updated 15 December 2022 | VMR, the Amsterdam entertainment tax, will no longer apply to guided tour products such as walking tours and coach sightseeing tours from 1st January 2023 , with the exception of canal cruises which remain within scope. See link below.
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 overnight/accommodation tax for information.
Below are selected destinations and further information 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|
(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)|
|The Hague||–||5.35||Children under 13|
|Hotel Star Rating||1||2||3||4||5||Reductions||Some Exemptions|
|€ (per person per night)|
|Maastricht||2.87||3.55||4.31||5.13||5.87||Youth Hostel rate 1.43||–|
|Amsterdam||€ per person||Applicable to||Exemptions|
|Dagtoeristenbelasting (Day)||8.00||Sea and River cruise passengers||Children under 3, Passengers who start or end their cruise in Amsterdam|
|Vermakelijkhedenretributie (VMR) (Entertainment) |
English webpage and registration form
regulation (land) until 1 January 2023
(and per tour)
|Passengers on canal cruises (and until 31.12.22 sightseeing bus tours, walking tours, bicycle tours) |
From 1 Jan 2023: also includes paid events and festivals within the city (event organiser who has applied for permit is liable)
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.
This content is exclusive to ETOA members
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