Tourism tax rates in Netherlands
Last reviewed 18 November 2024
Recent News
18 November 2024 | Utrecht has agreed to increase the Toeristenbelasting rate to 8.5% from 1 January 2025.
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. Some municipalities also levy a day tax on cruise passengers (dagtoeristenbelasting) and an entertainment tax (vermakelijkhedenretributie known as VMR).
From 1 January 2026, VAT will no longer be reduced at 9% and will return to the general rate of 21%.
Below are selected destinations. Further information can be found by clicking on the name of the destination. For other destinations see here.
Accommodation
| Hotel Star Rating | 1 | 2 | 3 | 4 | 5 | Reductions | Some Exemptions |
| € (per person per night) | |||||||
| Maastricht | 3.18 | 3.93 | 4.77 | 5.68 | 6.50 | Youth Hostel rate 1.58 | – |
Amsterdam Day/Entertainment
| € per person | Applicable to | Exemptions | |
| Dagtoeristenbelasting (Day) | 14.00 | Sea and River cruise passengers | Children under 3, Passengers who start or end their cruise in Amsterdam |
| Vermakelijkhedenretributie (VMR) (Entertainment) |
2.50 | Providers of canal cruises | – |
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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