Tourism tax rates in Netherlands
Last reviewed 14 March 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% for accommodation 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 € (per person per night) |
1 | 2 | 3 | 4 | 5 | Reductions | Some Exemptions |
| Maastricht | 3.70 | 4.58 | 5.56 | 6.61 | 7.57 | 1.84 (Hostel rate) |
– |
Amsterdam Day/Entertainment
| € per person | Applicable to | Some Exemptions | |
| Dagtoeristenbelasting (Day) |
14.50 | Sea and River cruise passengers | Passengers who start or end their cruise in Amsterdam |
| Vermakelijkhedenretributie (VMR) (Water) |
2.60 | 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.
Keep up to date with levy and tourism taxes – both actual and planned. Find out all about the Toeristenbelasting or tourist tax across the Netherlands.
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