Tourist tax (toeristenbelasting)
If you offer paid accommodation to visitors from outside the city, you must pay tourist tax (toeristenbelasting). This tax not only applies to hotels, apartments and campsites, but also to private individuals who use their homes for holiday rentals or bed & breakfasts.
- hotels: 7% and €3 per person per night
- camping sites: 7% and €1 per person per night.
- holiday rentals, bed & breakfasts and short-stay accommodation: 10% of the turnover, excluding VAT and tourist tax.
It is important to read the regulations concerning holiday rentals carefully.
- After registering to pay tourist tax, you will need to declare the amount you earned through tourism each year.
Sea and river cruise operators
Companies operating sea and river cruises pay a tourist tax of €8 per passenger. They register and pay the so-called 'day tripper tax' (dagtoeristenbelasting) via www.portofamsterdam.com/daytouristtax.
This tax is for cruise passengers who do not live in Amsterdam and are stopping over. It is not for passengers who are starting or ending a cruise in Amsterdam.
Registration
You need to register in order to pay your tourist tax. Registration forms are available below. If you have multiple rental properties, you need to register each one separately.
Registration is always necessary
Some booking agencies, such as Airbnb and House-Boat Hotel, will collect tourist tax for you. Even so, you still need to register with the Local Taxes department and file your taxes yourself. The amount already collected will be deducted from the taxes you owe.
- Register to pay tourist tax – for private individuals (in Dutch).
- Register to pay tourist tax – for businesses (in Dutch).
Both businesses and private individuals may be audited by the Local Taxes department up to five years after receiving their final tax assessment. For additional requirements, please see Holiday rentals.
Submitting your tourist tax
After registering, every year you will receive a letter reminding you to pay your tourist tax. There are two ways to submit your tourist tax:
- Online, using the Tourist Tax Submission Form (Aangifteformulier toeristenbelasting) and your DigiD or eHerkenning login.
You will need to provide the reference number on the letter you received from the Local Taxes department. After submitting your tourist tax online you will receive a confirmation email. - In writing, using a printed Tourist Tax Submission Form (Aangifteformulier toeristenbelasting). You can request a form by emailing belastingen@amsterdam.nl. You will not receive confirmation if you file your tourist taxes this way.
Tourist tax is billed separately and is not listed on your combined municipal tax assessment (Gecombineerde aanslag). There is no payment scheme available for the tourist tax.
If you have received a provisional tourist tax assessment based on your earnings from the previous year, the amount already collected will be credited towards the amount you owe.
Starting your own business
If you have only just started your rental business, the Local Taxes department will compare you to similar businesses to make a provisional assessment of how much tourist tax you should pay. The following year, you will receive a declaration form on which you can submit the actual total revenue the business made. After you have filed your taxes, the amount collected based on the provisional assessment will be credited toward the final assessment.
De-registration and reporting changes
You can de-register yourself and/or report any changes using this form: Verzoek tot wijziging toeristenbelasting.