About tourist tax
We always get a lot of questions about the exact state of the tourist tax in the Netherlands. And that makes sense, because it is not always clear what should be paid and how this should be done. Because we want to be clear about the price that hotel guests have to pay, we have a short explanation about the tourist tax here.
What is tourist tax?
According to Article 224 of the Municipalities Act, tourist tax is:
A tourist tax may be levied on the holding of residence within the municipality by persons who are not registered as residents in the municipal personal records database.
In plain Dutch this means that a municipality imposes a tax on people who do not officially live in the place where they spend the night (these people are also known as tourists). Municipalities do this officially because tourists also simply use the facilities in a municipality. With this money, the municipality should maintain and possibly improve these facilities.
To who do I pay tourist tax?
You do not pay the city tax directly to the municipality, but it is collected by the hotel, apartment, bed and breakfast or other accommodation where you stay. They then pass it on to the municipality.
How high is the tourist tax?
Perhaps the most interesting question. Firstly, the municipality determines whether tourist tax must be paid and how high it is. Hotels therefore have no influence whatsoever on this!
The municipality of Amsterdam increased the tourist tax in 2020. After a long time, the municipality of Amsterdam calculated a final amount for the tourist tax for the year 2020. The costs are € 8 per person per night.