Subsidies and Allowances

Tourist Tax

Toeristenbelasting

Tourist tax, or 'toeristenbelasting', is a municipal tax levied on all paid accommodation provided to non-residents, which must be collected by the host.

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A Tax on Staying Over

Toeristenbelasting (tourist tax) is a municipal tax that anyone providing paid accommodation in a city—from a five-star hotel to a private individual renting out a room on Airbnb—is required to charge their guests. This is the Dutch equivalent of what is often called an 'occupancy tax' or 'transient occupancy tax' in other countries. The person providing the accommodation (the host or landlord) is responsible for collecting this tax from their guests and remitting it to the municipality (gemeente). The tax is intended to help the city cover the costs associated with tourism, such as extra cleaning, infrastructure maintenance, and public services.

The amount of the tax varies significantly from one municipality to another. It can be a fixed amount per person per night, or, as is common in major cities like Amsterdam, a percentage of the total accommodation cost. For example, in Amsterdam, the tourist tax is a significant percentage of the nightly rate, making it a major component of the total cost for a short stay. Failure by a host to correctly charge, collect, and pay this tax can result in fines and penalties from the municipal tax authorities.

Relevance for Landlords and Tenants

For a regular, long-term tenancy where the tenant registers at the address as a resident (ingezetene), tourist tax does not apply. The tax is exclusively for non-residents (niet-ingezetenen) who are staying overnight for a fee. The issue becomes critical in the context of toeristische verhuur (short-term vacation rentals). A tenant who illegally sublets their apartment to tourists is not only breaching their rental contract but is also legally obligated to act as a tax collector for the municipality. Many illegal subletters are unaware of this obligation, and when caught, they can be held liable not only for fines related to the illegal sublet itself, but also for all the uncollected tourist tax they should have paid to the city. This adds another layer of significant financial risk to the already perilous practice of illegal short-term rentals.