Tourist tax on holiday rentals: how it works
Who pays, how much, and how you declare it to the municipality. With the difference between a fixed amount per night and a percentage.
What tourist tax is
Tourist tax is a Dutch municipal tax on overnight stays by people who do not live in the municipality. The municipality sets the rate; the host remits it. You may pass the amount on to the guest, and almost everyone does.
Every municipality has its own by-law. One charges a fixed amount per person per night (say € 2.50), another a percentage of the accommodation price (say 7 percent). Some municipalities charge nothing at all.
Who has to declare
You, as the host, are liable for the tax. Even when Airbnb or Booking.com collects the tax from the guest, the return remains your responsibility, unless your municipality has an agreement with the platform. Amsterdam has such an agreement with Airbnb; most municipalities do not.
Register your rental with the municipality. Often that is required anyway for a permit or registration number. You then get a return form every year or every quarter.
How to calculate it
With a fixed amount: number of guests times number of nights times the rate. In some municipalities children are exempt; check the by-law.
With a percentage: the base is usually the accommodation price excluding VAT and excluding breakfast or cleaning. That too is in your municipality’s by-law.
How Houslr does it
You pick your municipality when you create your property. Houslr knows the rate, calculates the tax per booking, puts it as a separate line on the price and the invoice, and the guest pays it along with the rest. Every quarter a report is ready with nights, guests and the amount per municipality. You copy that into the municipality’s form.
Is your municipality not in the list yet, or has the rate changed? Email us; we add the rate with its start date.
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