Tourist tax: who sets the rate?
Municipalities set their own tourist tax. For 2026 they budget a combined € 654 million in revenue.
A hotel bill can include an amount that is not part of the room price: tourist tax. The Municipalities Act (Gemeentewet) allows municipalities to levy this tax on stays by people who are not registered as residents there. If the tax is levied on the provider of the accommodation, the provider may pass it on to the guest.
There is therefore no uniform national rate. The municipal council sets municipal taxes annually, and the level differs per municipality.
According to Statistics Netherlands (CBS), municipalities budget a combined €654 million in tourist tax for 2026, nine per cent more than a year earlier. These are expected revenues, not an amount already received. Of the budgeted total, 42.2 per cent comes from Amsterdam. The CBS points out that new municipalities introducing the levy also contribute to the increase.
The national government says that revenue from general municipal taxes goes into general funds; the municipal council decides how it is spent.