Netherlands Tourist Tax 2026: What Changes for Holiday Parks

Starting January 1, 2026, two significant changes affect accommodation pricing in the Netherlands: municipalities adjust their tourist tax rates, and the VAT rate on lodging increases from 9% to 21%.

Tourist Tax (Toeristenbelasting) 2026

Every Dutch municipality sets its own tourist tax rate. These rates apply to overnight stays and are charged per person per night or as a percentage of the nightly price. Each municipality publishes its 2026 rates in the final months of 2025.

Fixed Rate Structure

Most municipalities use fixed per-person-per-night rates that vary by accommodation type:

• Groningen: €1.85–€4.65 per person per night (bed & breakfast, caravan, hotel, boatyard, hostel)
• Kampen: €2.13–€5.00 per person per night (bed & breakfast, caravan, mobile home)
• Schagen: €2.13–€5.00 per person per night (bed & breakfast, caravan, mobile home)
• Schouwen-Duiveland: €2.06 per person per night (bed & breakfast, caravan)
• Woensdrecht: €1.50–€5.00 per person per night (bed & breakfast)

The specific rate depends on accommodation type. Tourist parks, caravans, and hotels often pay different rates than bed & breakfasts.

Percentage-Based Structure

Some municipalities, including Amsterdam, charge a percentage of the nightly price instead of a fixed amount. Amsterdam’s rate is 12.5% of the overnight price. This structure means the absolute amount varies based on guest spending but the municipality captures a consistent percentage.

Non-Resident Requirement

Most municipalities only collect tourist tax from guests who do not reside in the municipality. Permanent residents are typically exempt. This distinction affects your tax collection and reporting requirements.

VAT Change on Accommodation

The VAT rate on lodging increases to 21% starting January 1, 2026. This represents a significant change from the current 9% rate.

The 21% VAT applies to accommodation charges and typically includes utilities, sanitary facilities, laundry services, and parking when provided as part of the accommodation package.

Advance Payments

If guests pay in 2025 for stays occurring in 2026 or later, the 21% VAT applies to those payments immediately. This includes gift vouchers and advance bookings. Customers purchasing accommodations for future dates in late 2025 will pay the higher rate.

Camping Exception

Camping accommodation continues at the 9% VAT rate. Other accommodation types all move to 21%.

Implementation for Park Operations

Rate Changes in Your System

Your property management system needs updated rates starting January 1. Tourist tax rates vary by municipality and must be configured correctly in your booking platform. Using outdated rates will result in under-collection and accounting discrepancies.

Pricing Communication

Guests expect clear breakdowns. Show total price as: accommodation + tourist tax + VAT. Transparency reduces booking cancellations and support requests.

If you changed prices to absorb the VAT increase, clearly communicate that the 21% VAT now applies so guests understand their cost structure.

Payment Timing

Payments received in December 2025 for future stays should apply the 21% VAT rate, not the 9% rate that applied to prior years. Your payment processing system must handle the transition correctly.

Record Keeping

Maintain separate records of tourist tax collected by municipality. These amounts must be reported and remitted to the appropriate municipality. Mixing tax amounts by date will create audit complexity.

Finding Your Municipality’s Specific Rate

Tourist tax rates are published by each municipality. The official source is the Dutch government’s regulatory database at lokaleregelgeving.overheid.nl. You can also check business.gov.nl, which lists rates by municipality.

Each municipality publishes the specific rate, effective date, and any exemptions (e.g., children under a certain age, specific accommodation types).

Accounting and Reporting Obligations

Tourist tax must be collected and remitted according to your municipality’s schedule. Some municipalities require monthly reporting, others quarterly. Verify your specific obligation with your municipality’s tax office.

The increase to 21% VAT will affect your accounting structure. Separate accommodation revenue into pre-January 2026 (9% VAT) and post-January 2026 (21% VAT) categories for reporting purposes.

What to do

1. Verify your municipality’s specific 2026 tourist tax rate
2. Update your pricing and booking system by December 31, 2025
3. Ensure your payment processor and accounting software handle the VAT rate change correctly
4. Test the rate transition with sample bookings to catch configuration errors before January 1
5. Communicate pricing changes to guests clearly, especially those booking in December for future stays

Frequently Asked Questions

When does the Netherlands tourist tax 2026 take effect?

The new tourist tax rates and VAT changes take effect on January 1, 2026. Municipalities publish their specific 2026 rates in the final months of 2025.

What is the VAT rate on accommodation in 2026?

The VAT rate on lodging increases from 9% to 21% starting January 1, 2026. This applies to all accommodation types except camping, which continues at the 9% VAT rate.

Who pays tourist tax in the Netherlands?

Most municipalities collect tourist tax from guests who do not reside in the municipality. Permanent residents are typically exempt. The specific rules vary by municipality.

How do I find my municipality’s tourist tax rate?

Tourist tax rates are published by each municipality in the Dutch government’s regulatory database at lokaleregelgeving.overheid.nl or business.gov.nl. Each municipality lists their specific rate, effective date, and any exemptions.

Do I need to collect the higher VAT for bookings made in 2025?

Yes. If guests pay in 2025 for stays occurring in 2026 or later, the 21% VAT applies to those payments immediately. This includes gift vouchers and advance bookings.

Interactive Rate Lookup

Search historical and 2026 tourist tax rates by municipality, year, and accommodation type: