Tourist Tax for Renters in the Netherlands
What is tourist tax?
Tourist tax is a municipal tax that municipalities may levy on stays for tourist purposes. Rules and rates vary by municipality; some municipalities require the landlord to collect and declare the tax, others require the guest or renter to declare or pay it through accommodation charges.[1]
Who pays and when?
Who pays depends on local rules and the agreements in the rental contract. Often the reservation terms or rental agreement states who bears the tourist tax. As a renter it is wise to ask this in advance and record it clearly.
- Check the rental agreement and reservation terms for arrangements about payment of tourist tax.
- Keep payment receipts and communication about who paid as evidence in case of an objection or dispute.
- Contact the municipality if in doubt about local rules or declaration instructions.
Practical steps for renters
As a renter you can take simple steps to prevent or resolve issues. Below are actions that often help with uncertainty about tourist tax and declaration.
- Keep all reservation confirmations, invoices, and proof of payments.
- Check your rental agreement and note what it says about tourist tax responsibility.
- Contact the municipality for local instructions on declaration and payment.
If there is a dispute
If it remains unclear who must pay or there is a dispute about costs, first discuss this in writing with the landlord and record your position. If negotiation does not help, you can seek advice or file an objection; for rent and service charge disputes the Rent Tribunal may be involved, but tourist tax itself is usually handled through municipal procedures and local tax systems.[2]
FAQ
- Do I as a renter have to pay tourist tax?
- It varies by municipality and agreement; often it is stated in the rental agreement or reservation terms who pays. Check with your municipality for local rules.
- Can I object if I paid tourist tax incorrectly?
- Yes, keep evidence and file an objection with the competent municipal authority or follow the procedure indicated by the municipality or landlord.
- What does the Rent Tribunal do in short-stay matters?
- The Rent Tribunal mainly handles disputes about rents and service charges; tourist tax is usually treated by municipalities, but relevant documents help in any procedure.[3]
How-To
- Collect evidence: reservation confirmations, invoices, and proof of payment.
- Check your rental agreement to see what it states about tourist tax.
- Contact the municipality for local instructions on declaration and payment.
- If there is a dispute, first file a written objection with landlord and municipality and seek assistance from the Rent Tribunal if appropriate.
Key takeaways
- Tourist tax is set by municipalities and varies by location.
- Always keep payment receipts and correspondence for proof when disputing charges.
- Contact the municipality for clarification and follow local procedures.
Help and Support / Resources
- Contact Rent Tribunal
- Forms & law: Civil Code Book 7 (tenancy law)
- Information and contact Rijksoverheid
