Tourist tax
You must pay tourist tax if you offer people the opportunity to stay overnight for a fee. Such overnight stays mainly take place in hotels, guesthouses, recreational bungalows and campsites. If you rent through Airbnb, you are also liable for tourist tax. The tourist tax may be recovered from the person who stays overnight with you. Even if you do not recover the tax, you will receive an assessment.
Cost
The tax is calculated on the turnover as you report it to the municipality. Each year before May 1, you report the previous year's turnover to the municipality. The rate is 2.5% for overnight stays in accommodation provided by the operator (e.g. room, chalet, mobile home) and 5% for accommodation brought by the guest (e.g. tent, caravan).
If no statement of turnover is transmitted, the tax is calculated on the estimated turnover, with the following minimum amounts:
Tourist tax per pitch or bed
- Mini campsites (with a maximum of 15 camping devices) €25.
- Bed & Breakfasts € 100.
- Campsites (with more than 15 camping units) €50.
- Group accommodations €25.
- Recreational homes € 200.
- Hotels €400.
- Other forms of accommodation € 100.
Declaration
Directly arrange
Do you give people the opportunity to stay overnight for a fee? Then you have to file a tourist tax return with the municipality. Fill in the form 'Tourist tax return' (at the top of this page under the heading 'Direct order').
Details
The turnover of the previous calendar year determines whether you receive a final assessment or a provisional assessment. You will receive a provisional assessment in the second half of the year based on 50% of the turnover if the tax amount exceeds €5,000. In the following year, you will receive the final assessment. If the tax amount is lower, you will receive a final assessment the same year.
Reporting requirement
Are you offering people the opportunity to stay overnight for a fee for the first time? Then you have a reporting obligation and must report it to the municipality.
Directly arrange
Would you like to register a (new) overnight location with the municipality? To do so, fill out the form 'Register new overnight location' (at the top of this page under the heading 'Directly arrange').
