Tourist tax
You have to pay the tourist tax if you charge people for an overnight stay. This applies to people who live outside of The Hague. You pay the tourist tax on tourist and commercial overnight stays.
If you offer overnight accommodation through the website of AirBnB, the tourist tax will be withheld by AirBnB and transferred to the municipality.
Who pays the tourist tax?
If you receive money for an overnight stay, you are liable for paying the tourist tax. You can charge the tax on to the person who is spending the night with you. You will then pay the tax to the municipality. Also private persons who receive money for providing overnight accommodation to non-residents of The Hague (for example through Airbnb or Wimdu) must still pay the tourist tax.
Declaration of tourist tax for Hague residents
Residents of the municipality do not have to pay any tourist tax. You should make sure to record it in your administration if the guest was a resident of The Hague. This can be done using the form Declaration of tourist tax for Hague residents.
Rates
| Type of overnight stay | Rate 2023 |
|---|---|
| hotels, recreational houses, Bed and Breakfast or another type of overnight stay | € 5.35 |
| campsite or harbour | € 2.50 |
The municipality only charges the tourist tax for overnight stays for people who are 13 years old and older.
You can download the complete list of rates in 4 languages (Dutch, English, German and French) below.
Tax return and payment
Commercial providers of overnight accommodation will receive a tax declaration form after each quarter. If you rent out your home while you are on a holiday, you declare your taxes once a year. You will receive the tax declaration form at the end of the calendar year.
- You fill in this tax declaration form and send it back. You can use the return envelope for this.
Make the payment at the same time you submit the tax form. State the tax declaration form number when you transfer the money.
- Payment details: IBAN: NL 12 BNGH 0285 1336 75, Payable to: Gem Den Haag - Belastingen
- Even if you do not owe any tourist tax for the period on the tax declaration form, you still need to return the form completed and signed.
Duty to report for starters
Are you charging for an overnight stay for the first time? Then you must notify the Municipal Tax Department in writing. Use the form applicable to your situation:
Registration for private individuals
Additional assessment/fine
Did you not submit your tourist tax declaration form or did you submit it too late? Or did you file your tax return but you did not pay or you did not pay on time? Then you will get an additional assessment with a fine.
If you disagree with the additional assessment for the tourist tax and/or fine which you have to pay, then you can contest it.