Tourist tax

Just as in many other Dutch municipalities, The Hague levies a tourist tax. You have to pay the tourist tax if you charge non-residents of the Municipality of The Hague for an overnight stay. Tourist tax is owed on business and commercial overnight stays.

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 spending the night with you. You subsequently pay the tax to the municipality. Even if you are a private individual, for example renting out lodging via Airbnb or Wimdu to non-residents of The Hague, you are still liable for the tourist tax.

Please note: if you rent out your home while you are on holiday or if you want to start up a Bed and Breakfast (B&B) (in Dutch), you will have to abide by certain rules.

Declaration of tourist tax for Hague residents

Residents of the Municipality of The Hague do not need to pay any tourist tax in The Hague. You should make sure to record in your administration that the guest was a resident of The Hague. This can be done using the form Declaration of tourist tax for Hague residents.

Declaration of tourist tax for Hague residents (PDF, 72,2 kB)

Rates

The rates have been simplified. No tourist tax is charged for children younger than 13 years.

Tourist Tax
Type of overnight stay Rate 2017
Hotels, recreational houses, Bed and Breakfast or another type of overnight stay € 3,35
Campsite or harbour € 2,05

In addition the following rule takes effect in 2016: if you can prove that the stay in The Hague lasted at least 3 consecutive weeks, then you do not need to charge the tourist tax for the overnight stay after these 3 weeks. In practice this means that you charge the tourist tax for a maximum of 21 overnight stays per person and per period.

Rate card

You can download the list of rates in different languages (Dutch, English, German and French) in the PDF below.

Rate card for 2017 (PDF, 92,7 kB)

Tax return and payment

You will receive the tax declaration form after each quarter.

  • You need to send the tax declaration form 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.
  • Even if you owe no taxes for the stipulated period or you believe that you mistakenly received the tax declaration form, you still are required to return the tax declaration form completed and signed.

There is no payment scheme available for the tourist tax.

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 businesses

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.

Contact

Municipal Tax Department