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Home › Property rules › Netherlands › Tourist tax by municipality
One question, every municipality

Tourist tax by municipality

The rate per person per night or as a percentage of the price, per municipality and with the bylaw as the source.

38municipalities with this rule
4read, not found
9not researched yet

Toeristenbelasting

Tax per overnight stay that the municipality charges. You pay it to the municipality and can pass it on to your guests.

The answer per municipality

As of 16 October 2026. Choose an answer to see only those municipalities.

All provincesDrentheFlevolandFryslânGelderlandGroningenLimburgNoord-BrabantNoord-HollandOverijsselUtrechtZeelandZuid-Holland
All€1.03 per person per night 1€1.22 per person per night 1€1.35 per person per night 1€1.40 per person per night 1€1.45 per person per night 1€1.47 per person per night 1€1.50 per person per night 5€1.53 per person per night 1€1.58 per person per night 1€1.60 per person per night 1€1.63 per person per night 1€1.75 per person per night 1€1.78 per person per night 1€1.79 per person per night 1€1.83 per person per night 1€1.85 per person per night 2€1.90 per person per night 1€2 per person per night 2€2.12 per person per night 1€2.16 per person per night 1€2.18 per person per night 1€2.28 per person per night 1€2.34 per person per night 1€2.35 per person per night 1€2.50 per person per night 1€2.71 per person per night 1€2.77 per person per night 1€2.95 per person per night 1€3.15 per person per night 1€3.30 per person per night 1€3.59 per person per night 1€3.71 per person per night 1Not found in the source 4Not researched 9

€1.03 per person per night 1 municipality

  • Overbetuwe

€1.22 per person per night 1 municipality

  • Voorst

€1.35 per person per night 1 municipality

  • Barneveld

€1.40 per person per night 1 municipality

  • Bronckhorst

€1.45 per person per night 1 municipality

  • Zevenaar

€1.47 per person per night 1 municipality

  • Oost Gelre

€1.50 per person per night 5 municipalities

  • Berkelland
  • Doetinchem
  • Heerde
  • Lochem
  • Nunspeet

€1.53 per person per night 1 municipality

  • Oude IJsselstreek

€1.58 per person per night 1 municipality

  • Brummen

€1.60 per person per night 1 municipality

  • Culemborg

€1.63 per person per night 1 municipality

  • Berg en Dal

€1.75 per person per night 1 municipality

  • Zutphen

€1.78 per person per night 1 municipality

  • Oldebroek

€1.79 per person per night 1 municipality

  • Putten

€1.83 per person per night 1 municipality

  • Apeldoorn

€1.85 per person per night 2 municipalities

  • Duiven
  • Winterswijk

€1.90 per person per night 1 municipality

  • Heumen

€2 per person per night 2 municipalities

  • Druten
  • Wijchen

€2.12 per person per night 1 municipality

  • Beuningen

€2.16 per person per night 1 municipality

  • Wageningen

€2.18 per person per night 1 municipality

  • Harderwijk

€2.28 per person per night 1 municipality

  • Scherpenzeel

€2.34 per person per night 1 municipality

  • West Maas en Waal

€2.35 per person per night 1 municipality

  • Nijkerk

€2.50 per person per night 1 municipality

  • Lingewaard

€2.71 per person per night 1 municipality

  • Zaltbommel

€2.77 per person per night 1 municipality

  • Hattem

€2.95 per person per night 1 municipality

  • Rheden

€3.15 per person per night 1 municipality

  • Renkum

€3.30 per person per night 1 municipality

  • Ermelo

€3.59 per person per night 1 municipality

  • Arnhem

€3.71 per person per night 1 municipality

  • Nijmegen

Not found in the source 4 municipalities

We read the bylaw of these municipalities and did not find the rule in it. A rule can also be in another document.

  • Aalten
  • Doesburg
  • Ede
  • Epe

Not researched 9 municipalities

We have not read these municipalities yet, so we do not know what applies there.

  • Buren
  • Elburg
  • Maasdriel
  • Montferland
  • Neder-Betuwe
  • Rozendaal
  • Tiel
  • West Betuwe
  • Westervoort

The rule per municipality

With the values and the source of each municipality.

MunicipalityRuleSource
Apeldoorn
  • Per person per night: €1.68 per person per night
  • Holiday home: €1.83 per person per night
  • Hotel: €2.19 per person per night
  • Hotel: €2.94 per person per night

Source: Verordening op de heffing en de invordering van toeristenbelasting 2026, Artikel 7 · valid from 30 December 2025 · updated on 16 October 2026

Arnhem
  • Per person per night: €3.59 per person per night
  • Campsite: €2.05 per person per night

Source: Verordening op de heffing en de invordering van toeristenbelasting Arnhem 2026, Artikel 8 · valid from 29 November 2025 · updated on 16 October 2026

Barneveld
  • Per person per night: €1.35 per person per night
  • Hotel: €1.50 per person per night

Source: Verordening op de heffing en invordering van toeristenbelasting 2026, Artikel 7 · valid from 28 November 2025 · updated on 16 October 2026

Berg en Dal
  • Per person per night: €1.63 per person per night
  • Campsite: €1.03 per person per night

Source: Verordening op de heffing en invordering van toeristenbelasting 2024 Berg en Dal, Artikel 8 · valid from 29 December 2023 · updated on 16 October 2026

Berkelland
  • Per person per night: €1.50 per person per night

Source: Verordening op de heffing en invordering van toeristenbelasting 2026, Artikel 6 · valid from 1 January 2026 · updated on 16 October 2026

Beuningen
  • Per person per night: €2.12 per person per night

Source: Verordening op de heffing en invordering van toeristenbelasting 2026 Beuningen, Artikel 9 · valid from 20 December 2025 · updated on 16 October 2026

Bronckhorst
  • Per person per night: €1.40 per person per night
  • Campsite: €0.85 per person per night
  • Other accommodation: €0.40 per person per night

Source: Verordening op de heffing en de invordering van toeristenbelasting Bronckhorst 2026, Artikel 7 · valid from 1 January 2026 · updated on 16 October 2026

Brummen
  • Campsite: €1.58 per person per night
  • Bed and breakfast: €2.69 per person per night
  • Other accommodation: €3.29 per person per night

Source: Verordening toeristenbelasting 2026 gemeente Brummen, Artikel 8 · valid from 1 January 2026 · updated on 16 October 2026

Culemborg
  • Per person per night: €1.60 per person per night

Source: Verordening op de heffing en invordering van toeristenbelasting 2026, Artikel 7 · valid from 30 December 2025 · updated on 16 October 2026

Doetinchem
  • Hotel: €1.50 per person per night
  • Other accommodation: €1 per person per night

Source: Verordening op de heffing en de invordering van toeristenbelasting 2026, Artikel 7 · valid from 24 December 2025 · updated on 16 October 2026

Druten
  • Per person per night: €2 per person per night
  • Campsite: €1 per person per night

Source: Verordening op de heffing en de invordering van toeristenbelasting Druten 2026, Artikel 7 · valid from 24 December 2025 · updated on 16 October 2026

Duiven
  • Hotel: €1.85 per person per night
  • Campsite: €1.05 per person per night

Source: Uitvoeringsregeling toeristenbelasting 2018, Belastingtarief · valid from 10 January 2018 · updated on 16 October 2026

Ermelo
  • Per person per night: €3.30 per person per night
  • Campsite: €2.05 per person per night
  • Other accommodation: €2.30 per person per night
  • Other accommodation: €2.05 per person per night

Source: Verordening op de heffing en de invordering van toeristenbelasting 2026, Bijlage I - Tarieventabel 2026, Hoofdstuk 1, tarief 1 · valid from 23 December 2025 · updated on 16 October 2026

Harderwijk
  • Per person per night: €2.18 per person per night

Source: Verordening op de heffing en invordering van toeristenbelasting 2026, Artikel 5 · valid from 20 December 2025 · updated on 16 October 2026

Hattem
  • Per person per night: €2.77 per person per night
  • Other accommodation: €2.20 per person per night
  • Other accommodation: €2.20 per person per night

Source: Verordening op de heffing en invordering van toeristenbelasting 2026, Artikel 6 · valid from 1 January 2026 · updated on 16 October 2026

Heerde
  • Per person per night: €1.50 per person per night

Source: Verordening op de heffing en invordering van toeristenbelasting 2026, Artikel 6 · valid from 20 December 2025 · updated on 16 October 2026

Heumen
  • Per person per night: €1.90 per person per night

Source: Verordening op de heffing en invordering van toeristenbelasting Heumen 2025, Artikel 6 · valid from 1 January 2025 · updated on 16 October 2026

Lingewaard
  • Per person per night: €2.50 per person per night
  • Campsite: €1.25 per person per night

Source: Verordening op de heffing en de invordering van ‘Toeristenbelasting Lingewaard 2026’, Artikel 6 · valid from 18 December 2025 · updated on 16 October 2026

Lochem
  • Other accommodation: €1.10 per person per night
  • Hotel: €2.80 per person per night
  • Per person per night: €1.50 per person per night

Source: Verordening toeristenbelasting gemeente Lochem 2026, Artikel 7 · valid from 1 January 2026 · updated on 16 October 2026

Nijkerk
  • Per person per night: €2.35 per person per night

Source: Verordening op de heffing en de invordering van toeristenbelasting 2026, Artikel 6 · valid from 23 December 2025 · updated on 16 October 2026

Nijmegen
  • Per person per night: €3.71 per person per night
  • Campsite: €0.96 per person per night

Source: Verordening op de heffing en de invordering van toeristenbelasting gemeente Nijmegen 2026, Artikel 6 · valid from 1 January 2026 · updated on 16 October 2026

Nunspeet
  • Per person per night: €1.50 per person per night

Source: Verordening op de heffing en de invordering van toeristenbelasting 2026, Artikel 6 · valid from 1 January 2026 · updated on 16 October 2026

Oldebroek
  • Per person per night: €1.78 per person per night

Source: Besluit van de raad van de gemeente Oldebroek tot vaststelling van het tarief toeristenbelasting voor 2027, Besluit · valid from 27 December 2025 · updated on 16 October 2026

Oost Gelre
  • Per person per night: €1.47 per person per night

Source: Verordening op de heffing en invordering van toeristenbelasting 2026, Artikel 6 · valid from 1 January 2026 · updated on 16 October 2026

Oude IJsselstreek
  • Per person per night: €1.53 per person per night

Source: Verordening op de heffing en invordering van toeristenbelasting 2026, Artikel 8 · valid from 30 December 2025 · updated on 16 October 2026

Overbetuwe
  • Per person per night: €1.03 per person per night

Source: Verordening toeristenbelasting gemeente Overbetuwe 2026, Artikel 6 · valid from 1 January 2026 · updated on 16 October 2026

Putten
  • Campsite: €1.50 per person per night
  • Hotel: €2.11 per person per night
  • Holiday home: €1.79 per person per night

Source: Verordening op de heffing en invordering van toeristenbelasting 2026, Artikel 5 · valid from 1 January 2026 · updated on 16 October 2026

Renkum
  • Per person per night: €3.15 per person per night
  • Other accommodation: €1.65 per person per night

Source: Verordening toeristenbelasting Renkum 2026, Artikel 8 · valid from 1 January 2026 · updated on 16 October 2026

Rheden
  • Per person per night: €2.95 per person per night
  • Campsite: €2.45 per person per night

Source: Verordening op de heffing en de invordering van toeristenbelasting Rheden 2026 (Verordening toeristenbelasting Rheden 2026), Artikel 7 · valid from 1 January 2026 · updated on 16 October 2026

Scherpenzeel
  • Per person per night: €2.28 per person per night

Source: Verordening op de heffing en invordering van toeristenbelasting Scherpenzeel 2026, Artikel 5 · valid from 1 January 2026 · updated on 16 October 2026

Voorst
  • Other accommodation: €1.22 per person per night
  • Hotel: €1.79 per person per night
  • Campsite: €0.86 per person per night

Source: Verordening op de heffing en de invordering van toeristenbelasting Voorst 2017, Artikel 7 · valid from 1 January 2017 · updated on 16 October 2026

Wageningen
  • Per person per night: €2.16 per person per night

Source: Verordening op de heffing en de invordering van toeristenbelasting Wageningen 2026, Artikel 6 · valid from 23 December 2025 · updated on 16 October 2026

West Maas en Waal
  • Per person per night: €2.34 per person per night

Source: Verordening Toeristenbelasting 2026, Artikel 5 · valid from 20 December 2025 · updated on 16 October 2026

Wijchen
  • Per person per night: €2 per person per night
  • Campsite: €1 per person per night

Source: Verordening op de heffing en de invordering van toeristenbelasting Wijchen 2026, Artikel 9 · valid from 20 December 2025 · updated on 16 October 2026

Winterswijk
  • Campsite: €1.60 per person per night
  • Other accommodation: €1.60 per person per night
  • Bed and breakfast: €1.70 per person per night
  • Hotel: €2.15 per person per night
  • Holiday home: €1.85 per person per night

Source: Verordening op de heffing en invordering van toeristenbelasting 2026, Artikel 6 · valid from 8 November 2025 · updated on 16 October 2026

Zaltbommel
  • Campsite: €0.96 per person per night
  • Holiday home: €2.71 per person per night
  • Hotel: €2.71 per person per night

Source: Verordening op de heffing en de invordering van toeristenbelasting 2026, Artikel 8 · valid from 1 January 2026 · updated on 16 October 2026

Zevenaar
  • Per person per night: €1.45 per person per night
  • Campsite: €1.20 per person per night

Source: Verordening op de heffing en invordering van toeristenbelasting 2026, Artikel 7 · valid from 23 December 2025 · updated on 16 October 2026

Zutphen
  • Campsite: €1.75 per person per night
  • Other accommodation: €2.74 per person per night

Source: Verordening toeristenbelasting gemeente Zutphen 2026, Artikel 6 · valid from 1 January 2026 · updated on 16 October 2026

This is a summary of the official rules, with the source. Read the source before you decide. It is not legal or tax advice.

Updated on 16 October 2026. As of 16 October 2026.

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