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.
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.
€1 per person per night 2 municipalities
€1.50 per person per night 2 municipalities
€1.55 per person per night 1 municipality
€1.65 per person per night 2 municipalities
€1.95 per person per night 1 municipality
€2 per person per night 3 municipalities
€2.06 per person per night 1 municipality
€2.08 per person per night 1 municipality
€2.40 per person per night 1 municipality
€2.58 per person per night 1 municipality
€2.65 per person per night 1 municipality
4% of the price per night 1 municipality
5% of the price per night 1 municipality
The rule per municipality
With the values and the source of each municipality.
| Municipality | Rule | Source |
|---|---|---|
| Achtkarspelen |
| Source: Verordening op de heffing en invordering van een toeristenbelasting 2026, Artikel 7 · valid from 31 December 2025 · updated on 16 October 2026 |
| Ameland |
| Source: Verordening op de heffing en de invordering van toeristenbelasting 2026, Artikel 8 · valid from 1 January 2026 · updated on 16 October 2026 |
| Dantumadiel |
| Source: Verordening op de heffing en invordering Toeristenbelasting 2026 Dantumadiel, Artikel 7 · valid from 1 January 2026 · updated on 16 October 2026 |
| De Fryske Marren |
| Source: Verordening op de heffing en de invordering van toeristenbelasting 2026, Artikel 9 · valid from 1 January 2026 · updated on 16 October 2026 |
| Harlingen |
| Source: Verordening op de heffing en de invordering van de toeristenbelasting 2026 gemeente Harlingen, Artikel 7 · valid from 10 December 2025 · updated on 16 October 2026 |
| Heerenveen |
| Source: Verordening op de heffing en invordering van toeristenbelasting 2026, Artikel 6 · valid from 19 December 2025 · updated on 16 October 2026 |
| Leeuwarden |
| Source: Verordening toeristenbelasting Leeuwarden 2026, Artikel 6 · valid from 2 December 2025 · updated on 16 October 2026 |
| Noardeast-Fryslân |
| Source: Verordening op de heffing en invordering toeristenbelasting Noardeast-Fryslân 2026, Artikel 7 · valid from 24 December 2025 · updated on 16 October 2026 |
| Ooststellingwerf |
| Source: Verordening op de heffing en invordering van toeristenbelasting Ooststellingwerf 2024, Artikel 6 · valid from 29 March 2024 · updated on 16 October 2026 |
| Opsterland |
| Source: Verordening van de gemeenteraad van de gemeente Opsterland houdende regels omtrent de heffing en invordering van toeristenbelasting (Verordening toeristenbelasting Opsterland 2020), Artikel 9 · valid from 1 January 2020 · updated on 16 October 2026 |
| Schiermonnikoog |
| Source: Verordening op de heffing en invordering Toeristenbelasting Schiermonnikoog 2026, Artikel 8 · valid from 2 December 2025 · updated on 16 October 2026 |
| Smallingerland |
| Source: Verordening op de heffing en de invordering van toeristenbelasting 2026, Artikel 6 · valid from 31 December 2025 · updated on 16 October 2026 |
| Súdwest-Fryslân |
| Source: Verordening op de heffing en invordering van toeristenbelasting 2026, Artikel 8 · valid from 1 January 2026 · updated on 16 October 2026 |
| Terschelling |
| Source: Verordening op de heffing en de invordering van toeristenbelasting Terschelling 2026, Artikel 5 · valid from 27 December 2025 · updated on 16 October 2026 |
| Tytsjerksteradiel |
| Source: Verordening van de gemeenteraad van de gemeente Tytsjerksteradiel houdende regels omtrent de heffing en invordering van toeristenbelasting (Verordening toeristenbelasting 2021), Artikel 7 · valid from 9 December 2020 · updated on 16 October 2026 |
| Vlieland |
| Source: Verordening toeristenbelasting Vlieland 2026, Artikel 7 · valid from 19 December 2025 · updated on 16 October 2026 |
| Waadhoeke |
| Source: Verordening op de heffing en invordering van toeristenbelasting 2025, Artikel 5 · valid from 25 December 2024 · updated on 16 October 2026 |
| Weststellingwerf |
| Source: Verordening op de heffing en invordering van toeristenbelasting 2020, Artikel 5 · valid from 9 November 2019 · 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.
Is something wrong? Report it with your Protiva account. Report a mistake