Tourist tax, file a tax return
You pay tax if you have an accommodation and request a fee for an overnight stay. Guests who are not registered in the City of Leeuwarden pay tourist tax. Children under 5 years old do not have to pay tourist tax. You pay tourist tax to the municipality.
Examples of accommodations
- Hotel, pension, etc.
- Bed and Breakfast, Airbnb, etc.
- Pitch on a campsite (for example with a tent, caravan, chalet, etc.)
- Apartment, studio, etc.
- Cottage
- Group stay
Keep overnight stays in a register
For the tourist tax return it is necessary that you keep track of who stays in your accommodation and when. Keep this information in your own reservation system. Or use the following overnight stay register:
Write the following information in the register
- Name and place of residence of the guest.
- Arrival date and departure date.
- Number of persons staying overnight with you.
- Number of overnight stays.
When do you file a tax return?
Does the municipality already know that you have to pay tourist tax?
You will receive a message from us in December or January to file a tourist tax return.
Does the municipality not yet know that you are renting out an accommodation?
Please register first via belasting@leeuwarden.nl. State your name, address and the location of your accommodation.
What happens after your declaration?
We assess your declaration and calculate how much tourist tax you have to pay. You will be notified of this.
Frequently asked questions and answers
Not in agreement with the tourist tax assessment?
More information can be found on the page Objecting to local taxes.
Charges
Tourist tax
- € 1.65 per person per overnight stay.
- Children under 5 do not pay tourist tax.
Fixed costs
- per year per pitch € 222.75 (camping facility cannot be removed).
- per fixed season per pitch € 214.50 (camping facility is not removed, no overnight stays in the winter period).
- per season per pitch € 198 (camping facility must be removed).
- Non-permanent annual pitches or seasonal pitches, for a period of:
- a maximum of 1 month € 115.50.
- a maximum of 2 months € 156.75.
- a maximum of 3 months € 198.
Laws and regulations
The following regulations can be found on the website Overheid.nl (local):
- Tourist Tax Ordinance Leeuwarden
Examples of accommodations
- Hotel, pension, etc.
- Bed and Breakfast, Airbnb, etc.
- Pitch on a campsite (for example with a tent, caravan, chalet, etc.)
- Apartment, studio, etc.
- Cottage
- Group stay
Keep overnight stays in a register
For the tourist tax return it is necessary that you keep track of who stays in your accommodation and when. Keep this information in your own reservation system. Or use the following overnight stay register:
Write the following information in the register
- Name and place of residence of the guest.
- Arrival date and departure date.
- Number of persons staying overnight with you.
- Number of overnight stays.
When do you file a tax return?
Does the municipality already know that you have to pay tourist tax?
You will receive a message from us in December or January to file a tourist tax return.
Does the municipality not yet know that you are renting out an accommodation?
Please register first via belasting@leeuwarden.nl. State your name, address and the location of your accommodation.
What happens after your declaration?
We assess your declaration and calculate how much tourist tax you have to pay. You will be notified of this.
Frequently asked questions and answers
Not in agreement with the tourist tax assessment?
More information can be found on the page Objecting to local taxes.
Charges
Tourist tax
- € 1.65 per person per overnight stay.
- Children under 5 do not pay tourist tax.
Fixed costs
- per year per pitch € 222.75 (camping facility cannot be removed).
- per fixed season per pitch € 214.50 (camping facility is not removed, no overnight stays in the winter period).
- per season per pitch € 198 (camping facility must be removed).
- Non-permanent annual pitches or seasonal pitches, for a period of:
- a maximum of 1 month € 115.50.
- a maximum of 2 months € 156.75.
- a maximum of 3 months € 198.
Laws and regulations
The following regulations can be found on the website Overheid.nl (local):
- Tourist Tax Ordinance Leeuwarden