We always get plenty of questions about how tourist tax actually functions in the Netherlands. And that's understandable, because it's not always very clear what needs to be paid and how. At Hotels.nl we like to keep things simple, especially when it comes to the price that hotel guests have to pay. As such, we've written a short summary for you to explain tourist tax. What is tourist tax? Tourist tax, according to Article 224 of the Local Government Act is: To the purpose of a stay within the municipality by persons who are not registered in the municipal's local records as being residents, a tourist tax can be levied. In layman's terms it just means that the municipality can impose a tax on persons who do not officially live in the city in which they are staying (i.e. tourists). Municipalities officially do this because tourists make use of municipal facilities. The income generated from a tourist tax allows the municipality to maintain and perhaps also improve its facilities. Who do I pay tourist tax to and how? You don't pay tourist tax directly to the municipality. Instead, it is collected by the hotel, apartment, bed and breakfast or other type of accommodation in which you're staying, who will then pay this to the municipality. How much is tourist tax? Perhaps the most interesting question. The municipality determines whether a tourist tax should be levied and how much this should be. Hotels therefore have absolutely no say in the matter! If the municipality opts for a tourist tax then there are basically four ways in which this could be charged: