Everyone knows tourist tax, but Rotterdam does not have that. Anyone who rents out overnight stays must pay accommodation tax. What is accommodation tax, who is it for, and how do you contribute? After 3 questions, you will understand this lodging fee.
Accommodation means a paid overnight stay. Bed and breakfast (B&B) was previously called lodging with breakfast. If you offer paid overnight stays in Rotterdam (e.g., via Airbnb) to people not registered with the municipality, you must pay tax on it. In 2025, the accommodation tax is 6.5% of the overnight stay price. This is regulated in the municipal accommodation tax ordinance. Link opens an external page.
What is the difference between accommodation tax and tourist tax?
The difference lies in the name. Both are forms of tax that landlords pay to a municipality for paid overnight stays.
When you think of tourist tax, you might imagine camping, holidays, and hotels. Accommodation tax in Rotterdam also applies if you provide paid overnight stays for labor migrants, expats, or short-stay renters. Whether you do this as a business or as a private person does not matter for accommodation tax.
When do I have to charge accommodation tax?
Whether youre a business or a resident: if you offer paid overnight stays, accommodation tax is due. This year, its 6.5% of the overnight stay price.
Paid overnight stays could include renting out B&B, campsites, hostels, hotels, pensions, vacation bungalows, or short-stay apartments.
If you rent a property via Airbnb, the guest pays accommodation tax when booking. Airbnb pays that to the municipality. If you rent out yourself or through another platform, you usually have to pay accommodation tax to the municipality yourself, often through the website. Link opens an external page.
When do I declare the accommodation tax I received?
As a landlord, you must declare accommodation tax every 3 months.
You have 3 weeks each quarter to make your declaration. Within a month, youll receive the accommodation tax assessment from the municipality. It shows what you need to pay and when.
Accommodation tax does not fall under sales tax or VAT. Actually, as the landlord, you act as the municipalitys bank: you collect an amount from someone staying with you and pay it to the municipality four times a year.
More information
If you want to learn more about accommodation tax in Rotterdam, check the page rotterdam.nl | Filing accommodation tax. Link opens an external page.