Tourist tax on Airbnb in Belgium and the Netherlands: rates by city and who collects it (2026)

Tourist tax on Airbnb is set by each city, or by the region in Brussels, and in 2026 it ranges from €3.20 per guest per night in Antwerp to 12.5% of the price in Amsterdam.¹⁸ In the Netherlands, Airbnb collects it automatically in Amsterdam, Rotterdam and The Hague. In Belgium it collects nothing, so you declare and pay it yourself.¹³¹⁴ Where Airbnb collects, the tax is added on top of your price and is not part of the base for Airbnb’s host fee.¹⁵

In this guide

1. Tourist tax on Airbnb in 2026: rates by city
2. Belgium: you declare and pay
3. The Netherlands: Airbnb collects in three of the four cities
4. How tourist tax interacts with the Airbnb fee and the guest’s price
5. Worked example: 3 nights for 2 guests
6. Known changes for 2027 and later
7. Questions people ask
8. Sources

Tourist tax on Airbnb in 2026: rates by city

The table gives the main rate for a flat or holiday home let through Airbnb. Each city has other rates for campsites and hostels, and some for business types we leave out. The rules for registration, permits and night caps are in Airbnb rules in Belgium and the Netherlands; this guide covers only the tourist tax.

“Airbnb collects?” follows Airbnb’s own lists: its Netherlands page names Amsterdam, Haarlem, The Hague and Rotterdam, and its list of countries where it collects tax includes the Netherlands but not Belgium.¹³¹⁴

Belgium: you declare and pay

No Belgian city appears on Airbnb’s collection list, so the tax lands with the operator in every Belgian city here.¹⁴ If you manage a unit for an owner, agree in writing which of you is the operator for the tax and who files; the compliance clause is the place for it.

Antwerp

Antwerp’s city tax applies to every overnight stay in accommodation offered on the tourist market, including holiday homes, and to business travellers as well as holidaymakers. For room-based accommodation it is €3.20 per tourist per night excluding VAT; guests under 12 are exempt. You declare the total nights of the past quarter within 14 days after it ends, with your company number, split into guests under and over 12. The city then sends a tax bill each quarter, payable within two months. The current regulation runs from 2026 to 2031.¹

Ghent

Ghent charges per person aged 18 or over per night, whether or not the night was paid for, and you declare once per semester. For 2026 to 2028 a holiday home costs €3.93 excluding VAT (€4.40 including) when the operator is registered in the population register on the first day of the semester, and €6.61 excluding VAT (€7.40 including) when not. For 2029 to 2031 the rates rise to €4.20 and €6.96 excluding VAT. Since 2026 the old registration duty has become a declaration duty, and the city may check your declaration against booking platform reports such as Airbnb’s.²

Bruges

Bruges has two regulations. A room-based tourist accommodation pays €3.75 per person aged 18 or over per night in 2026 and 2027, and €5 from 2028 to 2031. You keep a digital register of occupied rooms and adult guests every week, and file it within 15 days after each quarter.³ A holiday home with an urban planning permit falls under a separate holiday home tax instead: a lump sum of €1,220 a year, owed on 1 January whatever the occupancy, plus €3.75 per guest aged 18 or over per night when it is let to third parties, also rising to €5 from 2028.⁴ From tax year 2027 the €1,220 lump sum is indexed every year to the ABEX index; only the €3.75 per-night rate stays the same in 2027.²⁰

Which homes can hold a holiday-home permit at all, given the stop in the centre, is in Airbnb rules in Bruges.

Leuven

Leuven charges €4.50 per person aged 18 or over per night, VAT included, up to and including 2027, and €5.50 from 2028. You must report that you operate tourist accommodation, then email the number of nights to the city within 30 days after each quarter. A missing or incomplete declaration raises the tax by 50%.⁵

Brussels

The Brussels tax is regional, and it is charged per unit, not per guest. A unit is a bedroom or a space set up for sleeping, so a two-bedroom flat counts as two units.⁷ Since the 2026 tax year it is €5 per unit per night including municipal surcharges, or €4 for a homestay. Stays of more than 90 days are not taxed. You register each accommodation on MyTax within 31 days of opening, or risk a fine of €1,000 per unit, and declare the previous month’s nights within 31 days of the month’s end. A missing declaration leads to an estimate based on full occupancy.⁶

The Netherlands: Airbnb collects in three of the four cities

In Amsterdam, Rotterdam and The Hague, Airbnb calculates the tax, collects it from the guest at booking and pays it to the city on your behalf.¹³¹⁶ What remains for you differs per city.

Amsterdam

Amsterdam’s tourist tax is 12.5% of the overnight price excluding VAT, and it applies to apartments, bed and breakfasts and short-stay rentals alike.⁸ Airbnb’s page puts it as 12.5% of the listing price including any cleaning fee.¹³ The city says providers who have not paid tourist tax before register once, are invited to file a return every year and then get a final assessment.⁸ It does not say whether a host whose only bookings come through Airbnb still files, so ask the city’s tax office before you assume you can skip it.

Rotterdam

Rotterdam’s tax is 6.5% of the overnight price in 2026, and extras such as wifi, linen and cleaning count, even when you invoice them separately. It only applies to guests who are not registered in Rotterdam. For a home let through Airbnb, the guest pays through Airbnb, which pays Belastingen Rotterdam, but you still file a return every three months, within three weeks after each quarter. Bookings through other platforms such as Booking.com you pay on yourself.⁹

The Hague

The Hague charges €6.20 per night for holiday homes and bed and breakfasts, only for guests aged 13 or over who are not residents of The Hague. Airbnb withholds it and passes it to the city. If you let your own home during your holiday, you file once a year on a form sent at the end of the year; new providers register first.¹⁰ Airbnb’s page gives the €6.20 per person per night without the age limit, so check that children under 13 are not being charged.¹³

Utrecht

Utrecht is not on Airbnb’s Dutch collection page, so you handle the tax yourself.¹³ The 2026 regulation sets it at 10% of the price for the stay, excluding the tourist tax itself, and on the amount excluding VAT where VAT is due. You must report before your first stay, and the city taxes you by assessment rather than you paying per booking.¹¹ BghU, which collects the tax for Utrecht, says it applies to Airbnb lets too, even of part of your home. It sends an invitation to file each year and a provisional assessment based on the year before.¹²

The registration number, the 60-night cap and the guest limits that come with letting in Utrecht are in Airbnb rules in Utrecht.

How tourist tax interacts with the Airbnb fee and the guest’s price

Airbnb charges its host fee as a percentage of the nightly price and any fees you charge, such as cleaning, and says the fee base excludes the guest service fee and taxes. VAT may apply to the fee itself, depending on the jurisdiction.¹⁵ How the 15.5% host-only fee works is covered in Airbnb vs Booking.com for hosts.

That leaves three situations:

• Airbnb collects (Amsterdam, Rotterdam, The Hague). The tax is added on top of your price, shown to guests as a separate line on their receipt, and does not change your payout.¹⁶ No host fee is charged on it.¹⁵
• You add it as a tax in Airbnb. Hosts who have given a business tax ID and tourist tax registration details and use the professional hosting tools may be able to add a tax to a listing, charged as a percentage per booking, per guest, per guest per night or per night.¹⁷ Airbnb’s page does not say whether this works in Belgium, so check the Taxes section in your listing settings.
• You collect it some other way. Where Airbnb does not collect, you can collect manually, but you must tell guests the exact amount before they book; Airbnb cannot help with that collection, and cash should only be taken on arrival.¹⁸ You can also fold the tax into the nightly price instead. The guest then sees one price, but Airbnb’s fee is charged on that part too, because it is now part of the nightly price.¹⁵

Worked example: 3 nights for 2 guests

The fee row in the example is the same for both cities because Airbnb’s fee base excludes taxes it collects.¹⁵

Known changes for 2027 and later

Belgian rates are fixed in multi-year regulations, so most of the next steps are already published:

• Antwerp: the 2026 to 2031 regulation, with no change shown on the city’s page for 2027.¹
• Ghent: unchanged until 2028; higher rates from 2029.²
• Bruges: the €3.75 per-night rate is unchanged in 2027, but the €1,220 holiday-home lump sum is indexed to the ABEX index from 2027; €5 per person per night from 2028.³⁴²⁰
• Leuven: unchanged in 2027; €5.50 from 2028.⁵
• Brussels: the regional page mentions no change for 2027.⁶

Dutch rates are set every year. On 2 November 2026 we found no 2027 rate published by Rotterdam, The Hague or Utrecht. For Amsterdam, KHN, the Dutch hospitality association, reported on 16 October 2026 that the city wants to raise the tax to 16% in 2027 and that the council decides on the 2027 budget on 11 and 12 November.¹⁹ Until the council adopts it, 12.5% stands.

Questions people ask

Sources

All sources checked 2 November 2026.

1. Stad Antwerpen, “Belasting op overnachtingen in toeristische logies aangeven”, Tax regulation 2026 to 2031, in Dutch
2. Stad Gent, “Belasting verstrekken logies”, Rates 2026 to 2028 and 2029 to 2031, in Dutch
3. Stad Brugge, “Belastingreglement op het verstrekken van logies”, Adopted 26 November 2025, in force 1 January 2026 to 31 December 2031, in Dutch
4. Stad Brugge, “Aangifteplicht”, Includes the separate tax on holiday homes, 2026 to 2031, in Dutch
5. Stad Leuven, “Belasting op overnachtingen in toeristisch logies”, Regulation adopted 15 December 2025, in Dutch
6. Brussels-Capital Region, “Regional tax on tourist accommodation establishments”
7. Brussels-Capital Region, “Belasting op de inrichtingen van toeristisch logies: hogere tarieven vanaf 1 januari 2026”, Published 9 December 2025, in Dutch
8. Gemeente Amsterdam, “Toeristenbelasting”, In Dutch; English version at amsterdam.nl/en/municipal-taxes/tourist-tax
9. Gemeente Rotterdam, “Aangifte logiesbelasting doen”, In Dutch
10. Gemeente Den Haag, “Toeristenbelasting”, Last updated 24 September 2026, in Dutch
11. Gemeente Utrecht, “Verordening toeristenbelasting gemeente Utrecht 2026”, Adopted 13 November 2025, in force 1 January 2026, in Dutch
12. BghU, “Toeristenbelasting”, Tax office for Utrecht and other municipalities, in Dutch
13. Airbnb Help Centre, “Occupancy tax collection and remittance by Airbnb in Netherlands”
14. Airbnb Help Centre, “Areas where tax collection and remittance by Airbnb is available”
15. Airbnb Help Centre, “Airbnb service fees”
16. Airbnb Help Centre, “How does occupancy tax collection and remittance by Airbnb work?”
17. Airbnb Help Centre, “Collecting taxes for bookings”
18. Airbnb Help Centre, “Manual tax collection”
19. KHN (Koninklijke Horeca Nederland), “Toeristenbelasting naar 16%: laat je horen en kom op 28 oktober naar het stadhuis”, Hospitality trade association, 16 October 2026, in Dutch
20. Stad Brugge, “Belastingreglement op vakantiewoningen”, Adopted 26 November 2025, tax years 2026 to 2031; article 4 §1 on the lump sum and ABEX indexing, in Dutch

We check every figure against the sources above. Spotted something out of date? Email systemen@hostproacademy.com with the guide title.