Netherlands Hospitality and Tourism Tax Guide

Dutch hospitality and tourism taxation — restaurant and catering VAT (21% dine-in, 9% takeaway food, 21% soft drinks), hotel accommodation at 9% VAT, short-term rental regulations (Airbnb, Booking.com) and municipal tourist tax (toeristenbelasting), tips and service charge tax treatment, food delivery platform VAT (Uber Eats, Thuisbezorgd), and hospitality-specific business deductions and depreciation.

Food — 9% VAT (both dine-in and takeaway)

Food served for consumption — 9%: All food prepared for immediate consumption (whether dine-in or takeaway) is subject to the 9% reduced VAT rate. This includes: restaurant meals, café food, fast food, street food, takeaway meals, and delivered food. Unlike Denmark (0%) or the UK (0%), the Netherlands applies the same reduced rate to both dine-in and takeaway food.
Food delivery (maaltijdbezorging): Home delivery of restaurant food is taxed at 9% VAT on the food value. The delivery fee (bezorgkosten) follows the same rate as the food if it is part of a single supply — otherwise 21% if the delivery is a separate service by a third-party platform. Most platforms bundle the fee with the food as a single supply at 9%.
Catering (cateringdiensten): Catering services provided at a location chosen by the customer (event, office, private home) are generally subject to 9% VAT on the food component. However, if significant additional services are provided (waitstaff, service equipment, setup, serving), a portion may be reclassified as restaurant services at 9% overall — the packaging does not change the rate as long as food is the predominant element.

Beverages — 21% VAT

Alcoholic beverages (alcoholische dranken): All alcoholic drinks (beer, wine, spirits, mixed drinks) are subject to 21% VAT regardless of where consumed. This applies to both dine-in and takeaway sales of alcohol.
Soft drinks, juices, and water: Non-alcoholic beverages (frisdranken, vruchtensappen, water) are also subject to 21% VAT. The only exception is milk (plain milk is 9% as a basic foodstuff). Coffee and tea — served as beverages in a restaurant/horeca setting — are 21% VAT. Takeaway coffee (koffie to go) is also 21%.
Mixed supplies (food + drink): A restaurant meal combining food (9%) and beverages (21%) is a mixed supply. The restaurant must split the invoice by VAT rate — clearly separating food items from beverages. The Belastingdienst expects separate product codes or till categories for 9% and 21% items. Many restaurants use POS systems that automatically apply the correct VAT rate per item. A single fixed-price menu (dagschotel, three-course menu) that includes both food and drinks requires apportionment.

VAT Compliance for Hospitality

Separate accounting required: Establishments with both 9% (food) and 21% (beverages, merchandise) sales must maintain separate till registrations. The Belastingdienst expects daily reconciliation by VAT rate. Audits frequently sample a week's sales and extrapolate errors.
Mini-bars and room service: In hotels, mini-bar sales are 21% VAT (beverages, snacks like crisps/chocolate are 21% as well — packaged snacks are 9% only when sold as basic foodstuffs in a supermarket context, not in hospitality). Room service food is 9%, beverages 21%.
Service charges and cover charges: Any mandatory service charge (bedieningstoeslag) or cover charge (couvert) included in the bill follows the VAT rate of the underlying supply — 9% if part of the food supply, 21% if related to beverages. The charge is not a separate supply — it is part of the single hospitality service.

Hotel Accommodation VAT

Reduced rate of 9%: Hotel accommodation in the Netherlands benefits from the 9% reduced VAT rate. This applies to: room charges (logies), breakfast (when included in the room price), and standard hotel amenities (towels, toiletries, WiFi). The 9% rate makes Dutch hotels more VAT-competitive than neighbouring Belgium (6% for accommodation) but less than Germany (7%).
What is included in 9%: The reduced rate covers the full accommodation supply: room rental, bed linen, bathroom facilities, basic WiFi, and standard amenities. If the hotel charges separately for breakfast (not included in room price), the breakfast is also 9% (food).
Conference and meeting facilities — 21%: Rental of conference rooms, meeting facilities, and business centres is subject to 21% VAT as a separate supply of services. If conference room rental includes catering, the catering portion is 9% (food) and 21% (beverages) — requiring apportionment. Many hotels offer "all-inclusive" conference packages that must be split by VAT rate.
Long-term stays (over 30 days): Accommodation exceeding 30 consecutive days is treated as exempt rental of immovable property (vrijgestelde verhuur) — no VAT charged on the portion beyond 30 days. The hotel must apportion: first 30 days at 9% VAT, remainder VAT-exempt. The hotel may opt for VAT on the long-term portion if the property is used for taxable economic activity (optie voor belaste verhuur).

Short-Term Rentals (Airbnb, Booking.com)

Tourist tax (toeristenbelasting): Municipalities levy toeristenbelasting on overnight stays in hotels, B&Bs, and short-term rentals. The rate varies by municipality: Amsterdam ~€16 per person per night (2026, one of the highest in Europe), Rotterdam ~€10, The Hague ~€8, Utrecht ~€5.5. The host (hotel, B&B, Airbnb host) collects the tax from the guest and remits it to the municipality quarterly. Hosts must register with the municipality for toeristenbelasting. Failure to register results in penalties and back-tax assessments.
Registration and permit requirements: Amsterdam requires short-term rental hosts to register with the municipality and obtain a permit for rentals up to 30 nights per year (toeristische verhuur vergunning). The host must report each booking to the municipality. Rotterdam and The Hague have similar but less restrictive rules. Hosts exceeding the permitted nights face fines of up to €20,000+.
VAT on short-term rentals: Short-term holiday rentals (vakantieverhuur) are generally exempt from VAT (rental of immovable property). However, if significant additional services are provided (daily cleaning, breakfast, linen service), the supply may be reclassified as hotel accommodation at 9% VAT. The distinction depends on the level of services — most Airbnb-style rentals without daily service remain VAT-exempt.
Platform reporting (DAC7): Since 2024, digital platforms (Airbnb, Booking.com, Vrbo) must report host income to the Belastingdienst under DAC7. The Belastingdienst cross-references platform-reported income with hosts' tax returns. Hosts must ensure their reported income matches platform data. Non-compliance triggers automatic assessments and penalties.
Income tax on short-term rentals: Rental income from short-term holiday rentals is taxed in box 3 (deemed return on the property value) if the rental is occasional. If the rental is systematic and regular (running a professional B&B), the income is taxed as box 1 business income (winst uit onderneming) — potentially more beneficial with business deductions. See our Investment and Box 3 Guide → for the distinction.

Tips and Service Charges

Voluntary tips (fooien): Tips given voluntarily by customers (cash or card) are taxable income for the employee. The employer must include tips paid via card in the employee's loon (salary) and withhold loonheffing. Cash tips are technically the employee's responsibility to report — in practice, many go unreported, but the Belastingdienst has increased enforcement through card transaction data. Tips paid via the payment terminal are automatically tracked.
Service charges (bedieningstoeslag): Automatic service charges (e.g., 5–10% added to the bill in large groups) are part of the restaurant's taxable turnover — they are VAT-inclusive at the same rate as the underlying supply (9% or 21%). The charge is income for the restaurant. If distributed to staff, the distribution is A-income (salary) with full loonheffing withholding.
Pooled tip systems (fooienpot): Tips collected centrally and distributed among staff are A-income for each employee. The employer must process the distribution through the payroll system with standard loonheffing. Many hospitality CAOs regulate the distribution of pooled tips.

Food Delivery Platforms

Platform commission fees: Commission fees charged by delivery platforms (Thuisbezorgd.nl, Uber Eats, Deliveroo) to restaurants are taxable at 21% VAT as digital services. The platform provides marketing, ordering, and logistics — not payment processing.
Delivery fees: Delivery fees charged to consumers by the platform are part of the platform's separate supply — 21% VAT if the platform acts as agent. If the platform passes the fee through to the restaurant and the restaurant delivers, the fee follows the food rate (9%). Most platforms act as principals, making their delivery fee a separate 21% supply.
Restaurant sales via platform: When a restaurant sells via a platform, the restaurant's supply to the consumer is food at 9% VAT. The restaurant issues the invoice. The platform's commission to the restaurant is a separate B2B supply — 21% VAT charged by the platform, deductible by the restaurant.
Deemed supplier rules: Digital platforms facilitating restaurant delivery may be treated as the deemed supplier (geacht leverancier) for VAT purposes if the restaurant is not VAT-registered or the platform sets prices and terms. The platform must account for VAT on the full consumer price (9% for food, 21% for beverages).

Hospitality Business Deductions

Entertainment and representation: Business entertainment costs (klantenbesprekingen, representatie) are 80% deductible for corporate tax purposes (the remaining 20% is non-deductible). The VAT on entertainment costs is not recoverable (the 80% deduction rule applies to costs excluding non-deductible VAT). For restaurant owners entertaining business contacts, the same restriction applies.
Staff meals (personeelsmaaltijden): Free or subsidised meals provided to hospitality staff on the employer's premises are tax-free for the employee when provided as a natural part of the employment (nihilwaardering). The employer deducts the cost of ingredients. If the employee pays a reduced price, the difference between the price paid and market value is a WKR benefit.
Wastage and spoilage (bederf, kassatie): Food and beverage wastage is a deductible operating expense. Routine wastage of 3–5% of purchases is accepted without detailed documentation. Higher wastage requires explanation.
Kitchen equipment and fit-out: Kitchen equipment, furniture, and restaurant fit-out are capitalised and depreciated. Fixtures (inventaris) are depreciated at 25% declining balance or 20% straight-line. Building improvements are depreciated at lower rates (typically 2–5%). The kleinschaligheidsinvesteringsaftrek (KIA) may apply to small-scale investments (6,000–25,000 — contact a tax advisor for the exact threshold as it changes periodically).

For general hospitality business formation, see our Starting a Business Guide →. For payroll and social security for hospitality employees, see our Hiring Employees Guide →. For VAT registration and filing, see our VAT/BTW Guide →.