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CBS - Statistics Netherlands : Substantial increase tourist tax revenue over the past five years

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07/20/2013 | 03:31pm EDT

In 2013, tourist tax is anticipated to put 162 millioneuros in the municipal coffers, i.e. an increase by 36 percentrelative to 2008. Of all taxes imposed by municipal authorities, tourist tax has increased most over the past half decade.

Average annual increase revenue municipal levies over the period 2008-2013 Higher rates main cause increase

The higher revenue from tourist tax is mainly due to higher rates. The proportion of municipalities imposing tax on tourism has also grown over the past five years. These two factors account for approximately one tenth of the tourist tax revenue increase of 43 millioneuros over the years 2008-2013. The growth in the number of nights spent in hotels in this period also contributes to the increase. Lastly, some municipalities have expanded the target group to include, for example, migrant workers.

Estimated revenue tourist tax Growing share of municipalities impose tourist tax

This year, 76 percentof Dutch municipalities impose tourist tax, versus 72 percentfive years ago. Since 2008, 24 municipalitieshave (re-)introduced tourist tax, while five municipalities have abolished tourist tax. Municipal re-divisions have reduced the number of municipalities imposing tourist tax from 319 in 2008 to 312 in 2013.

Tourist tax important source of income for West Frisian Islands

On average, tourist tax makes up 2 percentof total municipal tax revenue, but the share is significantly higher for the West Frisian Islands. Tourist tax revenues range from 26 percent(Texel) to 42 percent(Vlieland) of total municipal tax revenue.

Top 10 municipalities; share tourist tax in total revenue municipal levies, 2013 Highest revenue in Amsterdam

With 37 millioneuros, the estimated revenue from tourist tax in Amsterdam in 2013 is by far  the highest of all Dutch municipalities (more than one fifth of total tourist tax revenue in the Netherlands). The municipality of Haarlemmermeer, including all hotels in and around Amsterdam Airport Schiphol is in second place with nearly 8 millioneuros.

Paul van der Beek

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