Water tourist tax, make a declaration
You pay tax if you offer a berth (for a vessel) for a stay for a fee. Guests who are not registered in the City of Leeuwarden pay water tourist tax. Children under 5 years old do not have to pay water tourist tax. You pay water tourist tax to the municipality.
Examples of stay on the water
- All forms of mooring in a (marina) port for which payment must be made.
- Rental of a berth. For example at a campsite.
What do you not pay water tourist tax for?
- For guests under the age of 5.
- For canoes, rowing boats and dinghies.
- For motorboats and sailboats shorter than 4 metres.
- For vessels with a fixed berth. Which are used for storage. Where no stay is possible.
- For vessels in a boathouse. Which are used for storage. Where no stay is possible.
When do you file a tax return?
Does the municipality already know that you have to pay water tourist tax?
You will receive a message from us in December or January to file a water tourist tax return.
Does the municipality not yet know that you are renting out a vessel or berth?
Please register first via belastingen@leeuwarden.nl. State your name, address and the location of your vessel or berth.
What happens after your declaration?
We assess your declaration and calculate how much water tourist tax you have to pay. You will be notified of this.
Not in agreement with the water tourist tax assessment?
More information can be found on the page Objecting to local taxes.
Charges
Water tourist tax
- €1.65 per person per 24-hour period.
- Children under 5 do not pay tourist tax.
Fixed costs
- Annal payment for permanent moorings where overnight stay is permitted: € 66.
- Annual payment for house-boats with a fixed berth for more than 1 month, € 222.75.
Laws and regulations
The following regulations can be found on the website Overheid.nl (local):
- Water Tourist Tax Ordinance Leeuwarden
Examples of stay on the water
- All forms of mooring in a (marina) port for which payment must be made.
- Rental of a berth. For example at a campsite.
What do you not pay water tourist tax for?
- For guests under the age of 5.
- For canoes, rowing boats and dinghies.
- For motorboats and sailboats shorter than 4 metres.
- For vessels with a fixed berth. Which are used for storage. Where no stay is possible.
- For vessels in a boathouse. Which are used for storage. Where no stay is possible.
When do you file a tax return?
Does the municipality already know that you have to pay water tourist tax?
You will receive a message from us in December or January to file a water tourist tax return.
Does the municipality not yet know that you are renting out a vessel or berth?
Please register first via belastingen@leeuwarden.nl. State your name, address and the location of your vessel or berth.
What happens after your declaration?
We assess your declaration and calculate how much water tourist tax you have to pay. You will be notified of this.
Not in agreement with the water tourist tax assessment?
More information can be found on the page Objecting to local taxes.
Charges
Water tourist tax
- €1.65 per person per 24-hour period.
- Children under 5 do not pay tourist tax.
Fixed costs
- Annal payment for permanent moorings where overnight stay is permitted: € 66.
- Annual payment for house-boats with a fixed berth for more than 1 month, € 222.75.
Laws and regulations
The following regulations can be found on the website Overheid.nl (local):
- Water Tourist Tax Ordinance Leeuwarden