Shipping companies have to pay cruise ship accommodation tax if a cruise ship with passengers on board stays in Rotterdam overnight. This is a tourist tax for the passengers on board.

Shipping companies which organise cruises with seagoing or inland vessels, which moor overnight with passengers. &nbsp;Do you offer overnight stays in Rotterdam against payment? But not on a cruise ship? For example in a hotel, guest house, hostel, recreational bungalow, campsite, or through an AirBnB? Then you must pay accommodation tax. You can find out what you need to do for this on the <a href="/aangifte-logiesbelasting-doen" data-entity-type="node" data-entity-uuid="6108c33b-f649-4910-bc98-e994fac14971" data-entity-substitution="canonical">Accommodation tax declaration page</a>. &nbsp;

Who is it for

<ul><li>Every shipping company is obliged to register as a taxpayer once. The City of Rotterdam will use the information you provide to prepare the tax assessment.</li><li>You pay accommodation tax for the passengers on board.&nbsp;</li></ul>You can read all the terms and conditions in the <a href="http://lokaleregelgeving.overheid.nl/CVDR727232">Cruise Ship Accommodation Tax Regulation</a> (‘Verordening Logiesbelasting Cruiseschepen’).

Terms and conditions

Cruise ship accommodation tax will be €5.90 per passenger in 2025. You will not need to pay tax for:<ul><li>children from 0 to 3 years old</li><li>the ship’s crew &nbsp;</li></ul>

Costs

You will pay the tax quarterly. You will receive a letter with the tax assessment at the end of each quarter. The assessment states the amount you need to pay and the date on which the amount must be paid.&nbsp;

How long will this process take

Please send an email to <a href="mailto:logiesbelastingdv@rotterdam.nl">logiesbelastingdv@rotterdam.nl</a> if you disagree with the tax assessment.&nbsp;

Objection

Do you have any questions? Then please call <a href="tel:14-010">14 010</a>.Alternatively, you can send an email to <a href="mailto:logiesbelastingdv@rotterdam.nl">logiesbelastingdv@rotterdam.nl</a>.&nbsp;

Contact

Frequently asked questions