Register as taxpayer for cruise ship accommodation tax
Shipping companies whose cruise ships with passengers stay overnight in Rotterdam must register once as a taxpayer.
Who is it for
Shipping companies which organise cruises with seagoing or inland vessels, which moor overnight with passengers.
Terms and conditions
- 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.
- You pay accommodation tax for the passengers on board.
You can read all the terms and conditions in the Cruise Ship Accommodation Tax Regulation. Link opens an external page in a new browser tab. (‘Verordening Logiesbelasting Cruiseschepen’).
Costs
Cruise ship accommodation tax will be € 6.10 per passenger in 2026.
You will not need to pay tax for:
- children from 0 to 3 years old
- the ship’s crew
How long will this process take
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.
Objection
Please send an email to logiesbelastingdv@rotterdam.nl. Link opens an external page in a new browser tab. if you disagree with the tax assessment.
Contact
Do you have any questions? Then please call 14 010.
Alternatively, you can send an email to logiesbelastingdv@rotterdam.nl. Link opens an external page in a new browser tab..
Frequently asked questions
If a cruise ship remains moored for at least 4 consecutive hours between 21.00 and 06.00 hours the following morning, it’s defined as an overnight stay.
A cruise ship is a seagoing or inland vessel used to transport tourists at sea or across inland waterways.
The City receives information about the stay of ships and the number of passengers on board from external systems. It uses this information to calculate how much tax is due.
