VAT on food and soft drinks
Food and non-alcoholic drinks served in hospitality fall under the reduced 9% VAT rate.
Source: Belastingdienst, btw-tarief voedingsmiddelenThe Netherlands
Hospitality in the Netherlands, with sources.
National rules that every venue in the Netherlands deals with, the busy days ahead, and city pages with local figures.
What applies across the Netherlands
VAT on alcohol
Alcoholic drinks are taxed at 21% in hospitality too, including when you charge an all-in price.
Source: Belastingdienst, btw-tarief drankenVAT on overnight stays since 2026
Since 1 January 2026 overnight stays fall under 21% VAT. Breakfast sold separately stays at 9%.
Source: Belastingdienst, btw-tarief logies omhoog naar 21%cash at the till
In 2025, 17% of all purchases at the till were paid in cash. 39% were contactless by phone or watch.
Source: DNB, Betalen aan de kassa 2025usual tip
The Netherlands Board of Tourism says a tip of about 10% is quite acceptable, but not a fixed rule.
Source: Holland.com (NBTC), tipping and cashprivacy of your guests
Guest data falls under the GDPR. The Dutch Data Protection Authority (AP) supervises it and can impose a fine for a violation.
Source: Autoriteit Persoonsgegevens, tasks and powersindoor smoking rooms
Smoking rooms are not allowed in buildings covered by the smoking ban, which includes hospitality venues.
Source: NVWA, rookverbodsmoking on your terrace
Smoking on a terrace is allowed when it is fully open on at least one side.
Source: NVWA, roken op een terrasBusy days, the next twelve months.
Public holidays and events between 16 October 2026 and 16 October 2027. Plan your rota and your deposits around them.
December 2026
- 25Fri
- 26Sat
January 2027
- 1Fri
March 2027
- 26Fri
- 28Sun
- 29Mon
April 2027
- 27Tue
May 2027
- 5Wed
- 6Thu
- 16Sun
- 17Mon
The cities
Amsterdam
Over 11,000 hospitality businesses, a 12.5% tourist tax and ADE, the Light Festival and Pride.
View the pageArnhem
885 hospitality businesses, German guests in Gelderland and the Airborne commemoration in September.
View the pageThe Hague
290,000 German hotel guests, a €6.20 tourist tax and terrace hours by area.
View the pageEindhoven
1,385 hospitality businesses, Dutch Design Week and GLOW, local terrace hours and no more gas heaters.
View the pageNijmegen
The 4Days Marches, 925 hospitality businesses and a terrace permit that does not apply during the 4Days week.
View the pageRotterdam
4,210 hospitality businesses, a 6.5% lodging tax, the marathon in April and North Sea Jazz in July.
View the pageUtrecht
2,460 hospitality businesses, a 10% tourist tax and longer terrace hours at 25 degrees.
View the pageHow TableFlow works here.
TableFlow comes from Nijmegen in the Netherlands and runs in the founder's own ten venues.
Works
- Bookings on your own website, with the widget in six languages: Dutch, English, German, French, Spanish and Italian.
- Confirmations and other guest emails, with default texts in those same six languages.
- Deposits, quotes with a deposit and gift cards through your own Mollie account, in euros.
- Guest profiles, email campaigns, quotes and guest feedback work the same everywhere.
Not yet, or different
- The Mollie payment page for a gift card still opens in Dutch.
Sources
- Belastingdienst, btw-tarief voedingsmiddelen checked on 16 October 2026
- Belastingdienst, btw-tarief dranken checked on 16 October 2026
- Belastingdienst, btw-tarief logies omhoog naar 21% checked on 16 October 2026
- DNB, Betalen aan de kassa 2025 checked on 16 October 2026
- Holland.com (NBTC), tipping and cash checked on 16 October 2026
- Autoriteit Persoonsgegevens, tasks and powers checked on 16 October 2026
- NVWA, rookverbod checked on 16 October 2026
- NVWA, roken op een terras checked on 16 October 2026
- Rijksoverheid, officiële feestdagen checked on 16 October 2026
- Mollie Help Center, Can I use Mollie's services in my country? checked on 16 October 2026
