Calculation examples Day Tourist Tax river cruise
Do you have to file a report and pay Day Tourist Tax? These calculation examples will help you further.
Example 1
River cruise ship A moors at De Ruijterkade Oost in Amsterdam at 18:00 hrs. and departs the same day at 23:55 hrs. The ship has:
- 100 passengers for whom Amsterdam is the start of their cruise
- 50 passengers for whom Amsterdam is the end of their cruise
- 20 passengers for whom Amsterdam is a stopover
You'll have to file one declaration and pay € 160 Day Tourist Tax.
Explanation: The Day Tourist Tax applies only to the 20 TRANSIT passengers for whom Amsterdam is a stopover. The total duration of the visit is 5 hours and 55 minutes, which means that there will be a charge for 1 day: 20 * € 8 = € 160.
Example 2
River cruise ship B moors in Zaanstad with 150 TRANSIT passengers and visits Amsterdam by touring car.
No declaration is required and you do not have to pay Day Tourist Tax.
Explanation: Day Tourist Tax applies only within the municipal boundaries of Amsterdam and does not apply in Zaanstad.
Example 3
On April 2 at 8:00 hrs. river cruise ship C moors at De Ruijterkade West in Amsterdam. 150 passengers embark for whom Amsterdam is the start of their cruise.
The river cruise ship departs the same day at 19:00 hrs. for Zaanstad for an excursion programme. On April 4 at 8:00 hrs. the ship returns to Amsterdam and is moored at the Westerdoksdijk. For the 150 passengers Amsterdam is now a stopover on their cruise. On April 5 the ship departs at 19:00 hrs. for Arnhem.
You'll have to file two declarations and pay € 2400 Day Tourist Tax.
Explanation: Day Tourist Tax does not apply to the first visit (April 2) as Amsterdam is the start of the cruise for all passengers. A declaration does however have to be made.
As the second visit to Amsterdam (April 4 to April 5) is a stopover for all passengers, Day Tourist Tax is charged. The total duration of the visit is 35 hours, which means that there will be a charge for 2 days: 150 * € 8 * 2= € 2400.