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Calculation examples Day Tourist Tax sea cruise

Do you have to file a report and pay Day Tourist Tax? These calculation examples will help you further.

More about Day Tourist Tax

Example 1

Sea cruise ship A moors at Passenger Terminal Amsterdam with 2,000 TRANSIT passengers and departs the same day at 16:00 hrs.

You'll have to file one declaration and pay € 16,000 Day Tourist Tax.

Explanation: Day Tourist Tax applies to all 2,000 TRANSIT passengers. The total duration of the visit is 8 hours, which means that there will be a charge for one day: 2000 * € 8 = € 16,000.

Example 2

Sea cruise ship B moors in IJmuiden with 3,000 TRANSIT passengers and visits Amsterdam by touring car.

No declaration is required and no Day Tourist Tax will be applied.

Explanation: Day Tourist Tax applies only within the municipal boundaries of Amsterdam and does not apply in IJmuiden.

Example 3

Sea cruise ship C moors at Passenger Terminal Amsterdam with 3,000 TURNAROUND passengers who disembark the same day and for whom Amsterdam is the end of the cruise. Before the passengers leave for Schiphol Airport, they visit Amsterdam. On the same day, another 3,000 passengers come on board for whom Amsterdam is the start of their cruise.

You'll have to file a declaration but do not have to pay Day Tourist Tax.

Explanation: This example involves only TURNAROUND passengers. Day Tourist Tax is charged only for TRANSIT passengers.

Example 4

Sea cruise vessel D moors at the Waterland Terminal in the Westhaven in Amsterdam at 7.00 a.m. with 1,500 TRANSIT passengers, 300 TURNAROUND passengers and departs the same day at 11.55 p.m..

You do have to file a tax return and pay € 12,000 daily tourist tax.

Explanation: Day tourist tax applies within the municipal boundaries of Amsterdam and therefore also applies to the Waterlandterminal. The daytime tourist tax only applies to the 1,500 TRANSIT passengers. The total duration of the visit is 16 hours and 55 minutes. This means that 1 day will be charged: 1500 * € 8 = € 12.000.

Example 5

Seagoing cruise ship E moors at PTA in Amsterdam at 18.00 hours and departs a day later at 19.00 hours. The ship has 1,000 passengers coming on board for whom Amsterdam is the starting point of their cruise. 2,000 passengers disembark and Amsterdam is the end point of their cruise. For 900 passengers, Amsterdam is a stopover on their journey. Of these 900 passengers, 60 are not leaving the ship.

You do have to file a tax return and pay € 14.400 day tourist tax.

Note: Daytime tourist tax applies only to the 900 TRANSIT passengers for whom Amsterdam is a stopover. So also for the 60 passengers who don't go off the ship. The total duration of the visit is 25 hours. This means that 2 days will be charged: 900 * € 8 * 2 = € 14.400.