Ghent city tax 2026: how much per adult per night, and how do you file it?

Short answer: the city tax in Ghent is €3.93 per person aged 18 and over per night from 2026 to 2028 in a B&B, hotel or other room-based accommodation whose operator is registered as a resident (in the population register). Including VAT that is €4.40. In a holiday home where the operator is not registered as a resident it is €6.61, at a campsite or hostel €1.96. You file one return per semester (half year).

Below you will find what that means in practice: which category your B&B falls into, how to calculate the amount, how the return works now that the register obligation is gone, and how to pass the tax on to your guests correctly.

Who does the Ghent city tax apply to?

Ghent levies the tax on providing accommodation on tourist accommodation as defined in the Flemish accommodation decree: B&Bs, guest rooms, hotels, holiday homes, hostels and campsites. The tax is owed by the operator, the person or company running the accommodation.

It is charged per night per person aged 18 and over. According to the city, it does not matter whether that night is paid for: a free night for an adult counts too. The regulation was approved by the city council on 17 December 2025 and applies to the tax years 2026 to 2031.

The three categories and the rates

What you pay depends on the type of accommodation and on whether you yourself are registered in the population register on the first day of the semester.

An ordinary B&B where you live yourself falls into category 2. Your accommodation is deemed to fit the category under which it is listed in the Basisregister Vlaams Logiesaanbod (the Flemish accommodation register). If that listing is no longer correct, fix it with Toerisme Vlaanderen first.

The city lists every rate both excluding and including VAT; the difference is 12%. How to treat VAT on the tax you pass on in your situation is best agreed with your accountant.

Worked examples

Three examples in 2026, with amounts excluding VAT:

• A couple, three nights in your B&B (category 2): 2 people × 3 nights × €3.93 = €23.58.
• Two parents with children aged 10 and 16, two nights (category 2): only the parents count. 2 × 2 × €3.93 = €15.72.
• Four adults, two nights in a holiday home where you do not live (category 3): 4 × 2 × €6.61 = €52.88.

If you compare with other cities, watch the age limit and the method. Bruges also charges per adult aged 18 and over, at €3.75 (the Bruges city tax). Antwerp charges from age 12 (the Antwerp city tax). Brussels has charged per room since 2026 (the Brussels city tax).

Exemptions

The city lists four exemptions:

1. hostels recognised with the youth tourism label;
2. accommodation covered by article 3 of the accommodation decree;
3. nights booked through the Steunpunt Vakantieparticipatie (holiday participation centre);
4. rooms temporarily off the tourist market that are used at the express request of the city or a Ghent university or college, for example as student rooms.

For an ordinary B&B none of these usually applies.

The return: per semester, no register obligation

Ghent abolished the register obligation and replaced it with a return obligation. In practice:

• You keep track of your nights per month. You may still use the city's blank register, but you do not have to.
• You combine that data per semester (January to June, July to December) into one return.
• If the city knows you, the return is sent to you. You submit it through the city's Overheidsloket (online counter) with a login code, or with the city's form.
• Starting a new B&B? Contact the Dienst Stadsbelastingen (city tax department) yourself. That is the only notification duty the city mentions.

The city carries out random checks, including on your accounts, reports from Airbnb and Booking.com, reports from your reservation system and other occupancy data. So your figures need to match what the platforms and your own system show. Disagree with an assessment? You can lodge a written objection.

How do you pass the city tax on to your guests?

You do not pay the tax out of your own pocket: you charge it to the guest.

1. Separately on the bill. The guest pays your nightly rate plus the amount per adult per night. Transparent, and the amount adjusts automatically to the number of adults.

2. Included in your price. Simple for the guest, but because Ghent charges per adult, a fixed mark-up stops being right as soon as occupancy changes.

Letting through Airbnb? Airbnb does not collect tourist tax in Belgium for you. You charge it and you file the return. How to set that up is explained in Airbnb and city tax in Belgium.

How to set it up in BedFlow PMS

In BedFlow PMS you set up the tourist tax once, in your property's tax set (Settings → Taxes): a line of the type Tourist tax, calculation € per person per night, with the rate of your category, for example 3.93. Your website, bookings, quotes and invoices then all use the same amount. In 2029 you only change the rate. Everything is explained in the guide on VAT and tourist tax.

BedFlow PMS counts tourist tax per adult; children do not count. That matches the Ghent rule, provided guests under 18 are booked as children.

On the invoice the tourist tax appears as a separate line at 0% VAT. If your accountant says you need to pass it on with VAT in your situation, contact support.

For your semester return, go to Management → Insights → Statistics and use the Q1 to Q4 buttons to see how much tourist tax you charged per quarter. Add up Q1 and Q2 (or Q3 and Q4) and divide by your rate: that gives the number of taxed nights for your return.

Questions for the city

If you are unsure about your category or your return, contact the Dienst Stadsbelastingen, Woodrow Wilsonplein 1, 9000 Gent, on +32 9 266 74 80 or at stadsbelastingen@stad.gent. The full regulation is on stad.gent.

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