Leuven city tax 2026: how much per person per night, and how do you file it?

Short answer: the city tax in Leuven is €4.50 per person aged 18 and over per night since the second quarter of 2026, VAT included. In the first quarter of 2026 it was €3.50, and from the first quarter of 2028 it becomes €5.50. Guests under 18 pay nothing. You file a return every quarter, no later than 30 calendar days after the quarter ends. For the third quarter of 2026 that means: by 30 October 2026.

Below you will find who has to pay the tax, which nights are exempt, how to calculate the amount, how the return works and how to pass the tax on to your guests correctly.

Who does the Leuven city tax apply to?

Leuven levies a tax on overnight stays in tourist accommodation. The regulation refers to the Flemish accommodation decree, so it covers B&Bs, guest rooms, hotels, holiday homes and other tourist accommodation within the city.

The tax is owed by the operator, the person or company running the accommodation. According to the city, it does not matter whether you do this professionally or how often you let: someone who lets a room now and then is also covered. The owner of the building is jointly liable for payment. So if an operator runs someone else's property, the city can also turn to the owner.

The regulation was approved by the city council on 15 December 2025 and applies to the tax years 2026 to 2031.

The rates

Leuven uses one rate for all types of accommodation, per night per person aged 18 and over, whether or not that night is paid for:

So there is no distinction between a B&B where you live yourself and a holiday home, as in Ghent, and no rate per room, as in Brussels.

Worked examples

Three examples in the second half of 2026:

• A couple, three nights in your B&B: 2 people × 3 nights × €4.50 = €27.00.
• Two parents with children aged 9 and 15, two nights: only the parents count. 2 × 2 × €4.50 = €18.00.
• A business traveller, four nights midweek: 1 × 4 × €4.50 = €18.00.

If you compare with other cities, watch the age limit and the basis. Ghent and Bruges also charge per adult aged 18 and over (the city tax in Ghent, the city tax in Bruges). Antwerp charges from age 12 (the city tax in Antwerp). Brussels charges per room (the city tax in Brussels).

Exemptions

The regulation lists three exemptions:

1. nights in accommodation recognised as a hostel;
2. nights in accommodation covered by article 3 of the accommodation decree;
3. nights in rooms that are temporarily off the tourist market but are used, at the express request of the city of Leuven, for a city purpose.

For an ordinary B&B or holiday home, none of these three usually applies.

The return: every quarter, within 30 days

• Every quarter you report the number of taxable nights to the city, no later than 30 calendar days after the quarter ends. According to the city, you do this by email to the finance department (taxes and fees).
• You then receive a tax assessment for each quarter with the amount due. You pay within the deadline on the letter.
• If you start a new accommodation, or stop or transfer it, you notify the city within one month. Failing to do so can lead to an administrative fine of €100.
• If you file no return, or an incorrect or incomplete one, the city assesses the tax ex officio and increases it by 50%.

So keep a per-quarter overview that matches your bookings and what Airbnb and Booking.com show in their reports. Refusing to cooperate with an inspection costs €250 under the regulation.

How do you pass the city tax on to guests?

You don't pay the tax out of your own pocket: you pass it on to the guest.

1. Separately on the bill. The guest pays your nightly rate plus €4.50 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 Leuven charges per adult, a fixed mark-up stops being right as soon as occupancy changes. And in 2028 you have to recalculate all your prices.

If you let 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. An overview of accommodation tax across Belgium is in handling tourist tax.

How to set it up in BedFlow PMS

In BedFlow PMS you set up tourist tax once, in your property's tax set (Settings → Taxes): a line of the type Tourist tax, calculation € per person per night, rate 4.50. Your website, bookings, quotes and invoices then all use the same amount. At the start of 2028 you only change the rate to 5.50. Everything is in the manual on VAT and tourist tax.

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

For your quarterly return, go to Management → Insights → Statistics and use the Q1 to Q4 buttons to see how much tourist tax you charged per quarter. Divide that amount by your rate and you have the number of taxable nights for your email to the city. Do check for bookings without tax, for example a night you offered for free: under the regulation, it counts too.

Questions for the city

If you are unsure about your return or an exemption, contact the finance department (taxes and fees) of the city of Leuven. The full regulation and contact details are on the page Belasting op overnachtingen in toeristisch logies on leuven.be. Amounts and rules in this article come from that regulation, consulted on 23 October 2026.

Want your tourist tax to work out the same everywhere, from your website to your invoice? See the plans or try BedFlow PMS free for 30 days, no card details needed.