Tourist tax for your B&B: how the city tax works and how to invoice it correctly

Almost every B&B operator in Belgium runs into it sooner or later: the tourist tax — also called the city tax, accommodation tax or "logiesbelasting". It is not a federal or regional tax, but a municipal levy. And that is exactly what makes it confusing: each municipality decides for itself whether it charges the tax, how much it is, and how you have to declare it.

In this article: what the tourist tax actually is, how to calculate it, how to put it correctly on your invoice, and how to keep the declaration to the municipality smooth — even when your bookings come in via Booking.com or Airbnb.

What is the tourist tax exactly?

It is a municipal tax on overnight stays in tourist accommodation. Cities like Ghent, Bruges, Antwerp and Brussels charge it; many smaller municipalities do not. You don't pay it out of your own pocket — you collect it from the guest and pass the amount on to the municipality periodically.

Important: the tourist tax is completely separate from VAT. Since 1 March 2026 Belgium applies 12% accommodation VAT (previously 6%); that VAT goes to the federal state. The tourist tax goes to the municipality. They are two separate amounts that you process side by side — never confuse them.

How is it calculated?

There are two common models:

1. Per person per night — for example a fixed amount per adult per overnight stay. Two guests staying three nights = 2 × 3 = 6 taxable overnight stays.
2. Per room per night — a fixed amount per rented room, regardless of the number of people.

Most Belgian cities work per person per night. Children under a certain age (often 12 or 18) are usually exempt — always check your municipality's tax regulation, because both the rate and the exemptions differ widely from city to city.

A worked example with a fictional rate of €2.50 per person per night: a couple staying two nights pays 2 people × 2 nights × €2.50 = €10 tourist tax, on top of the room price and VAT.

Included in the price, or a separate line?

There are two schools of thought here:

• Included in the room price. Simple for the guest, but you lose oversight and the guest can't see what they are paying for.
• As a separate line on the invoice. More transparent and cleaner for your bookkeeping. The guest sees "Tourist tax: €10" listed separately, and you can easily report the amount to the municipality.

We recommend the separate line. It keeps your declaration simple and avoids discussion with the guest — especially for OTA bookings.

Watch out with Booking.com and Airbnb

With direct bookings via your own website you control everything. With OTAs it gets trickier:

• Some platforms collect the city tax automatically in certain cities, others don't.
• For most Belgian municipalities you are responsible for collecting the tourist tax — even if the booking came through an OTA.

So check per channel whether the tax has already been collected. Never charge it twice, but never let it slip either: in an audit you are liable for the full amount due, not the platform.

The declaration to the municipality

Most municipalities require a periodic declaration — quarterly or yearly — with the number of overnight stays and the amount due. So for each booking you should record:

• the number of people
• the number of nights
• which guests are exempt (children)

Tracking this manually in Excel not only costs time but also leads to mistakes — a forgotten child, a double count, a booking that falls outside the period. A system that calculates and totals the tourist tax automatically per booking gives you, in one click, exactly the figure the municipality asks for.

How BedFlow PMS handles it

In BedFlow PMS you set the tourist tax once per property: the rate, whether it is calculated per person or per room, and which ages are exempt. After that:

• the system calculates the tax automatically for every booking, based on the number of guests and nights;
• it appears as a separate line on the proforma and the final invoice;
• you get a report per period with the total number of overnight stays and the amount due — ready for your municipal declaration.

For a B&B like Burgemeestershof in the Ghent region that saves an evening of Excel work every quarter. Read more about how a PMS simplifies your admin in What is a PMS for your B&B?; you'll find the technical settings in the documentation.

In summary

• The tourist tax is a municipal levy, separate from VAT, that you collect from the guest and pass on.
• It is usually calculated per person per night, with an exemption for children.
• Put it as a separate line on your invoice — transparent for the guest and simple for your declaration.
• Watch out with OTA bookings: often you have to collect the tax, not the platform.
• Let a PMS handle the calculation and reporting, so you don't lose time or make mistakes.

BedFlow PMS calculates the tourist tax automatically per booking and delivers your declaration report in one click. Check the pricing or try it free for 30 days — no credit card required.