Amsterdam tightens the screw on tourism: a further update

Amsterdam is pushing ahead with its efforts to limit mass tourism and protect the capital of the Netherlands as a place to live after previously placing increasing restrictions on hotel development and rules capping overnight stays. The Amsterdam municipality has since announced or introduced further measures. This article addresses the following points: 

• the preparatory decision that effectively freezes new hotel development; 
• the increasingly strict rules on short-stay holiday rentals;
• the potential rise in tourism tax; and  
• plans for a new city-owned property fund.

Hotel stop: preparatory decision adopted

Amsterdam has further tightened its overnight stay policy (overnachtingsbeleid) by adopting a preparatory decision, which imposes a city-wide "hotel bed stop" (hotelbeddenstop). Under Dutch planning law, a preparatory decision (voorbereidingsbesluit) made under the Environment and Planning Act (omgevingswet) allows the municipality to freeze the current planning rules while new ones are drafted. While the freeze is in place, applications for new hotel permits or conversions to hotel use can be put on hold or refused if they conflict with the planned new rules. 

The decision applies across the entire city and takes effect immediately.

Importantly, the "bed stop" goes beyond blocking new hotels. It also prevents existing hotels from expanding or adding extra beds and rooms. In effect, the total number of hotel beds in Amsterdam is now capped at its current level. The preparatory decision applies city-wide and has entered into force.

The preparatory decision is temporary. During this period, the municipality will prepare a new environmental plan (omgevingsplan) to make the hotel stop a permanent part of its planning rules. This move signals Amsterdam’s shift from a policy of restricting hotel growth to one of freezing it almost entirely, leaving little room for any new hotel supply.

Stricter rules on short stay rentals

On top of the hotel restrictions, Amsterdam is also tightening the rules on holiday rentals. Currently, homeowners can rent out their property on platforms like Airbnb for up to 30 nights per year. From 1 April 2026, this will be cut to 15 nights in the city centre and the Pijp district.

Rather than introducing a quota system (i.e. setting a fixed number of rental permits), the city chose to reduce the number of nights allowed. The reasoning was that a quota could would take away the right to rent out a home entirely for many residents, and would be harder to manage.

Possible further increase in tourism tax from 2027

Amsterdam’s tax of 12.5% of a room price is already the highest tourism tax (toeristenbelasting) in Europe. This rate will remain throughout 2026. The overall tax on hotel stays, however, is about to rise sharply. From 1 January 2026, the Dutch national VAT rate on hotel accommodation will go up from 9% to 21%. Together with the 12.5% tourism tax, this means the total tax rate will be around 33.5%, which is a significant jump that is likely to increase room rates and reduce demand.

The municipal executive (college van B&W) will be watching closely to see how these tax increases affect visitor numbers. If overnight tourist stays do not fall below 20 million despite the higher tax burden, the executive states it may gradually increase the tourism tax between now and 2030. The earliest increase is expected to come in 1 January 2027.

Proposed municipal real estate fund 

Amsterdam is also looking into setting up a city-owned property fund (vastgoedfonds) to help manage tourism activity. The idea is for the municipality to buy commercial real estate, particularly in busy tourist areas, to stop them being turned into souvenir shops or other tourist businesses. By owning these properties directly, the city could control the mix of tenants and encourage ground-floor shops and services that serve residents. The details and legal structure are still being worked out, but this initiative shows Amsterdam's willingness to use its spending power in addition to regulation to manage the impact of tourism.

Outlook

Taken together, these measures show a clear direction. Amsterdam is pulling out all the stops. It is using planning laws, housing regulation, tax policy and direct market intervention to manage tourism volumes and protect livability. Property owners, investors, hotel operators, and short-stay rental platforms active in Amsterdam should keep a close eye on these developments and consider their potential exposure.

For more information on how Amsterdam’s tourist polices might affect your business, contact your CMS client partner or the CMS experts who contributed to this article.