The Tax Barometer is composed of
four trip elements: lodging, car rental, meals, and airport arrival
and departure. Each element of the trip is priced according to a
standard purchase by a hypothetical "WTTC Traveler" in each
destination.
This trip includes
the purchase of four nights' lodging, four days'
car rental, twelve meals, and one set of international arrival and
departure airport charges. Taxes imposed on these purchases
are then identified, recorded, and developed into a sector index.
Next, these elements are aggregated into a composite index for the
destination, based on the average cost of each element included in the
standardized trip. If you would like more
information on the development of the Tax Barometer, please refer to
our
research methodology. |
 |
Rank |
|
Total tax $ for 5-day/4-night trip: |
$161.05 |
23 |
|
Percentage of total item cost: |
15.16% |
26 |
|
Overall tax index: |
133 |
42 |
The first item in the above table represents
the combined tax total
paid by the WTTC Traveler in each of the four sectors in
Amsterdam. The second
item (percentage of total
item cost)
indicates what percentage of the total bill
is devoted to taxes.
The last item (overall tax index)
reflects the cumulative change in the amount
of tax paid in U.S. dollars between June 1994 and
June 2002.
The rankings show
how Amsterdam compares with other Tax Barometer cities; a ranking of 1
is most competitive, while a ranking of 52 is least competitive.
Summary:
Amsterdam currently has an
overall Tax Barometer index of 133, indicating a
33% increase in
travel-related taxes since June 15, 1994.
This increase can be attributed to higher
tax rates in both the car rental and airline sectors; tax rates on
accommodations and restaurant meals have remained steady over this
same period. For a five-day, four-night trip to Amsterdam, travelers
can expect to pay approximately $161.00 in tourism-related taxes, a
total that ranks as the 30th highest among all cities surveyed.
|
 |
Rank |
|
Average price for 4-day rental (mid-size) without taxes: |
$184.35 |
- |
|
Airport access fee: |
€35.00 |
 |
|
Value added tax (VAT): |
19.00% |
- |
|
Total charges for 4-day rental with taxes: |
$260.22 |
- |
|
Total tax $ for 4-day rental: |
$75.87 |
45 |
|
Percentage of total car rental cost: |
29.16% |
49 |
|
Car rental tax index: |
178 |
46 |
|
(
in rank column indicates a tax increase in Tax Barometer No. 11)
Summary:
In 1994, car rental taxes
included a NLG 20.00 airport surcharge and a Value Added Tax (VAT) of
17.5%. The airport surcharge has since been increased four times: in
1998 (to NLG 60.00), 2000 (NLG 65.00), 2001
(NLG 70.00), and 2002 (€35.00). The VAT on
car rentals was also increased in 2001 to 19.0%. These changes
represent a 78% increase in car rental taxes since 1994, and the tax
charges for a four-day mid-sized car rental now total nearly $76.00,
eighth highest among all cities surveyed.
Taxes represent almost 30% of the total car rental bill, fourth
highest among all cities. |
 |
Rank |
|
Average price for 4-nights lodging without taxes: |
$474.51 |
- |
| Value
added tax (VAT): |
6.00% |
- |
| Local
lodging tax: |
5.00% |
- |
| Total
charges for 4-nights lodging with taxes: |
$526.71 |
- |
|
Total tax $ for four-nights: |
$52.20 |
24 |
|
Percentage of total hotel room cost: |
9.91% |
24 |
|
Hotel
tax index: |
100 |
8 |
Summary: Taxes have remained steady in
Amsterdam's lodging sector since 1994. Amsterdam ranks near the
middle in both total tax dollars spent and the amount of taxes as a
percentage of the overall lodging bill. |
 |
Rank |
|
Average price for 12 restaurant meals
without taxes: |
$259.80 |
- |
| Value
added tax (VAT): |
6.00% |
- |
|
Total charges for 12 meals with taxes: |
$275.39 |
- |
|
Total tax $ for 12 meals: |
$15.59 |
14 |
|
Percentage of total restaurant meals cost: |
5.66% |
11 |
|
Restaurant tax index: |
100 |
5 |
Summary: As is the case with accommodations, taxes have remained steady
in the restaurant sector, and Amsterdam remains a price competitive
destination. The $15.59 in total tax collections for twelve
meals ranks as the third lowest among all surveyed destinations in
Europe. |
 |
Rank |
|
Passenger service charge: |
€10.89 |
- |
|
Security tax: |
€5.85 |
|
| Noise
isolation charge: |
€1.00 |
- |
|
Total tax $ for international arrival and departure: |
$17.39 |
27 |
|
Percentage of total trip cost: |
1.64% |
30 |
|
Air passenger tax index: |
158 |
26 |
| (
in rank column indicates a tax increase in Tax Barometer No. 11)
Summary:
Amsterdam is
one of Europe's more expensive destinations for airline passengers.
Although its total tax dollars spent on international arrivals and
departures ranks 27th overall, Amsterdam ranks 12th out of the 16
cities monitored in Europe. Air
passenger charges have risen 58% since 1994. The
airport security tax has been increased five times:
in 1996 (to NLG 8.00), 1999 (NLG 9.00), 2000 (NLG 9.50), 2001
(NLG 10.75), and 2002 (€5.85). Only
one new tax has been introduced in this sector: a noise isolation
charge was introduced in 2000 at a rate of NLG 1.00 per departing
passenger. In 2001, the rate was changed to €1.00. |
 |
|
Barometer No. 3:
The airport security
tax was increased from NLG 6.50 to NLG 8.00 and its passenger service
charge from 18.20 to 18.65.
Barometer No. 6:
The airport
surcharge for rental cars was increased from NLG 20.00 to NLG 60.00.
Barometer No. 8:
The airport security tax was increased to NLG 9.00 and the passenger
service charge was increased to NLG 22.10.
Barometer No. 9:
The airport surcharge for rental cars was increased to NLG 65.00, the
airport security tax was raised to NLG 9.50 and the passenger service
charge was increased to NLG 24.00. Additionally, a new noise
isolation charge of NLG 1.00 per departing passenger was introduced in
April 2000 for the purpose of funding the second phase of the Dutch
Ministry of Transportation’s Noise Isolation Project.
Barometer No. 10:
The VAT on car rentals was raised two percentage points to 19.0%, and
the airport surcharge on rental cars was increased to NLG 70.00. Both
changes went into effect in January 2001. Also, the airport security
tax was increased from NLG 9.50 to NLG 10.75, and the noise isolation
charge was changed from NLG 1.00 to
€1.00.
Barometer No. 11:
The airport
surcharge for car rentals was increased from NLG 70.00 to €35.00 as
of January 2002. In the airline sector, the security tax was
increased from NLG 10.75 to €5.85 effective April 1, 2002.
|
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