A Dutch B.V. pays the same corporate tax, VAT and payroll tax in Amsterdam and Rotterdam. The differences are municipal: what the environment plan allows at the address, permits and Bibob screening for catering, holiday rental caps of 30 nights in Amsterdam and 60 in Rotterdam, property tax rates that are higher in Rotterdam, tourist tax of 12.5% against 6.5%, port land leased from the Port Authority, and a few national courts with a seat in one city or the other.
Same country, same law, different town hall
Every year someone asks us whether their B.V. will be taxed less in Rotterdam than in Amsterdam. It will not. A Dutch B.V. pays the same corporate tax, charges the same VAT and runs the same payroll wherever its office is. Company law sits in Book 2 of the Civil Code, the trade register is one national register at the KvK, and notaries apply the same rules in Zwolle as in Zuidas.
What changes is the town hall. Dutch municipalities decide what may happen at an address, who may serve a beer, how many nights a flat may host tourists, and what a building costs in property tax. Amsterdam and Rotterdam use those powers very differently. Amsterdam manages too many visitors in a small historic centre; Rotterdam runs Europe's largest port. Their rules follow their problems.
This note sets out those differences for a business choosing between the two cities, with The Hague, Utrecht and Eindhoven in one comparison table. The national side is in our notes on Dutch corporate tax and Dutch VAT registration.
Same
Corporate tax, VAT, payroll, B.V. law.
0.2525% vs 0.4129%
Non-residential, Amsterdam vs Rotterdam, 2026.
12.5% vs 6.5%
Of the room price, 2026.
30 vs 60 nights
Annual cap per home.
Zoning, the local by-law and integrity screening
The Environment and Planning Act. Since 1 January 2024 the Omgevingswet governs land use. Each municipality has one omgevingsplan, an environment plan covering its whole territory. On that date the old zoning plans and a set of national rules, the bruidsschat or 'dowry', were folded into each plan as a temporary part. Municipalities have until 2032 to replace that temporary part with their own rules, so both cities are rewriting their plans district by district.
For a business the first question is simple: does the plan allow your use at this address? Office, shop, catering, hotel and industry are separate functions, and catering is often split into categories by nuisance. If the use is not allowed, you need an environmental permit for an activity outside the plan, which can take months and may be refused. A lease of a shop does not make a cocktail bar lawful.
The local by-law. Each city has an Algemene Plaatselijke Verordening (APV), the general local by-law. It covers public order: catering licences, opening hours, terraces, events, signs, and nuisance. Amsterdam and Rotterdam each have their own APV, and districts within them can have different hours.
Integrity screening. Under the Bibob Act, a municipality may refuse or withdraw a permit if there is a serious risk that it will be used to launder criminal money or to commit crimes. Both cities apply it actively to catering, coffeeshops, sex businesses, real estate deals and some subsidies, under their own published Bibob policies. In practice you answer a questionnaire about owners, directors, financiers, the lease and the source of the money. A missing loan agreement from a cousin abroad can stall an opening for weeks.
| Item | Amsterdam | Rotterdam |
|---|---|---|
| Land use | Omgevingsplan Amsterdam | Omgevingsplan Rotterdam |
| Local by-law | APV Amsterdam | APV Rotterdam |
| Integrity screening | Bibob policy, applied to catering, real estate and more | Bibob policy, applied to catering, real estate and more |
| Environmental service | Omgevingsdienst Noordzeekanaalgebied | DCMR Milieudienst Rijnmond |
Law and practice: Omgevingswet, in force 1 January 2024, and its transitional law (temporary part of the omgevingsplan); Wet bevordering integriteitsbeoordelingen door het openbaar bestuur (Wet Bibob), Articles 3 and 9; APVs of both municipalities on lokaleregelgeving.overheid.nl.
Bars, restaurants, shops, hotels and coffeeshops
Three permits for one bar. A restaurant or bar usually needs an exploitation permit under the APV, an alcohol licence under the Alcoholwet if it serves alcohol, and a terrace permit for tables outside. The alcohol licence names the managers, who must be at least 21, have a Social Hygiene certificate and good conduct; the premises must meet layout rules. Bibob screening runs alongside.
Amsterdam centre. Amsterdam has spent a decade trying to make its centre liveable, and businesses feel each step. Since 2017 its zoning has blocked new shops aimed mainly at tourists in the historic centre: waffle, cheese and souvenir shops, ticket outlets. Since April 2024 a new hotel needs, in principle, an existing one to close, and the replacement must be better; hotels with permits already granted were exempt. In the red light district, the Wallen, measures from 2023 brought earlier closing for window prostitution and catering at weekends and a ban on smoking cannabis in the street.
Rotterdam centre. Rotterdam's problem has been the reverse: too few people downtown in the evening. Its policy has encouraged catering, events and hotels in the centre. We found no city-wide hotel stop; location choices are steered through the environment plan. Its permits are no easier, but the question is more often 'where' than 'whether'.
Coffeeshops. Coffeeshops operate under a national tolerance policy and a local permit. Both cities allow existing coffeeshops but not new ones in practice. Neither takes part in the national closed coffeeshop chain experiment, whose full phase began on 7 April 2025 in ten municipalities, including Breda, Tilburg, Groningen and Arnhem.
Shop hours. The Shop Hours Act lets each municipality decide on Sunday opening. Both cities allow Sunday trading widely, under their own ordinances; check the hours for your street.
A B.V. wants a 60-cover restaurant with a bar and a 20-seat terrace, in rented premises with a WOZ value of EUR 1.5 million. Amsterdam Centrum: first, the environment plan must allow catering of this category at the address; a former shop often does not. If it does, the B.V. applies for the exploitation permit, alcohol licence and terrace permit, and Bibob screening follows. The terrace must fit the city's terrace rules for that street, and centre closing hours are strict. Indicatively, three to six months from complete application to opening, longer if the use must first be permitted. Property tax: the user rate is 0.1832%, so EUR 2,748 a year. Rotterdam Centrum: the same three permits and the same screening. Catering-friendly zoning makes a suitable site easier to find. The user rate is 0.2944%, so EUR 4,416 a year. Food is subject to 9% VAT and alcohol to 21% in both cities.
Law and practice: Alcoholwet, in force 1 July 2021, Articles 3 and 8; Winkeltijdenwet, Article 3; Amsterdam hotel policy, April 2024, as reported by NPR/OPB, 19 April 2024; Rijksoverheid, start of the experimental phase of the closed coffeeshop chain experiment on 7 April 2025; Opiumwet; OZB rates per the 2026 ordinances cited in section 05.
Short-stay rental, housing permits, leasehold and leases
Holiday rental in Amsterdam. A resident may rent out his or her own main home to tourists for up to 30 nights a year, to no more than four guests at a time, with a registration number shown in every listing, a holiday rental permit and a notification before each stay. Under the city's escalation policy, neighbourhoods with high nuisance and tourist pressure move to 15 nights. A draft designation published in January 2026 listed eight areas, seven in Centrum plus Oude Pijp, to apply from 1 April 2026; check the final list. A dedicated short-stay flat, with no resident, is not holiday rental. It is a hotel use and runs into the hotel policy.
Holiday rental in Rotterdam. Rotterdam's 2025 ordinance on the housing stock also requires a registration number and a notification of each rental, but caps holiday rental at 60 nights a year. It too is limited to the main resident. Fines rise to EUR 21,750 for repeat breaches. In both cities, offering a home to tourists without the main resident living there is a withdrawal of housing from the stock, which needs a permit.
Buy-to-let protection. Both cities use the opkoopbescherming in the Housing Act: a buyer of a cheaper home may not rent it out for the first four years without a permit. Rotterdam applies it in sixteen neighbourhoods to homes with a WOZ value below EUR 470,000. Amsterdam applies it to lower and middle segment homes under its own ceiling. Rotterdam also uses the Rotterdam Act, the Act on special measures for urban problems, which lets it require a housing permit and an income or screening test for new residents in designated streets.
Leasehold. Much land in Amsterdam is held on erfpacht, ground lease from the city, not freehold. Since 1 October 2017 new rights are perpetual, under the city's 2016 general terms, and the annual ground rent, the canon, can be paid yearly or bought off. Older continuous leases are revised at the end of each period, which can raise the canon sharply. Rotterdam also issues land in leasehold, more often for commercial sites, with its own canon rules and an option to buy the freehold. A buyer of business premises in either city should read the leasehold deed before the price: permitted use is in the deed too, and changing it can cost a premium.
Commercial leases are national. Shop and restaurant leases fall under Article 7:290 of the Civil Code, with protection of five plus five years; office leases fall under Article 7:230a, with limited eviction protection. The city does not change that.
An investor wants to buy a flat and let it to tourists, earning EUR 200 a night. Amsterdam: unless the investor lives in the flat, holiday rental is not available, and a dedicated short-stay use meets the hotel stop and the housing permit regime. If a resident lets her own flat for 30 nights, tourist tax at 12.5% is EUR 25 a night, EUR 750 a year; at 15 nights, EUR 375. Rotterdam: the same main-resident rule, but 60 nights. At 6.5% the tax is EUR 13 a night, EUR 780 a year. A serviced-apartment business needs a building whose environment plan allows short stay, in either city. Rooms are subject to 21% VAT from 1 January 2026.
Law and practice: Huisvestingswet 2014, Articles 21 and 41; Wet toeristische verhuur van woonruimte; Huisvestingsverordening Amsterdam 2024 and Beleidsregel escalatieladder vakantieverhuur; Gemeenteblad Amsterdam 2026, 622; Verordening samenstelling Woningvoorraad Rotterdam 2025, in force 1 July 2025; Wet bijzondere maatregelen grootstedelijke problematiek; Amsterdam Algemene Bepalingen voor eeuwigdurende erfpacht 2016; Rotterdam Beleidsregel canonpercentage en rekenrente bij erfpacht, 1 January 2025; Civil Code, Articles 7:230a and 7:290.
OZB, tourist tax and other levies in 2026
OZB. The property tax is levied on the WOZ value set by the municipality. For non-residential property there are two parts: the owner pays the owner rate and the user pays the user rate. An owner-occupier pays both. Rotterdam's rates are markedly higher. On a building valued at EUR 1.2 million used by its owner, the 2026 bill is about EUR 5,228 in Amsterdam (0.4357%) and EUR 8,488 in Rotterdam (0.7073%).
| Local tax, 2026 | Amsterdam | Rotterdam |
|---|---|---|
| OZB non-residential, owner | 0.2525% of WOZ | 0.4129% of WOZ |
| OZB non-residential, user | 0.1832% of WOZ | 0.2944% of WOZ |
| OZB residential, owner | 0.0527% of WOZ | 0.0643% of WOZ |
| Tourist tax | 12.5% of the room price | 6.5% of the room price |
| Day-visitor tax | EUR 15 per person per day for cruise passengers in transit | No equivalent found |
| Business improvement zones | Yes, street by street | Yes, street by street |
Tourist tax. Amsterdam's 12.5% is among the highest in Europe and stays unchanged for 2026. Rotterdam charges 6.5%. Both are calculated on the price of the stay excluding the tax. Amsterdam's day-visitor tax charges EUR 15 per person per day for cruise passengers in transit; the city also plans to move sea cruise ships out of the centre.
Other levies. Sewerage charges, waste collection for businesses, levies on use of public space for terraces and signs, and parking permits are set in each city's annual ordinances. Business improvement zones (BIZ) are common in both cities: where most owners or users in a street vote for one, all pay a levy that funds street promotion and security.
Law and practice: Gemeentewet, Articles 220 to 220h (OZB), 224 (tourist tax); Verordening onroerendezaakbelastingen Amsterdam, version in force from 20 December 2025, Article 5; Verordening onroerendezaakbelastingen Rotterdam 2026, Article 5; Toeristenbelastingverordening Rotterdam 2026, Article 5 (6.5%); KHN, 'Toeristenbelasting Amsterdam blijft in 2026 gelijk'; Verordening Dagtoeristenbelasting Amsterdam, Article 5, version from 22 November 2025; Wet op de bedrijveninvesteringszones.
Rotterdam's port against Amsterdam's
The landlord. The Port of Rotterdam Authority, Havenbedrijf Rotterdam N.V., is an unlisted company owned about 70% by the municipality and 30% by the State. It develops and manages the port area, including Maasvlakte 2. Sites are not sold; companies receive them in ground lease or under rights of use, on the Authority's general terms, often for decades.
Port rules. The Harbour Master enforces the Rotterdam port by-law, the Havenverordening, on navigation, berths, dangerous goods and waste. Terminals and ships in international traffic fall under the ISPS Code on port security. Environmental permits and supervision for industry in the Rijnmond region are handled by DCMR Milieudienst Rijnmond, which works for the province of South Holland and the municipalities. Plants with large quantities of hazardous substances are Seveso sites under the BRZO regime, with safety reports and joint inspections.
Customs. Customs is national, but Rotterdam has its largest office. Importers use customs warehousing, temporary storage, authorised economic operator (AEO) status and, for many goods, simplified declarations. Customs appeals go to the Noord-Holland district court, the only Dutch court that hears them.
Amsterdam. Port of Amsterdam, wholly owned by the city, manages Westpoort and the North Sea Canal area. It also issues land in ground lease. It is much smaller. Environmental permits there come through the Omgevingsdienst Noordzeekanaalgebied.
A non-EU group imports consumer electronics in containers and distributes to five Member States. Rotterdam: it leases a warehouse from a logistics developer on port land or nearby, applies for a customs warehouse licence and AEO status, and appoints a fiscal representative to defer import VAT under Article 23. If it builds its own facility, the site comes in ground lease from the Port Authority, and DCMR handles any environmental permit. Amsterdam: the same customs and VAT licences, but fewer deep-sea container services, so containers usually arrive via Rotterdam or Antwerp and travel on by barge or truck. Our notes on CBAM for importers and bank accounts for Dutch trading companies cover the next steps.
Law and practice: Port of Rotterdam, 'Our organisation'; Port of Rotterdam, General terms for rights of use 2015; Havenverordening Rotterdam 2020; Besluit risico's zware ongevallen 2015 (BRZO) implementing Directive 2012/18/EU; Union Customs Code, Regulation (EU) No 952/2013, Articles 38 and 240; Wet op de omzetbelasting 1968, Article 23; rechtspraak.nl, Rechtbank Noord-Holland, areas of law.
Where disputes go and how people are hired
Ordinary disputes. The district court is the one for the defendant's address unless the contract chooses another. Amsterdam and Rotterdam each have a district court and a court of appeal region.
| Institution | Seat | Why it matters |
|---|---|---|
| Enterprise Chamber (Ondernemingskamer) | Amsterdam Court of Appeal | Inquiry proceedings into mismanagement, squeeze-outs, annual accounts disputes, works council appeals |
| Netherlands Commercial Court | Amsterdam District Court and Court of Appeal | International commercial cases in English, by agreement of the parties |
| Rotterdam District Court | Rotterdam | First instance for appeals against ACM, AFM and DNB decisions; maritime and transport cases |
| Noord-Holland District Court | Haarlem | The only court for customs appeals |
| Netherlands Arbitration Institute | Rotterdam | Arbitration rules; Amsterdam is its default seat |
| KvK and notaries | National | One trade register; notaries work nationwide |
Hiring. Employment law, payroll tax and the immigration rules are national. A highly skilled migrant needs EUR 5,942 a month from age 30 and EUR 4,357 below 30 in 2026, and the 30% ruling works the same in both cities; see our notes on the 30% ruling and hiring an employee. Each city has a one-stop desk for international staff, IN Amsterdam and the Rotterdam International Center, where the IND and the municipality register newcomers in one visit.
Incentives. Both cities run innovation and start-up programmes. They change often; treat them as a bonus, not a reason.
| City | Distinctive feature | Watch for |
|---|---|---|
| Amsterdam | Finance, tech, creative; Enterprise Chamber and NCC | Centre restrictions, hotel stop, leasehold, 12.5% tourist tax |
| Rotterdam | Port, logistics, energy; regulatory court | Higher OZB rates, port land leases, DCMR permits |
| The Hague | Government, international organisations, CBb | Embassy and NGO-oriented office market |
| Utrecht | Central location, services | Tight office market |
| Eindhoven | Technology and manufacturing | Industrial permits; Brainport ecosystem |
Law and practice: Burgerlijk Wetboek, Book 2, Articles 2:344 and 2:92a (Enterprise Chamber); Wet Netherlands Commercial Court, in force 1 January 2019; rechtspraak.nl, NCC news, April 2026; Bevoegdheidsregeling bestuursrechtspraak; Vreemdelingencirculaire, B5 (2026 thresholds per IND); Wet op de loonbelasting 1964, Article 31a.
Check your premises in both cities
A practical order of work for any business choosing between the two cities:
- Zoning first. Ask the city or check the omgevingsplan for the address before signing a lease or deed.
- Permits and Bibob. Prepare ownership and financing documents early; screening is where openings stall.
- Leasehold. If buying, read the erfpacht deed: canon, permitted use and revision date.
- Local taxes. Budget OZB, tourist tax, BIZ levies and parking.
- Port and customs. For logistics, negotiate the land lease and apply for customs licences in parallel.
Now describe your business. The checker simplifies the rules above; it is general guidance, not legal advice.
Amsterdam or Rotterdam: what does your business need?
Describe the business and the premises. You get the permits and checks in each city, an illustrative 2026 property tax (OZB) bill, red flags and next steps.
Same corporate tax, VAT and B.V. law in both cities.
Decides whether your use is allowed at the address.
Rotterdam's rates are markedly higher.
30 nights in Amsterdam, 60 in Rotterdam.
Amsterdam vs Rotterdam: frequent questions
Is a Dutch B.V. taxed differently in Amsterdam and Rotterdam?
No. Corporate tax, VAT, payroll tax, dividend tax and B.V. law are national. The same rates and filings apply in both cities. What differs is municipal: zoning, permits, local taxes and enforcement.
Which city charges more property tax on business premises?
On 2026 rates, Rotterdam. Its owner rate for non-residential property is 0.4129% of the WOZ value and its user rate 0.2944%, against 0.2525% and 0.1832% in Amsterdam. An owner-occupier of a building valued at EUR 1.2 million pays about EUR 5,228 in Amsterdam and EUR 8,488 in Rotterdam.
How many nights can I rent out my home to tourists?
In Amsterdam 30 nights a year, and 15 in neighbourhoods the city has designated under its escalation policy, with a registration number, a permit and a notification for each stay. In Rotterdam 60 nights a year, with a registration number and a notification. In both cities only the main resident may do it.
Can I open a new hotel in Amsterdam?
Only in limited cases. Since April 2024 a new hotel needs, in principle, an existing one to close, and the replacement must be better, for example more sustainable. Hotels that already held permits were not affected.
Do I need to go to court in Amsterdam if my company is in Rotterdam?
For most disputes, no: the court is the one for the defendant's address or the one agreed in the contract. Some matters are national: Enterprise Chamber cases go to Amsterdam, appeals against ACM, AFM and DNB decisions start in Rotterdam, and customs appeals go to the Noord-Holland court in Haarlem.
What is Bibob and will it apply to me?
The Bibob Act lets a municipality refuse or withdraw a permit if there is a serious risk that it will be used to launder money or commit crimes. Both cities apply it to bars, restaurants, coffeeshops and other sensitive sectors. Expect questions about owners, financiers and the source of funds.