Introduction of amended Tourist Tax Bonaire
June 24, 2022
The public body of Bonaire has introduced new legislation with regard to the Tourist Tax. Working in close cooperation with Bonaire International Airport and the Bonaire Tourism Corporation, the current “room tax” and rental car tax will be substituted by a Tourist Tax (also referred to by the public body of Bonaire as Visitor Entry Tax) per July 1, 2022 (and January 1, 2023 for cruise ship passengers).
The Tourist Tax will impose a tax on any visitor to Bonaire. A visitor is defined as any person not being a resident of Bonaire or a member of the crew of a plane or ship. Non-residents 13 years and older are required to pay the Tourist Tax of USD 75 per person per visit. Non-residents 12 years and under, and residents of the former Netherlands Antilles are required to pay the Tourist Tax of USD 10 per person per visit, independent of the number of nights a visitor stays in Bonaire. Bonaire residents are exempt from the Tourist Tax and need to show a valid ID (sedula) to prove they are residents for the exemption to apply. Residents from the islands of the former Netherlands Antilles will also need to provide a proof of residency upon request.
The Tourist Tax will be due ultimately upon entry of Bonaire, but can be paid upon filing of a tax return prior to boarding the airplane to Bonaire.
Rental Car Tax, Room Tax and Cruise Ship Levies
The Rental Car Tax Ordinance will be withdrawn per July 1, 2022 and the levy on cruise ships will also be withdrawn per January 1, 2023.
The old Tourist Tax Ordinance will remain in place with a symbolic levy of USD 0.01 to ensure the ABB exemption will still apply. The ordinance will be withdrawn once the central government has changed the Tax Law BES accordingly.
If the hotel or the rental car company has already charged the current room tax or the rental car tax (upon pre-payment), these taxes will have to be refunded upon request by the hotel or rental car company.