Dutch VAT Rate on Accommodation to Increase in 2026
The government plans to increase the VAT rate for accommodation services in the Netherlands from 9% to 21% by January 2026.
Increase Dutch VAT Rate on Accommodation by 2026
The Dutch government has announced a significant change in VAT rates for overnight accommodations. Starting from 1 January 2026, the VAT rate will increase from 9% to 21%.
The 21% VAT rate will apply to short-stay accommodation, including:
- Hotels
- Holiday homes
- Bed & Breakfasts (B&Bs)
- Guesthouses
- Hostels
- Accommodation rented through platforms
- Furnished mobile homes
However, camping accommodation will continue to be taxed at 9%.
The reason for this VAT increase is that the government aims to increase tax revenues through this higher VAT rate, and close a budget gap.
The new VAT rate is not final yet. It must first pass through the Lower and Upper Houses (Tweede and Eerste Kamer) of parliament. If approved, the law will be published in the Government Gazette before coming into effect. For more details, visit the official Dutch government business portal.
Other VAT Rate Proposals by 2026
The government also proposed raising VAT from 9% to 21% for culture, books, and sports. This would include books, e-books, newspapers, and magazine; concerts, theatre and dance performances; gym fees; or access to public museums. According to the initial proposal, the 9% VAT rate would remain in place for cinemas, amusement parks, playgrounds, zoos, and non-commercial sports clubs. However, Parliament rejected this proposal for the moment. Learn more about it in the Dutch government business portal.
The Dutch government is exploring other alternatives to cover the budget gap through VAT. These include raising the standard VAT rate from 21% to 21.4% and, more recently, having a single VAT rate of 17% or 18%.
VAT on Agricultural Goods by 2025
Starting 1 January 2025, notable VAT changes will take effect in the Netherlands impacting the VAT rate on certain agricultural goods, as well as the introduction of the EU small businesses scheme.
Find more information about the new small business scheme to foreign companies.
Key adjustments include the increase in the VAT rate from 9% to 21% for specific items. This rate hike will apply to non-food grains and legumes, seed potatoes for fruit and vegetable cultivation, feathered livestock, offal, beet roots, agricultural and horticultural seeds, round wood, straw, animal feed, flax, and wool.
Businesses involved in these goods should prepare for these adjustments to ensure compliance with the updated VAT requirements.
Find here the official information.