VAT on overnight accommodation goes up from 9% to 21% in 2026

What changes?

Do you offer overnight accommodation (lodging)? The VAT rate for overnight accommodation will go up from 9% to 21% in 2026.

The 21% VAT rate will apply to short-stay accommodation such as:

• hotels
• holiday homes
• bed and breakfasts (B&Bs)
• guesthouses
• hostels
• accommodation rented through platforms
• furnished mobile homes

The VAT rate for camping will remain 9%.

The government wants to increase tax revenues with the higher VAT rate.

For whom?

• Owners of accommodation offering short-stay overnight accommodation.

When?

The change in law is expected to enter into effect on 1 January 2026

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Lower and Upper Houses (Tweede en Eerste Kamer) of parliament. After publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch) the law can take effect.

Do you think government rules are unclear?

Do the rules create unnecessary administrative burdens? Or do you know how the rules could make doing business easier? You can report this (anonymously) to the Regulatory Reporting Centre (Meldpunt regelgeving).