Business.gov.nl uses cookies to improve the website. These functional and analytical cookies do not contain your personal data. Do you want to watch video content? Third parties may place tracking cookies to track your online behaviour. You can refuse these tracking cookies. How cookies are used on Business.gov.nl.

VAT rate on culture, books, and sports set to increase to 21% (repealed)

Published by:

Netherlands Enterprise Agency, RVO

< 1 min read

Nederlandse versie

Effective date of this change in law: 1 January 2026

Please note: this change has been repealed on 14 November 2024 (in Dutch).

What was supposed to change?

The VAT rate on culture, books, and sports was to increase from 9% to 21%.

The VAT increase would apply to, for instance:

books, e-books, newspapers, and magazines (including lending these)
concerts, music festivals, theatre and dance performances, cabaret, and musicals
commercial sports activities, for example gyms (fitness centres), ski slopes, ice rinks, and on-site sports classes
access to sports events (also applies to non-commercial sports clubs)
public museums

For whom?

entrepreneurs in the cultural sector
entrepreneurs in the sports sector

Amendments

VAT on overnight accommodation goes up from 9% to 21% in 2026
Effective date: 1 January 2026

This article is related to:

Culture, amusement, sports, and media Taxes, charges, and levies

Related articles

Questions relating to this article?

Please contact the Netherlands Enterprise Agency, RVO

+31 (0)88 042 44 00 Contact form Ask other entrepreneurs for advice on Higherlevel.nl