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VAT rate on culture, books, and sports set to increase to 21% (repealed)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Please note: this change has been repealed on 14 November 2024 (in Dutch).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
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Questions relating to this article?

Please contact the Netherlands Enterprise Agency, RVO