VAT rate on culture, books, and sports set to increase to 21% in 2026

What changes?

Are you an entrepreneur in the cultural sector? Do you create art, sell books, or give concerts? Or are you an entrepreneur in the sports sector? Do you for example own a gym or do you offer other commercial sports activities? The VAT rate on culture, books, and sports is set to increase from 9% to 21%.

The VAT increase will 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

The lower 9% VAT rate will continue to apply to cinemas, amusement parks, playgrounds, ornamental gardens, circuses, fun fairs, zoos, and non-commercial sports clubs.

With this measure, the government aims to raise its tax revenue. And to simplify the tax system.

For whom?

• entrepreneurs in the cultural sector
• entrepreneurs in the sports sector

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).