VAT on hot-air balloon rides set to rise to 21%
Published by:
Netherlands Enterprise Agency, RVO
< 1 min read
Effective date of this change in law: 1 January 2028
Prinsjesdag 2026 See all changesThere is a plan but the government has yet to decide
The government has proposed a change in rules. The proposal will also be debated in the Lower and Upper Houses of Parliament. The proposal may therefore still change, but it can be helpful to be aware of this in advance.
For whom?
- entrepreneurs who offer rides in hot-air balloons
What changes?
Do you offer hot-air balloon rides? From 1 January 2028, the VAT rate on hot-air balloon rides will rise from 9% to 21%.
The 21% VAT rate applies to hot-air balloon flights taking place on or after 1 January 2028. If a customer books and pays in 2027 for a hot-air balloon ride in 2028, the 21% VAT rate will also apply.
When?
The VAT rate for hot-air balloon rides is expected to increase from 9% to 21% on 1 January 2028.