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 (in Dutch).

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 will enter into effect on 1 January 2026. 

The 21% VAT rate also applies to advance payments and bookings made before 1 January 2026. For example, do you receive a booking in November 2025, but your guest does not stay at your hotel until February 2026? The 21% VAT rate will apply.