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From January 1, 2026, the VAT rate for the provision of accommodation will be 21%.
This change affects businesses that offer accommodation, such as hotels and holiday homes. The reduced rate of 9% can be applied to individual transactions such as access to a swimming pool or amusement park. This means that for all-inclusive prices, a split will have to be made in the fee.
The reduced VAT rate (9%) for culture, media, and sports will remain to apply from January 1, 2026.
04 Nov 2025 at 1:24 pm
1 min
1 min
Published by:
Daniëlle van der Meulen-Idema
Sr. VAT & Tax Technology Specialist
Daniëlle van der Meulen-Idema
Sr. VAT & Tax Technology Specialist
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- Pincvision Headquarter
- Terborgseweg 102
- 7005 BC Doetinchem
- The Netherlands
- Pincvision UK Ltd.
- 56 Leman Street
- E1 8EU London
- United Kingdom
+31(0)884321800
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