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Netherlands to Increase VAT Rates for Accommodation and Cultural Services in 2026

  • Dutch government proposes switching accommodation and cultural services from 9% reduced rate to 21% standard rate in 2026
  • Review concluded that accommodation and cultural services will be reclassified
  • Accommodation (except camping) will be subject to standard 21% VAT rate
  • Cultural services (except cinema and day recreation) will also shift to standard rate

Source: vatcalc.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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