- VAT Increase in 2026: The 2025 Tax Plan will increase VAT from 9% to 21% for accommodation, culture, sports, and media starting 1 January 2026, with specific transitional arrangements in place.
- Transitional Arrangements:
- For accommodation: Transfers of single-use vouchers and payments made in 2025 for benefits in 2026 and beyond will be charged 21% VAT.
- For culture, sports, and media: Transfers of vouchers and payments made up to 30 June 2025 for benefits in 2026 and beyond will be charged 9% VAT; those made after 30 June 2025 will be charged 21% VAT.
- Specific VAT Rates and Investigation: The VAT increase applies to various cultural, sports, and media activities (e.g., art supply, books, gyms, museums, concerts), while the 9% rate continues for cinemas, amusement parks, and zoos. An alternative measure for this VAT increase is under investigation.
Source Taxence
