- From January 1, 2026, the VAT rate for accommodation (logies) and related services increases to 21%.
- Separate facilities like breakfast or access to a pool/attraction park remain at the reduced 9% VAT rate.
- For all-in prices, the total must be split: the accommodation part is taxed at 21%, and separate facilities at 9%, based on their market value proportions.
- Example: For a €150 all-in price, €120 (80%) is taxed at 21% (accommodation), and €30 (20%) at 9% (breakfast).
Source: belastingdienst.nl
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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