- 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.
Latest Posts in "Netherlands"
- Settlement on VAT Revision for City Office Limits Refund, Court Awards €33,105 Plus Statutory Interest
- Dutch Court: Fiscal Representation Cannot Be Required for VAT Zero-Rate Where Mutual Assistance Exists
- Supreme Court Refers VAT Deduction Dispute on Mixed Costs in Financial Instruments to Hague Court
- No VAT Deduction Allowed for ICT Manager’s Mobile Phone Bundles, Court Rules
- No Penalty for Lack of Intent in Dutch VAT Non-Payment, Supreme Court Rules
