VAT and excise duty rate changes confirmed for implementation on 1 January 2026

✅ Key VAT Decisions

No increase in the standard VAT rate: The proposed rise from 21% to 22% was abandoned after coalition resistance. [vrt.be]
Targeted VAT increases:
- Hotels, campsites, takeaway meals, sport & leisure activities will move to 12% VAT (currently 6%). [brusselstimes.com]
Other discussions (not adopted):
- Earlier proposals to merge the 6% and 12% reduced rates into a single 9% rate were shelved. [vatcalc.com]

Gas: No VAT increase, but gradual rise in excise duties, making gas more expensive over time. [brusselstimes.com]
Electricity: Excise duties will decrease, making electricity cheaper. [brusselstimes.com]
These energy tax shifts are designed to compensate for the permanent VAT cut on energy (6% since 2023) and align with climate goals. [vat-consult.be]

Combined VAT and excise reforms are expected to generate €1.3–1.5 billion annually for the federal budget. [vrt.be]

Mandatory B2B e-invoicing starts 1 January 2026, followed by near real-time reporting in 2028. [grantthornton.be]
Broader fiscal measures include wage indexation adjustments and new taxes on parcels and financial assets. [vrt.be]

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Budget agreement Belgium: no general VAT increase

Budget Agreement Finalized: Belgian Prime Minister De Wever and deputy prime ministers have agreed on a budget plan aimed at saving €9.2 billion, resulting in increased prices for certain services like airline tickets, while reducing electricity costs.
High-Stakes Negotiations: The budget discussions were fraught with tension, as De Wever had threatened to resign if an agreement was not reached by early November 2025, highlighting the urgency for significant budget cuts.
Labor Strikes in Protest: Belgian trade unions are staging a three-day strike against government policies they consider “anti-social,” leading to significant disruptions in public transportation and a national strike on Wednesday, which will halt passenger flights from Brussels Airport.

No general VAT rate increase: The standard rate remains at 21%, not raised to 22%.
Targeted VAT rate adjustments: Hotels, campsites, sports/recreation services, and take‑away meals rise from 6% → 12%; pesticides move to 21%; non‑alcoholic beverages drop from 21% → 12%.
Energy VAT stability: No VAT increase on gas until 2030, maintaining relief for households and businesses.