What has been decided?
- The Belgian government has postponed the VAT increase from 6% to 12% for hotels, campsites, sports, entertainment, and take-away until March 1, 2026. It was originally planned for January 1, but sectors were given extra time to adapt. [vrt.be], [hln.be]
- The postponement also applies to the VAT reduction on non-alcoholic drinks (from 21% to 12%) in hospitality. [vrt.be]
Why the delay?
- Strong opposition from the hotel and hospitality sectors, citing existing bookings and contracts that cannot easily be adjusted. [vrt.be], [leisure360.be]
- Vice Prime Minister Frank Vandenbroucke confirmed no exceptions will be made, including for Pairi Daiza or specific products like supermarket lasagnas. [redactie24.be]
What does the increase cover?
- Accommodation (hotels, campsites, holiday parks)
- Sports and leisure (festival tickets, cinema)
- Take-away meals
- Entertainment (details still pending, but includes cinema and festival tickets) [btw-lijn.be], [accountable.eu]
There is still uncertainty about:
- How to distinguish between cultural and leisure activities.
- Rules for take-away meals in supermarkets. [hln.be]
Impact on consumers and businesses
- A hotel room priced at €100 (excluding VAT) currently costs €106 with 6% VAT; from March, it will be €112 with 12% VAT. [hln.be]
- Campsites expect annual bills to rise by €200–€250 due to 12% VAT on all costs (pitch, utilities, local taxes). [tweres.be]
- Hospitality associations warn of added pressure from tourist taxes and request a transition period. [leisure360.be]
- Join our Linkedin Group on ”VAT Rates – Legislative changes”, click HERE
- Global upcoming VAT rate changes – VATupdate
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