Netherlands increases VAT rate on certain supplies from January 2026

30 September 2024

From 1 January 2026 the Dutch government has confirmed (via its 2025 Tax Plan) a VAT rate increase from 9% to 21% on the following supplies:

  • Cultural and sports services such as entrance to museums, concerts, gyms etc.
  • Import and delivery of works of art, collectors' items and antiques.
  • Books, including e-books, newspapers and magazines.

Accommodation, including hotels, holiday homes and mobile homes.

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