How Does the Netherlands VAT Increase Affect Temporary Housing?

VAT Increase on Temporary Lodging in The Netherlands

As of 1 January 2026, the Dutch government has increased VAT on certain lodging from 9% to 21%. This concerns the following types of temporary lodging:

  • Hotels
  • Holiday homes
  • Serviced apartments
  • Bed and breakfasts
  • Airbnb properties
  • Hostels
  • Rental properties from booking platforms
  • Fully furnished trailers

The only exception is campgrounds, where you bring your own trailer or tent, which are still at a 9% VAT. There is no VAT on long-term rents.

If a property has already been booked in 2025 but will only be used in 2026, the new 21% VAT applies.

We are here to help you navigate this change. Reach out to your Altair Global representative or contact us below.

Published On: January 5, 2026

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As of 1 January 2026, the Dutch government has increased VAT on certain lodging from 9% to 21%. This concerns the following types of temporary lodging:

  • Hotels
  • Holiday homes
  • Serviced apartments
  • Bed and breakfasts
  • Airbnb properties
  • Hostels
  • Rental properties from booking platforms
  • Fully furnished trailers

The only exception is campgrounds, where you bring your own trailer or tent, which are still at a 9% VAT. There is no VAT on long-term rents.

If a property has already been booked in 2025 but will only be used in 2026, the new 21% VAT applies.

We are here to help you navigate this change. Reach out to your Altair Global representative or contact us below.

Published On: January 5, 2026

Share This Story, Choose Your Platform!