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Public Netherlands Author: Ljubica Blagojević
On 2 October 2025, the Dutch House of Representatives approved a bill amending the 2025 Tax Plan. The law keeps the reduced 9% VAT rate for culture, media, and sports, reversing the planned increase to 21%, while accommodation will still see its VAT rise to 21% from January 2026. To offset the revenue loss, inflation adjustments to certain income and payroll tax brackets will be limited. The measure reflects a political compromise: supporting cultural accessibility while shifting fiscal pressure to accommodation services and taxpayers. The bill now awaits Senate approval
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Content accuracy validation date: 20.10.2025
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Under the new bill, the 9% VAT rate will be maintained for culture, media, and sports, while accommodation will still face an increase to 21% from 2026. The measure also formally approves the previously suspended transitional law. To finance this relief, the government will curb the inflation adjustment of certain income and payroll tax brackets from 2026. The bill now proceeds to the Senate for final approval.
This decision reflects a compromise between fiscal consolidation and cultural policy. While accommodation services will bear higher VAT costs, preserving the reduced rate for culture, media, and sports aligns with political and social pressure to support accessibility in these sectors. The financing mechanism shifts part of the burden to taxpayers through limited tax bracket adjustments, balancing budgetary needs with sectoral protection

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