Netherlands Saves 9% VAT for Culture; Accommodation VAT Rises to 21%

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