VAT on a hotel stay: 21 per cent since 2026
Written by Ilias Aarrass7 min read · Published on · Last reviewed on 
In short
Since 1 January 2026 accommodation carries 21% VAT instead of 9%; breakfast stays at 9%, and so does a pitch for your own tent or caravan.
- VAT on the stay and on hotel parking is fully reclaimable if the invoice is in your business name.
- VAT on food and drink consumed on the premises is excluded from deduction by law, even on a fully business trip.
- With an all-in price you split the bill by the market value of the components and apply the right rate to each part.
- Foreign VAT is not reclaimed in your regular return but through a separate refund request, by 1 October of the following year.
Up to and including 2025, a hotel stay carried 9 per cent VAT. From 1 January 2026 that reduced rate has been abolished and you pay 21 per cent on the accommodation. That does not change what you can reclaim, but it does change how much: the same night now carries more than twice the VAT. And because breakfast is still 9 per cent while the parking is 21, a single bill now shows several rates. This article shows how to split it.
What changed on 1 January 2026
Accommodation fell under the reduced VAT rate for years. That was scrapped in the 2025 Tax Plan: since 1 January 2026 the standard rate of 21 per cent applies to stays in hotels, guesthouses, holiday homes and bed and breakfasts.
Note the confusion this created. The announced VAT increase on culture, sport and media was reversed. The increase on accommodation is the only one that went through. If you come across an article still mentioning 9 per cent, it predates 2026.
The 21 per cent rate also covers the facilities that come with the accommodation: gas, water and electricity, sanitary facilities, laundry amenities and parking taken together with the stay.
One bill, three rates
A hotel bill is almost never a single VAT rate. The stay is at 21, your breakfast at 9 and the parking space at 21 again. A proper invoice splits this out for you; if it does not, ask for one.
| Item on the bill | VAT | Deductible? |
|---|---|---|
| The stay itself | 21% | Yes, in full |
| Breakfast and meals | 9% | No, hospitality exclusion |
| Drinks with dinner | 9% or 21% | No, hospitality exclusion |
| Parking at the hotel | 21% | Yes |
| Pitch for your own tent or caravan | 9% | Yes |
The catch: food and drink in hospitality is not deductible
This is where nearly everyone slips up. VAT on the stay is fully reclaimable. VAT on food and drink consumed on the spot in a hospitality venue is not. That is a separate statutory exclusion, and it applies even when the trip was entirely for business.
It hinges on consuming it on the premises. If you buy a sandwich at a supermarket and eat it in your room, the hospitality exclusion does not apply. Eating in the hotel restaurant means it does.
The amount itself remains a business expense you deduct from your profit. Only the VAT is stuck. More on this in dining with a client.
Worked example: one business night
- Stay € 121 incl. 21% VAT
- € 21 VAT reclaimable
- Breakfast € 21.80 incl. 9% VAT
- € 1.80 VAT, not deductible
- Parking at the hotel € 12.10 incl. 21% VAT
- € 2.10 VAT reclaimable
Result: € 23.10 reclaimable, € 1.80 stuck on the breakfast. The full € 154.90 is still deductible from profit
Staying abroad
If you sleep in Antwerp or Berlin for work, your bill carries foreign VAT. You cannot include that in your regular Dutch return. There is a separate refund procedure through the tax authorities: you file per quarter or per year, by 1 October of the following year at the latest. See reclaiming VAT from another EU country.
It often only pays off for larger amounts, because there is a threshold and it costs time. If you travel regularly, keep those invoices separately; see also VAT and clients abroad.
How to book it
A hotel bill with several rates should be split in your records. Booking it as a single amount at one rate makes your VAT return wrong, which you then correct later via a VAT adjustment.
- Always ask for an invoice in your company's name, not a till receipt.
- Book the accommodation at 21 per cent and reclaim that VAT.
- Book food and drink as costs without VAT deduction, in a separate ledger account.
- Keep the invoice for seven years; see record retention.
- Pay with your business account so nothing needs correcting later.
Frequently asked questions
How much VAT is on a hotel stay in 2026?
Twenty-one per cent. The reduced 9 per cent rate on accommodation ended on 1 January 2026. It applies to hotels, guesthouses, holiday homes and bed and breakfasts.
Can I reclaim the VAT on my hotel stay?
Yes, if the stay was for business and the invoice is in your company's name. VAT on food and drink consumed on the premises cannot be reclaimed: a separate exclusion applies.
Why can't I deduct the VAT on my breakfast?
Because the law excludes VAT on food and drink consumed on hospitality premises from deduction, even on a fully business trip. The amount itself remains deductible from profit.
Does the increase also apply to camping?
No. Renting a pitch where the guest places their own tent, caravan or camper stays at 9 per cent. Furnished accommodation on a campsite, such as a chalet or safari tent, does fall under 21 per cent.
I paid in 2025 for a stay in 2026. Which rate applies?
Twenty-one per cent. The moment of the stay is decisive, not the moment of payment. That also applies to hotel vouchers bought in 2025 and redeemed later.
What about VAT on a hotel abroad?
You do not reclaim it in your regular return but through a separate refund procedure with the tax authorities, per quarter or per year and by 1 October of the following year at the latest. A threshold applies, so it often only pays off for larger amounts.
Sources
- VAT on accommodation rises to 21% on 1 January 2026Belastingdienst · belastingdienst.nl
- VAT exemptions and ratesBelastingdienst · belastingdienst.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
