The VAT rate for hotels and campsites has increased to 12% as of the 1st of March 2026


The Belgian government has been debating potential changes to the VAT rates in Belgium for months. Recently, the government was overruled by the Belgian Council of State, which criticized the proposed changes for takeaway meals and concert tickets. The only change which remains is the increase in the VAT rate for hotel and camping accommodation to 12% which has officilay entered into force as of the 1st of March.


On 17 February, the administration published a FAQ addressing the impact of the VAT rate increase, aiming to inform the sector in time pending publication of the Royal Decree in the Belgian State Gazette, which has been published in the meantime.

The adjustment is straightforward: the VAT rate for ‘furnished accommodation’ will rise from 6% to 12%. The FAQ elaborates on several practical situations and the impact on hotels, B&Bs, campsites and similar operators. A transition period is also foreseen, though very brief:

  • Reservations made by 28 February 2026 may still be invoiced at 6%, provided that VAT becomes due before 30 June 2026.
  • Reservations made from 1 March 2026, or any VAT due from 1 July 2026, will be subject to 12%.

Hotels, campsites and similar operators should therefore assess the impact on their services as soon as possible. System adjustments in billing and pricing will need to be implemented quickly.

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