The background of the VAT increase

Why is the VAT rate changing?

The Dutch government has announced that the VAT rate for holiday accommodations will increase from 9% to 21%.

This change applies to hosts who currently pay 9% VAT on their rental income in the Netherlands.

If you are not VAT-liable and do not pay VAT on your rental income, this increase does not apply to you.

It is a nationwide measure that applies to all VAT-liable providers of holiday accommodations in the Netherlands, it is not something specific to Nature.house.

When does the change take effect?

The VAT increase will take effect on January 1, 2026.

Bookings made after January 1, 2026, will fall under the new rate of 21%.

Bookings made before that date will remain under the current rate of 9%.

Who does this apply to?

The measure applies to all VAT-liable hosts of holiday accommodations in the Netherlands.

Whether you are VAT-liable depends on your specific situation (for example, if you rent out professionally).

If you are unsure, please consult your accountant or the Dutch Tax Authority (Belastingdienst).