Effective January 1, 2026, VAT in the Netherlands on recreational accommodation (including hotels, holiday parks, group accommodations, and B&Bs) has been increased from 9% to 21%. Only camping with one's own camping equipment remains subject to the reduced VAT rate. How is the holidaymaker reacting to the rather sharp price increase? In January, we surveyed various stakeholders in the recreation sector and summarized the first tentative conclusions.
This overview was compiled with the cooperation of various parties, including EuroParcs, RCN, Libema, Dormio & Summio, Stayokay (youth hostels), Vakantieadressen.nl (group accommodations), Bed & Breakfast.eu, Parkvakanties.nl, Leisurepeaks, and HISWA Recron.
Prices are rising
The main conclusion is that prices have risen across the sector. Prices are increasing in all segments. This has two causes:
- Entrepreneurs need the price increase to maintain sufficient margins.
- Individual entrepreneurs follow the market in terms of pricing strategy. You do not want to price yourself out of the market. Because everyone is raising prices, the average market price also rises.
The price increase has been ongoing for some time. The VAT increase was already known in 2025, and the prices for 2026 already had to factor the VAT increase into them.
All in all, we can conclude that certainly the largest part of the VAT increase is passed on to the consumer.
Reactions from the market:
- By Bedandbreakfast.nl“In January 2026, the average room rate for B&Bs in the Netherlands was 11,8% higher than in January 2025: from €110,73 to €123,85 per night. This is virtually one-to-one in line with the VAT increase. Most B&B owners have therefore clearly incorporated this increase into their new prices.”
- “For group accommodations, the entire VAT increase is almost always passed on,” says Wouter Grootes of HolidayAddresses.nl, a large platform that focuses on this segment. “Group accommodations are booked on average 7 months in advance. We already saw last year that prices for 2026 were increased by 12% due to the upcoming VAT increase.”
- At RCN another price-driving factor is mentioned: “To limit the price increase for our guests as much as possible, we at RCN are absorbing part of the VAT increase into the prices for 2026. Incidentally, there is also another price increase that makes it more expensive for our guests: many municipalities have increased the tourist tax, and some even very extremely. If you then stay for two weeks with a family of four, that hits you even harder, regardless of whether you rent accommodation or camp.”
The number of bookings is lagging behind
It is becoming clear from various sources that the number of bookings is lagging behind. There are fewer bookings for both domestic holidays and inbound tourists. The mid-market segment, in particular, is struggling significantly.
HISWA Recron : “The first figures for 2026 show that the VAT increase on accommodation from 9% to 21% is having a clear and negative impact on the rental segment within the Dutch leisure sector. Campsites are performing well. Although holiday intentions among the Dutch remain stable, rental accommodations at holiday parks, in particular, are under significant pressure. Benchmarks (LeisurePeaks and an internal benchmark) show a shortfall of approximately 5–20% in bookings and overnight stays, with outliers exceeding 20% for a few providers. We are seeing a shortfall in bookings in the rental segment, particularly during periods when the most revenue needs to be generated. We are certainly concerned about this. The higher prices resulting from the VAT increase are leading to postponement behavior, a shift towards cheaper alternatives, and a move abroad within this segment. Campsites, however, are benefiting from the current market, and we are therefore seeing growth emerging there. However, this does not compensate for the impact of the VAT increase for every company, as each company has its own mix.”
Parkvakanties.nl (focused on holiday parks) sees primarily negative consequences: “In the data from Parkvakanties, we see that simply fewer bookings have been made than in previous years. It varies by region and also by type of holiday park. On average, parks in the mid-segment are struggling the most. The truly luxurious top parks are experiencing this less. The parks in the border region and the parks on the coast (heavily dependent on Germans, who are also clearly holding back in terms of early bookings) are being hit the hardest.”
See also: Consumer research: VAT increase on overnight stays – by Parkvakanties.nl
The hotel sector is also experiencing the negative consequences . Platform hotelspecials.nl calls it 'tax optimization': Because prices in the Netherlands are rising while VAT in Germany (7%) and Belgium (6%) remains low, more and more travelers are choosing a destination just across the border for a night away. The figures confirm a drastic shift: the Netherlands is pricing itself out of the market, while Germany is snatching away market share.
Editors on 18-3-2026: Meanwhile, Belgium has also raised the VAT on accommodation from 6% to 12% as of March 1, 2026.
- The Netherlands is losing ground: due to the VAT shock, domestic bookings fell by 20,5%. Foreign demand also declined sharply: Belgium (-38%) and Germany (-30%).
- Germany wins: the share of Germany as a destination rose sharply, from 5% to over 20%.
- Belgian shift: Belgian travelers avoid the Netherlands (-8,6% market share) and choose Belgium or Germany more often.
Strong concepts and the luxury segment are relatively insensitive
Our survey revealed that the price increase is by no means a problem for all segments.
The Dutch accommodations in the luxury segment Dormio are currently performing excellently. Within the same group, the Summio holiday parks (just a step lower) are dealing with a consolidation of bookings.
Libema : “Overall, we see a decrease in the number of bookings at 'regular' holiday parks compared to previous years. At the parks with an exclusive product (e.g. Safari Resort and Safari Hotel), you see the number of bookings stabilizing.”
At RCN and EuroParcs , too , the trend is noticeable that the more luxurious accommodations and unique concepts are actually little affected by the price increase.
The holiday market is relatively strong
The long-term trends for tourism in the Netherlands are favorable. According to research by the NBTC, the VAT increase is causing a slowdown in growth, primarily in the short term:
NBTC : “Overnight tourism in the Netherlands is expected to grow slightly by 0,5% in 2026 compared to 2025. This makes the growth – with the exception of the corona year 2020 – the lowest since 2012. The expected flattening is partly the result of the VAT increase on accommodation as of January 1, 2026, and possible cutbacks by travelers. Domestic overnight tourism, in particular, is under pressure, while international overnight tourism continues to grow, albeit at a slower pace. The total number of overnight guests will remain virtually unchanged in 2026 at approximately 53 million.”
There is also a wait-and-see attitude among many consumers, with fewer early bookings. A relatively large proportion still needs to book their summer holiday for 2026. It remains to be seen where this group will book their holiday.
Splitting the bill – only for substantial amounts
Whereas previously a complete bungalow or hotel holiday fell under the low VAT rate, the bill is now split. It is primarily the larger components on a bill that are itemized first. For example, admission to day attractions (at Beekse Bergen), or breakfast at a hotel or B&B.
When it comes to somewhat smaller amounts, the effort is not (yet) made. Consider, for example, the use of central facilities or the cleaning component included in a room rate.
Dormio does not choose to remove components from the total package to put them on the invoice at a low rate. That involves too much work, and that effort yields insufficient return for us.
Don van Schaik, CEO of Dormio:
See also: Hotels charge more for breakfast and wellness, less for rooms due to VAT increase (on nos.nl)
There are a few segments that even benefit
There are also some segments that actually benefit from the VAT increase.
- Campsites that offer camping with your own equipment are doing very well at the moment.
- Within the B&B sector, various smaller providers are exempt from VAT. However, they do benefit from the higher average prices in the market.