The latest edition of the Accommodation Barometer from booking platform Booking.com shows that business confidence among Dutch accommodations has risen again compared to last year, while they simultaneously adapt to cyber risks, seasonal influences, and rising costs. This is a surprising outcome, as other Dutch studies typically present a more moderate picture.
Research by Booking.com shows that 77% of Dutch accommodations expect their business to develop positively over the next six months. This places business confidence in the Netherlands among the highest in Europe.
At the same time, the sector operates in an increasingly complex environment. The recent increase in the VAT rate on overnight stays, rising cyber risks, and disruptions caused by extreme weather require continuous adaptation. Dutch accommodations are therefore actively focusing on digital resilience, smart pricing strategies, and attracting guests outside the peak season.
Optimism remains high, despite pressure on profitability
Dutch accommodations rate their current economic situation positively: 71% describe it as good or very good. In addition, 68% indicate that their business has developed positively over the past six months, and 58% saw occupancy rates rise.
At the same time, the increase in the VAT rate on accommodation from 9% to 21% puts profitability under pressure. The Accommodation Barometer confirms how limited the scope is for hoteliers to pass on the VAT increase in practice. Almost four out of five accommodations (79%) indicate that they are absorbing the extra costs entirely or partially themselves. Of these, 28% bear the majority of the costs themselves, while another 52% only partially pass on the increase through higher prices. Only 21% manage to pass on the full cost increase to guests. As a result, more than a quarter of respondents (28%) expect lower profit margins in 2026.
Because entrepreneurs are facing higher costs, hoteliers are increasingly trying to secure direct bookings.
Dutch accommodations invest in digital resilience
Cybersecurity remains a key focus within the sector. For instance, 28% of Dutch accommodations anticipate cybersecurity incidents as one of the most significant risks for the coming twelve months. Nevertheless, nearly three-quarters (72%) of Dutch accommodations consider their cybersecurity to be sufficient or fully adequate, above the European average of 66%.
Many accommodations have now implemented basic measures, including regular software updates (84%), network security solutions such as firewalls (76%), and secure payment processing (75%). At the same time, Booking.com sees room for further professionalization: just over half (54%) of accommodations conduct periodic IT security audits. As cyberattacks become increasingly sophisticated and cybercriminals increasingly use legitimate credentials and systems, maintaining resilience requires continuous investment in systems and skills.
Responding smartly to disruptions and seasonal fluctuations
Dutch accommodations further cite travel disruptions due to extreme weather (33%), local disruptions such as transport strikes (33%), and payment fraud (32%) as significant risks for this year. This also has a direct impact on demand during the upcoming high season and calls for accommodations to adopt defensive and proactive strategies.
To maintain occupancy rates throughout the year, Dutch accommodations focus primarily on pricing and promotional strategies. More than three-quarters (77%) cite special rates, discounts, or packages outside the high season as an effective way to generate additional demand. Additionally, online travel platforms play an important role. As many as 84% of Dutch accommodations consider online platforms an effective channel for reaching travelers outside peak periods. Furthermore, collaborations with local partners, events, and tourism agencies help accommodations attract new target audiences and limit the impact of seasonal fluctuations.
“The new Accommodation Barometer shows that Dutch accommodations maintain confidence in the future and their financial situation, but at the same time must respond increasingly strategically to changes in the market,” says Elsbeth van Eekeren, Area Manager Benelux at Booking.com. “Success is increasingly determined by agility: from smartly leveraging events and spreading demand throughout the year to investing in digital resilience and a strong guest experience. Especially now that costs are rising and margins are under pressure, targeted investments make the difference.”
The new Booking.com Accommodation Barometer 2026 was conducted in collaboration with Statista.
More information and the full Barometer: www.news.booking.com