One quarter after the VAT rate on accommodation was raised, demand for Dutch holiday accommodations remains strong. These are the findings of holiday home rental company Villa for You. The current occupancy rate for 2026 has increased by 18 percent compared to last year. The average nightly rate, on the other hand, has fallen slightly, possibly because landlords are still largely absorbing the VAT increase themselves.
Villa For You states that the growth in occupancy rates at Dutch holiday accommodations is currently defying the expectations of industry associations, which warned of a decline in domestic overnight stays. The average occupancy rate on the Dutch market currently stands at nearly 22 percent, compared to just over 18 percent in the same period last year. “The effects of the VAT increase have been less severe than expected so far,” says Sanne Beijer-ten Voorde of Villa for You. “However, we are keeping our options open, as we can say little yet about what the effects will be for the rest of the year.”
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Moderate pricing strategy more effective according to Villa for You
According to Villa For You, expectations regarding declining holiday overnight stays in the Netherlands are primarily based on anticipated price increases by providers to offset the VAT rise. “Although the initial results are better than expected, we continue to advise landlords not to pass on the full VAT increase and to monitor this closely together throughout the year,” says Beijer-ten Voorde. “A sharp price increase seems attractive in the short term, but ultimately leads to fewer bookings and a lower return.” To date, the platform is seeing the effects of this: the average nightly rate is slightly lower than last year, while the average revenue per night has increased slightly in relative terms.
Supply of holiday homes stable for the time being
Villa for You does not yet see any major shifts on the supply side either. In the first quarter of 2026, approximately the same number of homeowners stopped renting out their properties as in the same period last year. The growth in the number of holiday homes offered also remains comparable. However, Villa for You points out uncertainties for the rest of the year. “Second homeowners will have to deal with both the VAT increase and changes in Box 3 this year,” says Beijer-ten Voorde. “If the rental supply changes substantially as a result, this could naturally affect prices and bookings.”
- Earlier this month we published (Pretwerk.nl editors) this article with our own assessments and responses from various stakeholders in the recreation sector.