Since the introduction of the higher VAT on overnight stays on January 1, 2026, holidaymakers have been scrutinizing the costs of group accommodation more critically. A recent survey by Vakantieadressen.nl among 275 respondents shows that price, the number of bedrooms and bathrooms, and location are the deciding factors when booking a group holiday. The survey was conducted primarily among families (70 percent) and groups of friends (24 percent) within the Vakantieadressen.nl network.
Respondents indicate that the number of bedrooms and bathrooms, along with price and location, are the most important criteria when making a choice. Luxury and appearance are mentioned less frequently as decisive factors, although these aspects are appreciated. Extra amenities such as a shuffleboard, dartboard, pool table, or table tennis table also play a role, as do reviews from other guests, but primarily as additional factors. “For groups, comfort and functionality are essential,” according to Vakantieadressen.nl. “Sufficient bedrooms and bathrooms are no longer a luxury, but a prerequisite.”
VAT increase announced, but not decisive
As of January 1, 2026, an increased VAT rate applies to overnight stays in the Netherlands. The research shows that 75 percent of respondents were aware of this. Some respondents indicate that the VAT increase had little influence on their decision, while others state that they are reconsidering their plans. Higher prices are felt more quickly, particularly among larger groups, but going away together remains popular.
Total price decisive for plans in 2026
While the VAT increase has a limited impact in itself, the total price of the holiday accommodation proves to be a determining factor. 85 percent of respondents indicate that price influences the decision to plan a weekend in 2026 to a greater or lesser extent. For 28 percent, price even plays a major role. This translates into adjusted behavior. The most frequently mentioned choices are booking cheaper accommodation, postponing the weekend, cutting back on activities during the stay, choosing a holiday destination outside the Netherlands, or waiting for last-minute deals and special offers.
Booking dates confirm a shift in demand
In addition to the survey, Vakantieadressen.nl also sees this development reflected in the current booking data for 2026. Cheaper holiday accommodations continue to perform well, while the more luxurious segment – holiday homes with many bedrooms with private bathrooms and a clearly distinctive character – also remains popular.
Conversely, accommodations in the mid-segment in particular—which are relatively high-priced but offer fewer bedrooms/bathrooms or distinctive features—are showing fewer bookings for the time being in 2026. For these holiday destinations, it was also evident in previous years that bookings came in later. In the current market, consumers appear to be more selective and choose accommodations with the best price-quality ratio first.
More critical books, but a remaining question
Despite higher costs, the demand for group holidays remains high. Families and groups of friends, in particular, place great value on spending time together. However, people are comparing more critically and making more conscious choices.