The first quarter of 2026 shows a significantly lower occupancy rate for the hotel sector of -11,6%, and -15,6% in the border regions, compared to the same quarter last year, according to a member survey by Koninklijke Horeca Nederland (KHN). These declining figures, combined with margins that have been under pressure for some time, mean the sector is losing sleep over the VAT increase on accommodation, which has risen from 9% to 21% this year.
The results of the poll
Hoteliers are currently absorbing a significant portion of the VAT increase themselves. Our figures show that the average room rate excluding VAT has decreased by 2,5%, whereas based on inflation, an increase of approximately 3% is to be expected. Consequently, the VAT increase from 9% to 21% is not being fully passed on to the guest. On balance, an estimated 5,5% of this increased burden is borne by the hotelier.
Sustainability of innovation and investment capacity
This development puts further pressure on margins, which have already been vulnerable for some time. On April 9, Rabobank endorsed this picture and reported a negative impact on hotel operations, expecting margins to decline by 2% to 3%. This raises questions regarding the sustainability of this situation and the consequences for the sector's innovation and investment capacity.
Border regions
In the border regions, the impact of the sharply increased prices is even more clearly visible. The occupancy rate there has fallen by 15,6%. The Netherlands is losing ground as a destination because the price difference with neighboring countries is becoming too large. This applies particularly to German visitors, as a VAT rate of 7% applies to overnight stays in Germany. At the same time, the Dutch are also adjusting their behavior: they are staying home more often or opting for a more affordable stay across the border. Our members see this trend continuing and are increasingly concerned about the future.
Value of hotels for the Netherlands
With over 2.500 hotels, the hotel sector is an indispensable engine of the Dutch economy. The sector employs approximately 88.000 people and ensures a constant flow of spending in other sectors. Hotel guests head into the city: they dine in restaurants, drink in cafes, shop locally, and visit museums and other cultural facilities. In doing so, hotels not only strengthen the economy but also the vibrancy and attractiveness of cities and regions.
The research was conducted by Abbi Insight on behalf of Koninklijke Horeca Nederland. The survey was completed by 252 hoteliers; nearly a quarter of the KHN hotel members.
Source and more information: www.khn.nl