Temporary increases 2016; new 15% rate 2028
The Dutch Spring Memorandum for the budget has been published which will introduced changes to the reduced VAT rate regime. Currently there is one 9% reduced rate alongside the 21% reduced rate. The reform is partially needed to fund the scrapping of a plan to raise VAT on art & cultural services.
Phased changes, to be confirmed in the Autumn budget, will include:
- Jan 2026:
- accommodation moves from 9% to 21%; and
- 9% reduced rate increases temporarily to 10%.
- Jan 2028:
- new 15% reduced rate (art & culture; sports; books); and
- temporary 10% rate dropped to 8% (food and medicine).
Read more in our Netherlands VAT guide.
