In the Netherlands, hoteliers are facing a major change. The government has confirmed that from 1 January 2026 the reduced VAT rate for overnight accommodation (currently 9%) will be raised to the standard rate of 21%.
NB: This is an article from RoomPriceGenie, one of our Expert Partners
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This change will affect every accommodation provider in the Netherlands, from boutique hotels to family-run B&Bs. While the exact impact will differ for each property, it’s clear that operating costs will shift.
However, with the right pricing strategy, agile tools and clear communication, you can turn this change into a chance to strengthen your positioning, improve guest perception and protect profitability.
Why This Vat Increase Is Happening
The government outlines several drivers in the 2025 Tax Plan. The biggest one: additional tax revenue, estimated at roughly €1.2 billion per year. A secondary goal is to simplify the tax system by reducing the number of exceptions. Hoteliers have no influence over the change itself. But how you respond to it? That matters.
The Impact: Realistic, Manageable, And Different For Every Hotel
Research from CELTH/Decisio (in collaboration with NHL Stenden University) and Significant outlines several possible scenarios — from a slight softening in demand to more noticeable shifts, particularly in price-sensitive leisure segments. Guests may look a little more closely at what they’re getting for the price, and in border regions, the comparison with Germany and Belgium (both of which apply far lower VAT rates) naturally becomes more prominent.
But the most important insight from the research is this: it’s not the VAT change alone that shapes demand but how clearly a hotel communicates its value. Hotels that present their offering confidently and consistently tend to experience far less price sensitivity. When guests understand why your stay is worth it, a small price difference becomes much easier to accept.
What You Can Do As A Hotelier
You can’t control the upcoming change. But you can control how you respond.
1. Reassess your margins and segments
The shift to 21% is the ideal moment to take a fresh look at your numbers. Which guest segments are most price-sensitive? Where is there room to adjust? How does the impact differ between leisure and business guests? A segment-based approach often yields far more than a general rate increase.
Understanding your net revenue and profit per room type helps you see where you can absorb a portion of the increase, and where maintaining margins is essential.
