Amsterdam raises hotel VAT to 21%

The Netherlands is raising value-added tax on short-stay hotel accommodation to 21% from January 1, 2026, replacing the current 9% reduced rate, according to Dutch government and tax administration guidance. The change applies to hotels, pensions and holiday accommodation businesses offering lodging for short periods, the Dutch Tax Administration says. Payments made in 2025 for stays that take place in 2026 or later will also be taxed at 21%, the agency says. The measure is national, but it lands in Amsterdam as the city continues to grapple with heavy visitor traffic and rising overnight stays. ### Is this an Amsterdam-only tax increase? The Dutch Tax Administration says the higher rate applies across the Netherlands, not just in Amsterdam. Its guidance states that “providing accommodation in hotels, pensions and holiday accommodation businesses for a short period” will move to the 21% VAT rate from January 1, 2026. Government.nl says the reduced VAT rate for accommodation is being abolished as of 2026, with the standard 21% rate then applying. (belastingdienst.nl) Amsterdam is central to the discussion because of its tourism pressure, but the legal tax change comes from national policy. A Dutch government note on the 2025 Tax Plan said in September 2024 that the reduced VAT rates for accommodation and some cultural goods and services would be abolished from 2026. ### What exactly changes for hotel guests and operators? (belastingdienst.nl) From January 1, 2026, the VAT component on eligible short-stay lodging rises from 9% to 21%, according to the Dutch Tax Administration. The agency says that if a customer already paid in 2025 for lodging that will take place in 2026 or later, the 21% rate still applies. It says the same rule applies to single-purpose vouchers intended for lodging in 2026 or later. (government.nl) The Dutch Tax Administration also says mixed hotel bills will not all be taxed the same way. In an example published by the agency, an all-in price can be split so that lodging is taxed at 21% while breakfast remains taxed at 9%. ### Why is Amsterdam part of the story if the tax is national? Amsterdam’s own tourism forecasts show why the city is often cited in reporting about the measure. (belastingdienst.nl) Amsterdam’s research unit O&S said in its 2025-2027 visitor forecast that tourist overnight stays in the city are expected to rise from between 23.0 million and 24.6 million in 2025 to between 23.9 million and 27.9 million in 2027. An earlier 2024-2026 forecast also said hotel overnight stays were expected to keep increasing. (belastingdienst.nl) Amsterdam already levies a separate municipal tourist tax. The city’s municipal tax page confirms Amsterdam charges tourist tax on overnight stays, adding a local layer on top of national VAT, though the page snippet available here does not display the full current rate details. ### How does Copenhagen’s approach differ? Wonderful Copenhagen says CopenPay rewards tourists for “positive contributions to the local community” rather than charging them more. (onderzoek.amsterdam.nl) The tourism body says visitors can earn access to cultural experiences by doing what it describes as good deeds, and says the initiative was first launched as a pilot in summer 2024 before expanding in summer 2025. (amsterdam.nl) Wonderful Copenhagen says more than 30,000 participating visitors have taken part since launch, with more than 100 local partners involved. It also says bike rentals rose 59% during the initiative. ### What should travelers watch next? January 1, 2026, is the operative date for the Dutch VAT change, and the Dutch Tax Administration has published guidance for businesses on how to apply the new rate to future stays and advance payments. (wonderfulcopenhagen.com) Amsterdam’s O&S unit is also publishing updated tourism forecasts through 2027, while Wonderful Copenhagen continues to present CopenPay as an alternative model for influencing visitor behavior. (belastingdienst.nl)