Belgium – VAT rate increases / decreases postponed till 1st March 2026

The Belgian government has officially postponed several planned VAT rates increases and decreases for the hospitality and leisure sectors until 1st March 2026. The changes, which include moving certain items from the 6% to the 12% VAT rate, were originally scheduled to take effect on 1st January 2026.

Details of the Postponement
The delay, announced recently after pressure from industry groups, provides affected businesses with additional time to update their systems and pricing for advance bookings and contracts. The postponement applies uniformly across the affected sectors.

Affected VAT Rates
The following changes, part of the wider 2026 budget agreement, will now take effect on 1st March 2026:

– Accommodation, Leisure, and Take-Away Services: The reduced VAT rate for hotels, campsites, sports events, entertainment activities (like cinema and festival tickets), and take-away meals will increase from 6% to 12%.

– Non-Alcoholic Drinks in Hospitality: The VAT on non-alcoholic beverages served in restaurants and cafés will decrease from the standard 21% to 12%.

– Pesticides: The VAT on pesticides will rise from 12% to the standard 21% rate.

Impact on Businesses and Consumers
While the postponement offers short-term relief, businesses in the affected sectors must still prepare for the implementation of the new rates in March 2026. For consumers, the changes mean higher costs for hotel stays and certain leisure activities from that date.