Federal government approves increase in the VAT rate on hotels, campings and pesticides

On 13 February 2026, the Council of Ministers approved a Royal Decree modifying the VAT rates to implement the budget agreement reached on 24 November 2025. The Decree is expected to be published in the Belgian Official Gazette before the end of this month. 

Compared to the initial draft, the increases in the VAT rate for takeaway meals, sports and cultural events have been withdrawn following legal vetting by the Council of State. At this time, it is unclear if and under which conditions they will be introduced in the future.

The remaining changes will enter into force on 1 March 2026. They concern the following:

• The VAT rate on the provision of furnished accommodations in hotels, motels, etc. and the provision of camping places is raised from 6% to 12% (moved from Table A, Section XXX to Table B, Section IV in VAT Royal Decree n° 20).
• The VAT rate on phytopharmaceutical products recognized by the Minister of Agriculture rises from 12% to 21% (abolition of Table B, Section III in VAT Royal Decree n° 20). This also includes fertilizers mixed with phytopharmaceutical products (change to Table A, Section XII in VAT Royal Decree n° 20).