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Belgium: Increased VAT rate on hotels, camping, and pesticides

The Council of Ministers approved a Royal Decree modifying the VAT rates.

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February 17, 2026

The Council of Ministers on February 13, 2026, approved a royal decree modifying the value added tax (VAT) rates to implement the budget agreement reached on November 24, 2025.

Compared to the initial draft, the increases in the VAT rate for takeaway meals, sports, and cultural events have been withdrawn. It is unclear if and under which conditions they will be introduced in the future.

The remaining changes will become effective on March 1, 2026, concerning:

  • The provision of furnished accommodation in hotels, motels, etc., and the provision of camping places increased to 12% (from 6%)
  • Phytopharmaceutical products recognized by the Minister of Agriculture increased to 21% (from 12%), including fertilizers mixed with phytopharmaceutical products.

Read a February 2026 report prepared by the KPMG member firm in Belgium

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