Belgium moves hotel accommodation and camping from 6% to 12% VAT
This page records one dated change. For the rules in Belgium as they stand today, see the Belgium guide →
- Jurisdiction
- Belgium
- Tax
- VAT
- Change type
- Rate change
- Status
- In force
- Impact
- Action required
- Announced
- 14 February 2026
- Effective
- 1 March 2026
- Authority
- SPF Finances (FPS Finance), Belgium
- Systems
- Tax engine, POS
- Verified
- Fetched from official source · high confidence
Hotels, guesthouses and campsites supplying accommodation in Belgium.
Charge 12% VAT on hotel accommodation and camping.
Tax enginePOS
The Arrêté royal of 14 February 2026 (Numac 2026001322) amending Royal Decree No. 20 moves hotel accommodation and camping from the 6% rate (Table A, heading XXX, abrogated from 1 March 2026) to the 12% rate (Table B, heading IV) from 1 March 2026.
What changed in detail
The Arrêté royal of 14 February 2026 (Numac 2026001322), amending Royal Decree No. 20 on VAT rates, moves hotel accommodation and camping from Table A (6% reduced rate) to Table B (12% rate). Table A’s heading covering these supplies is abrogated, and a corresponding heading is re-established in Table B, both with effect from 1 March 2026.
This change has already been in force for almost seven months; it was not caught and published until this issue.
What it means
Hotels and campsites moved from a 6% to a 12% VAT rate on 1 March 2026 — a doubling, not a small adjustment. Any Belgian accommodation provider still billing at 6% after that date has been under-charging VAT for months and should correct pricing, invoicing templates and any returns filed since March on the old rate.
Proof
Hôtels, camping Rétabli à partir du 01.03.2026Hotels, camping. Re-established from 01.03.2026
No source snapshot. The source is the Belgian tax authority's Fisconetplus legal-text database (the official coordinated text of Royal Decree No. 20), published as structured data rather than a standard web page.