Belgium Increases VAT in the Hospitality, Food and Leisure Sectors as of March 2026

Shortly before the end of 2025, the Belgian federal government reached an agreement on a new budget framework for 2026–2029, introducing significant changes to several reduced VAT rates. These measures will primarily affect the hospitality, catering, leisure and food sectors.

Until now, most services in these sectors have benefited from a reduced VAT rate of 6%, compared to the standard rate of 21%. Under the approved reforms, the VAT rate applicable to many of these services will increase from 6% to 12%.

Key Changes

Hotel and camping accommodation
The provision of furnished accommodation, with or without breakfast, as well as the availability of camping spaces, will move from the reduced 6% VAT rate to 12%. This also includes Airbnb-style rentals.

Restaurant and catering services
Currently, restaurant and catering services are subject to a 12% VAT rate, with beverages excluded and taxed at the standard 21% rate. While the applicable VAT rate remains unchanged, the scope of the beverage exclusion has been narrowed. Going forward, only alcoholic beverages (i.e., beer exceeding 0.5% alcohol by volume and other drinks exceeding 1.2% alcohol by volume) will remain excluded and continue to be taxed at 21% VAT.

As a result, non-alcoholic beverages, such as mineral water served in restaurants, will also be subject to 12% VAT.

Take-away meals and food delivery
One key change concerns take-away meals and food deliveries, which will henceforth be subject to 12% VAT (instead of 6% VAT). The new rules apply to prepared meals and food products intended for immediate consumption, provided that they:

• are ready to be consumed without further preparation (other than heating, cutting or portioning); and
• have a limited shelf life (maximum two days after preparation).

Certain luxury food products (such as caviar, lobster, langoustines, etc.) are explicitly excluded and will remain subject to a 21% VAT rate.

Sports, cultural and leisure activities 
VAT on access to cultural, sports and entertainment facilities will generally move from 6% to 12%. In practice, this means that gym membership fees will increase, as will tickets for access to stadiums (for football, basketball, tennis matches, etc.).

In the leisure sector, the doubling of VAT will apply to admission to museums, monuments, landscaped parks and adventure parks, saunas, bowling alleys, go-karting tracks, escape rooms, botanical gardens and zoos.

For the cultural sector, the 12% rate will apply to cinemas, theatres, indoor concerts, festivals, admission to exhibitions and conferences etc. However, a notable exception is maintained for (street) theatre, choreography, circus, opera and classical music, which will continue to benefit from the 6% VAT rate.

Entry into force

Although the measures were initially scheduled to enter into force on 1 January 2026, a last-minute postponement was granted to allow the affected sectors additional time to prepare. All VAT changes will therefore apply to VAT that becomes chargeable as from 1 March 2026.

Reaction from the Sectors Concerned

The VAT increase has drawn criticism from industry groups, particularly within the hospitality sector, which warn that higher VAT rates will place Belgium's hotel sector at a competitive disadvantage, especially compared to countries such as France, Italy or Spain, which have more favourable VAT rates on accommodation. Operators will face a difficult choice: either pass the costs onto customers, risking reduced tourist appeal, or absorb the increase themselves. The latter option would further reduce profit margins already weakened by recent health and energy crises. Mid-range establishments and campsites, whose clientele is particularly price-sensitive, are likely to be the hardest hit.

For the restaurant sector, the impact is twofold. While the inclusion of non-alcoholic beverages at 12% (versus 21%) provides relief, the increase from 6% to 12% for takeaway and delivery services poses significant challenges for operators who expanded these offerings during the pandemic.

The general increase from 6% to 12% will hit sports and leisure facilities hard. Gyms, swimming pools, fitness centres and sports clubs will need to raise their membership fees, which could deter some users, particularly amongst the most price-sensitive segments of the population. Theme parks, museums, zoos and other leisure facilities will face a similar dilemma: higher admission prices risk reducing attendance, particularly amongst families who constitute a significant portion of their clientele.