VAT increase on sports, culture and media definitely not going ahead

The VAT increase from 9% to 21% for sports, culture and media will definitely not go ahead. This is according to the Spring Memorandum of the Schoof government. At the end of 2024, it was still decided not to go ahead with this VAT increase from 1 January 2026 for the time being. The application of the transitional regime under which the 21% rate also already applied to advance payments and sales of vouchers for services in 2026 (and later) was also temporarily postponed (until 1 July 2025). This was conditional on finding an alternative for the VAT loss of €1.3 billion. The government found that cover in the reduction of the table correction factor in income tax. Because the planned VAT increase is now definitely not going ahead, you can continue to apply the 9% rate on advance payments and sales of vouchers for services in 2026 (and beyond) after 1 July 2025.

Tip
The VAT increase on lodging and hotel stays from 1 January 2026 will continue as usual though!