New tax rules and VAT on overnight stays: This is what will change for entrepreneurs in 2026
Starting from January 1, 2026, entrepreneurs in the Netherlands will face several significant changes in taxes, VAT, and business regulations, affecting hotels, freelancers, and companies that use water or vehicles intensively.
The value-added tax on overnight stays will significantly increase from 9% to 21%, covering hotels, holiday rentals, bed and breakfasts (B&Bs), hostels, furnished mobile homes, and stays booked through platforms like Booking.com or Airbnb. Campsites are exempt, and the new rate applies to bookings made in 2026 even if paid in 2025.
The income tax brackets for self-employed individuals and those paying Box 1 tax will also change. The upper limits of the tax brackets are being slightly adjusted, while the deduction for the self-employed is significantly reduced from 2,470 euros to 1,200 euros, with further reductions planned for the coming years.
Other business-related taxes are also increasing. The BPM tax (tax on cars and motorcycles) will rise for vehicles with high emissions, and large water consumers will pay a higher water tax, as the maximum will increase from 300 cubic meters to 50,000 cubic meters in 2026, and will be completely abolished in 2027.
The employment rules for people with disabilities and early retirement have been updated. Employers with more than 25 employees will receive broader benefits for hiring people with disabilities (LKV). The minimum tax exemption continues in the early retirement program (RVU), allowing employees in strenuous jobs to retire three years before the official age while receiving a compensatory allowance from the employer.
Environmental regulations will also become stricter, as companies must prove that products such as palm oil, cocoa, coffee, and soybeans are free from deforestation. The compliance deadlines for most companies will be by the end of 2026, while small businesses have until June 2027.