VAT rate changes in Belgium in 2026: what is changing

What are the new VAT rates in Belgium in 2026?

Belgium retains four VAT rates: 21%, 12%, 6% and 0%. The 2026 reform does not introduce a new general rate. It reclassifies certain products and services, moving them from a reduced rate to a higher one.

The applicable VAT rate depends on the nature of the goods or services, the tax scheme concerned and, for certain transactions, specific conditions.

The four VAT rates in force

The standard rate of 21% remains the general rule. Reduced rates are exceptions provided for by law.

A 0% rate must not be confused with a VAT exemption. An exempt transaction and a transaction subject to the zero rate can have different consequences, particularly for the right to deduct input VAT.

For the general rules, consult the official VAT rates in Belgium (in French).

The VAT reform of 1 March 2026: which rates actually changed?

The Royal Decree of 14 February 2026, published in the Belgian Official Gazette on 23 February, enacted two main changes as part of the federal government's multi-year budget agreement.

The first concerns tourist accommodation and camping. The second covers certain pesticides and plant protection products, mainly used in agriculture.

VAT rates before and after the reform

The changes apply to VAT that became chargeable from 1 March 2026, subject to the rules for each type of transaction. For accommodation and camping pitches, a concession retained the 6% rate for bookings made by 28 February 2026 where VAT became chargeable no later than 30 June 2026.

Hotels, campsites and furnished accommodation: from 6% to 12%

The most visible change affects the tourist accommodation sector.

Since 1 March 2026, the VAT rate on taxable supplies of furnished accommodation has risen from 6% to 12%.

This increase covers, in particular:

• hotels and motels;
• holiday residences offering taxable accommodation;
• bed and breakfasts and certain holiday cottages;
• furnished tourist accommodation, including some Airbnb-type rentals;
• the provision of camping pitches.

Example: for an overnight stay charged at €100 excluding VAT, the customer previously paid €106 including VAT. At the 12% rate, the price becomes €112 including VAT if the business keeps the same price excluding VAT.

That is an increase of €6 on a service costing €100 excluding VAT.

Is all furnished accommodation subject to 12% VAT?

No. The rate change does not mean that all property rentals become taxable.

Some rentals remain exempt from VAT. The classification depends in particular on the length of occupation, the type of establishment and the related services provided.

For certain establishments similar to hotels, the statutory criteria include receiving guests in person, providing and replacing household linen, or providing breakfast daily.

An ordinary furnished rental without services that justify taxation does not therefore automatically become subject to 12% VAT.

You need to distinguish between:

• exempt property rental;
• taxable accommodation at 12%;
• standalone services, subject to their own VAT treatment.

Breakfast and ancillary services: which rate applies?

The heading covering accommodation refers to the supply of furnished accommodation with or without breakfast. Breakfast served on the premises by the hotel operator is subject to 12%, for both food and drinks.

However, this does not mean that all food, drink and ancillary services automatically qualify for the same rate.

Breakfast included in an overall accommodation service, a meal sold independently, a drink at the bar and a separate restaurant service must each be classified under the applicable rules.

A hotel invoicing several services must determine whether they constitute a single supply or separate services before allocating the VAT rates. Services connected with the stay, such as parking or laundry provided by the operator, generally follow the accommodation rate, even if invoiced separately.

Camping: which services are actually covered?

The increase from 6% to 12% covers the provision of pitches for camping, including those intended for tents, caravans and similar shelters.

However, renting a mobile home or providing a chalet does not automatically fall under the rules for camping pitches.

Depending on the contract and the services supplied, these transactions may be classified as exempt property rental, taxable accommodation or another type of service.

Campsite operators therefore need to distinguish between the different services they offer when setting up their invoicing software.

Agriculture: plant protection products rise from 12% to 21%

The reform also increases the VAT rate on agricultural plant protection products that previously qualified for the 12% rate.

Since 1 March 2026, these products have been subject to the standard rate of 21%.

The measure covers, in particular, pesticides for agricultural use that are approved or have the authorisations required by the regulations.

Businesses can consult Phytoweb (in French) to identify products and check their regulatory status.

What about fertilisers?

Not all fertilisers move to 21%.

Fertilisers that fall within the statutory 6% category and are not mixed with plant protection products retain that reduced rate.

Mixtures containing plant protection products, however, are excluded from this category and are subject to the standard rate of 21%.

For example, a fertiliser containing a herbicide should not automatically be treated as an ordinary fertiliser.

The business must check the composition, intended use and tax classification of the product.

Which announced changes were not adopted?

The Belgian government's initial proposal was broader.

An initial announcement published in December 2025 envisaged other changes, including for certain takeaway meals, non-alcoholic drinks served in restaurants, and admission to cultural, sporting or entertainment activities.

These proposals do not appear in the final Royal Decree of 14 February 2026.

You should therefore not apply a VAT increase solely on the basis of a government announcement or an article published before the final legislation was adopted.

Takeaway meals and restaurant services retain their own rules. To check them, read our guide to restaurant VAT in Belgium.

Tourist taxes are also a separate matter: the decree of 14 February 2026 does not directly change any local taxes charged to visitors.

When did the VAT rate changes take effect?

The VAT changes in Belgium did not all take effect on the same date.

Some result from the Programme Act of 18 July 2025, while others come from royal decrees published at the end of 2025 or in February 2026.

Timeline of the main changes in 2025 and 2026

The change on 1 May concerns VAT administration rather than a general change in rates.

Which date determines the applicable VAT rate?

The publication date of a royal decree is not necessarily the date from which a new rate must be used on an invoice.

For VAT purposes, you need to distinguish between:

• the date the contract or booking is made;
• the date the goods are delivered or the service is performed;
• the date the invoice is issued;
• the date an advance payment is received;
• the time at which VAT legally becomes chargeable.

For the changes of 1 March 2026, the official legislation refers to VAT that became chargeable from that date.

A service provided after the change is therefore not necessarily treated in the same way as an advance payment received earlier.

Any transitional provisions and the rules on when VAT becomes chargeable must be checked for each situation.

Does a booking made before March 2026 retain the old rate?

Not automatically.

Take a hotel room booked in February 2026 for a stay in April.

A booking alone does not make VAT chargeable. However, an optional concession allowed the 6% rate to be retained if the booking was made by 28 February 2026 and VAT became chargeable no later than 30 June 2026. The operator must be able to prove the booking date. In this example, a payment received by the hotel in April could therefore still qualify for 6%.

An advance payment on which VAT became chargeable before 1 March 2026 remains subject to 6%. However, a balance on which VAT became chargeable from 1 July 2026 is subject to 12%, even if the booking was made before March.

The rule to remember is simple: you need to check the booking date, when VAT becomes chargeable and the conditions of the concession, rather than just the date of the stay.

Which other VAT rates changed in 2025 and 2026?

The March 2026 reform has attracted the most attention, but other measures have also changed how reduced rates apply in Belgium.

These changes mainly concern property, heating installations and certain specific goods.

Demolition and rebuilding: 6% VAT subject to conditions

Since 1 July 2025, a permanent scheme has allowed certain sales of homes rebuilt after demolition to benefit from the reduced VAT rate of 6%. The required declarations and supporting documents form part of the conditions that must be met.

The scheme can cover, in particular, an individual buying a property intended to become their own and sole home.

In that case, the home must meet a maximum living area of 175 m². The buyer must register it as their residence without delay and maintain the conditions governing its use until at least 31 December of the fifth year following the year of first occupation or use.

Certain long-term private rentals may also qualify, notably with a limit of 175 m² for the sales concerned and a rental commitment maintained until at least 31 December of the fifteenth year following the year of first occupation or use. Other rules concern social housing.

The scheme for selling a rebuilt home must be distinguished from that for work ordered directly by the person commissioning the project.

New construction does not therefore automatically qualify for 6% VAT. The rate depends on the scheme concerned and on meeting all its conditions.

Gas and oil heating: 21% VAT on certain installations

Since 29 July 2025, the reduced rate of 6% no longer applies to the supply and installation or replacement of components specific to a fossil fuel central heating system in the renovation or demolition and rebuilding work concerned. For sales of rebuilt homes covered by the relevant scheme, this exclusion applies from 1 July 2025.

Gas boilers, oil boilers and components directly connected with their operation may therefore be subject to the standard rate of 21%.

However, certain heat distribution components may still qualify for the 6% rate when the other conditions for renovation or rebuilding are met.

Examples include certain radiators, water pipes and underfloor heating systems.

Maintenance and repair services for existing installations are not covered by this specific rate increase.

Where an invoice includes items at both 6% and 21%, a correct breakdown is essential. FPS Finance states that without a breakdown for the work concerned, the whole invoice may be subject to 21%.

Transitional measures existed for certain contracts concluded by 28 July 2025 for building work, or by 30 June 2025 for sales of rebuilt homes. They required, in particular, VAT to become chargeable no later than 30 June 2026. These deadlines have passed but remain relevant when checking an earlier invoice.

For more detail, read our guide to VAT on renovation work in Belgium.

Heat pumps: a temporary reduced rate of 6%

A new temporary measure took effect on 1 January 2026.

The supply and installation of certain heat pumps intended to heat a home may qualify for the reduced rate of 6% for VAT that becomes chargeable from 1 January 2026 to 31 December 2030.

This scheme covers, in particular, homes first occupied less than ten years before the year of the first invoice.

To apply 6% to all the qualifying work, private use must predominate and the installation must serve the whole home. If business use predominates, the price of work on the whole building must be apportioned between the eligible private part and the business part subject to 21%. Work solely for business purposes remains subject to 21%. The supply must be made and invoiced to the final consumer; the technical criteria and supporting wording on the invoice must also be met.

A heat pump intended solely for cooling, or exclusively for heating a swimming pool or sauna, is excluded. The scheme also excludes heat pumps combined with a non-electric heating system connected to the same water distribution circuit and capable of operating both independently and simultaneously, whether installed at the same time or already present.

Example: a home first occupied in 2020, with the first invoice for this work issued in 2026, meets the age criterion of the temporary scheme. The other statutory conditions still need to be checked.

This scheme must be distinguished from the 6% VAT rate applicable to certain renovation work in older homes. Its scheduled end on 31 December 2030 therefore does not mean that all installations will move to 21% in 2031: the scheme applicable to the home and the legislation then in force will remain decisive.

Works of art, collectors' items and antiques: new rules

Since 31 December 2025, certain supplies of works of art, collectors' items and antiques may qualify for the reduced rate of 6%.

Its application depends on the statutory category of the goods and the taxation scheme used.

Supplies under the special margin scheme do not benefit from this reduced rate.

A business reselling a work of art must therefore check whether the ordinary rules or the margin scheme apply before calculating the VAT due. For acquisitions and imports covered by the option to use the margin scheme, no reduced rate may have been applied to the supply to the taxable dealer or to the import by that dealer.

How does a VAT increase affect prices and businesses?

An increase in the VAT rate does not necessarily produce an identical increase in the final price paid by the consumer.

It depends on the business's commercial decision: keep its price excluding VAT, increase its price including VAT or absorb part of the tax increase.

Comparison: what does a VAT increase cost on €100 excluding VAT?

For a service whose price excluding VAT remains at €100:

• The increase from 6% to 12% raises the final price by €6, or approximately 5.66%.
• The increase from 12% to 21% raises the final price by €9, or approximately 8.04%.

These increases relate to the price including VAT, rather than the rate itself.

What happens if the business keeps its price including VAT?

Consider a hotel that charged €106 including VAT for an overnight stay at the 6% rate.

Before the reform, this price consisted of:

• €100 excluding VAT;
• €6 VAT;
• €106 including VAT.

If the hotel keeps its price at €106 despite the increase to 12%, the calculation changes.

The amount excluding VAT becomes:

106 ÷ 1.12 = €94.64 excluding VAT

The VAT amount is then approximately €11.36.

The hotel therefore receives only €94.64 excluding VAT, instead of €100.

It loses approximately €5.36 in revenue excluding VAT per night, before taking account of its costs and any right to deduct input VAT.

This reduction may directly affect its profit margin.

Conversely, a business that passes the full increase on to its customers retains its revenue excluding VAT but raises its selling price.

What is the impact on self-employed people and SMEs?

The reform may require several adjustments.

Affected businesses must update their prices, terms of business, invoices and accounting software.

A hotel must also check earlier bookings. An agricultural distributor must update the tax classification of its products. A construction business must distinguish work eligible for a reduced rate from work subject to the standard rate.

The consequences also depend on the business's VAT scheme.

A taxable person entitled to deduct input VAT can generally recover VAT on business purchases within the statutory limits. However, a business under a special scheme with no right to deduct may bear part of the increase as an additional cost.

Annual turnover may also determine the tax scheme applicable to certain small businesses. It does not, by itself, change the statutory rate for a product or service.

How should VAT be invoiced after a rate change?

Invoicing VAT in Belgium involves more than selecting the default rate in a software package.

Each invoice must reflect the nature of the transaction and the VAT rate applicable at the legally relevant time.

Five checks before issuing an invoice

1. Identify the product or service. Determine whether the transaction falls under the standard rate, a reduced rate or an exemption.
2. Check when VAT becomes chargeable. Check the delivery, service, payment and any transitional provisions.
3. Check the customer's status. A Belgian private individual, a VAT-taxable business and a customer established in another European Union country may receive different treatment.
4. Apply the correct rate to each line. An invoice may include several categories taxed at different rates.
5. Keep supporting documents. Retain the documents needed to explain the VAT treatment during a tax inspection.

How do you handle an invoice with several VAT rates?

One invoice can contain lines at 6%, 12% and 21%.

This can occur, for example, with certain building services or commercial transactions combining different product categories.

Each line must be assigned the correct rate, and VAT must be calculated on the corresponding taxable amount.

Example of an invoice with several rates:

The invoice total is €339 including VAT.

This example is purely arithmetic: the rate assigned to an actual service must always be confirmed.

To convert an amount excluding VAT to a price including VAT, use the Belgian VAT calculator or consult the formulas for prices excluding and including VAT.

What rules apply under the reverse charge?

For certain business-to-business transactions, the customer accounts for VAT under the reverse charge rather than the supplier charging and paying it.

The VAT reverse charge depends on specific conditions. It should not be used simply because the customer has a VAT number.

An invoice to which it applies must include the required statutory wording, including an indication of the reverse charge mechanism.

The rate that would apply to a transaction is therefore not enough to determine whether the supplier must actually charge VAT.

How do you handle a credit note after the reform?

A credit note issued after a rate change should not automatically use the new rate.

It must be linked to the original transaction and the invoice it corrects.

For example, a correction made in April 2026 to a service correctly taxed at 6% before the reform may need to retain the original VAT treatment.

The business must check the reason for the correction and the corresponding rules before issuing the credit note.

Intra-Community VAT: which rate applies according to the customer's country?

VAT rates are not the same in every European Union country.

For an international transaction, the customer's country, their status as a taxable person, the nature of the goods or services and the place-of-supply rules may determine the VAT treatment.

For certain distance sales to private individuals, the seller must apply VAT in the country of consumption. The OSS one-stop shop can simplify the declaration and payment of that tax.

For other business-to-business transactions, an exempt intra-Community supply or a reverse charge may apply, subject to conditions.

You should therefore not automatically apply the Belgian VAT rates of 21%, 12% or 6% to every invoice sent abroad.

Read our guide to intra-Community VAT.

Modernisation of VAT administration: what changed on 1 May 2026?

The VAT rate reform should not be confused with the modernisation of VAT administration by FPS Finance.

1 May 2026 marks an important operational step for the VAT provision account and MyMinfin services.

The provision account replaces the VAT current account

The provision account, which legally entered into force on 1 January 2025, became accessible in MyMinfin on 1 May 2026.

This system allows businesses to view available funds, make advance payments and request repayment of certain credit balances, among other things.

During the transition, available credit balances on the former current account were transferred to the provision account, while debts were dealt with separately.

This modernisation concerns the management of VAT payments and balances, without changing the tax rates on commercial transactions.

Paying, declaring and reclaiming VAT

Businesses must continue to meet their periodic filing obligations, monthly or quarterly depending on their scheme.

The amount of VAT due depends in particular on the tax collected on sales and the deductible VAT on purchases.

Where there is a VAT credit, a refund remains subject to the legal conditions. A credit balance available on the provision account can also be requested back through MyMinfin.

It is advisable to check payment details and references directly in the official FPS Finance environment rather than reusing an old bank account number.

Businesses can find information about the VAT provision account (in French).

For filing obligations, you can also read our guide to VAT returns in Belgium.

Electronic invoicing: a separate obligation since 1 January 2026

Since 1 January 2026, structured electronic invoicing has been mandatory for transactions within its scope between Belgian VAT-taxable businesses.

This obligation concerns the format and exchange of invoices. It does not create a new rate.

Software compatible with electronic invoicing must still apply the tax rules correctly.

Businesses therefore need to check two separate aspects: the technical compliance of the invoice and the accuracy of the VAT rate used.

How can you qualify for a reduced VAT rate in Belgium?

A reduced rate does not depend solely on the type of product or service sold.

The business or private individual must also meet the conditions set out in the VAT Code and Royal Decree No. 20 of 20 July 1970.

Conditions to check before applying a reduced rate

Applying a reduced rate requires you to check:

• the statutory category of the goods or services;
• any conditions relating to the building, the customer or its use;
• the date from which the measure applies;
• the supporting documents required;
• exclusions and special schemes.

For renovation work, the reduced rate of 6% may apply to certain services carried out in a private home first occupied at least ten years ago, subject to the other conditions.

It does not automatically apply to all materials bought separately or to expressly excluded installations.

A business wishing to apply a reduced rate must therefore be able to justify it to the tax authorities.

If there is uncertainty, advice from an accountant or tax adviser remains useful, particularly for complex property transactions or invoices with several rates.