New VAT Rates in Belgium from 2026
After weeks of negotiations, the federal government has reached a budget agreement with important changes to VAT rates. Discover what changes for your business or personal situation.
Overview of Changes
The standard VAT rate of 21% remains unchanged. There was no harmonization of the 6% and 12% rates to 9%, as previously suggested. Instead, a limited number of products and services have been subject to higher VAT rates since 1 March 2026 to balance the budget.
Standard VAT Rate Remains 21%
Good news: the standard VAT rate of 21% will not be increased. This means most products and services will maintain their current VAT rate.
VAT Rate Changes by Category
The following categories have had a different VAT rate since 1 March 2026:
| Category | Before | Since 1 March 2026 |
|---|---|---|
| Hotel stays | 6% | 12% |
| Campings | 6% | 12% |
| Pesticides | 12% | 21% |
No Harmonization to 9%
Contrary to earlier proposals, there will be no harmonization of VAT rates from 6% and 12% to a uniform rate of 9%. The different rates will continue to exist, but some categories will shift to higher rates.
Changes in Energy Excise Taxes
Natural Gas
People who cook and heat with natural gas will pay more, as excise taxes on natural gas will increase. VAT is always calculated on the price including excise taxes, which means the VAT due on natural gas will also indirectly increase.
Electricity
For electricity, excise taxes will decrease, which has a positive effect on the total price including VAT for consumers using electricity.
When Do the Changes Take Effect?
The changes above have applied since 1 March 2026. The originally announced increases for take-away meals and for sports and leisure, and the reduction for non-alcoholic beverages in restaurants and cafés, were not implemented.
Important Note
This information is based on the budget agreement of November 2025 and the VAT changes that took effect on 1 March 2026. Always consult your accountant or the competent tax administration for specific questions about your situation. This information is for informational purposes only and does not constitute legal or tax advice.
Sources
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