The reduced VAT rate of 9% for culture, media, lodging (hotels, vacation homes and mobile homes), books and sports will be abolished as of Jan. 1, 2026. The general VAT rate of 21% will then apply.
Note! For non-profit sports associations, the exemption continues to apply.
Tip! There are some exceptions: cinemas, circuses, camping sites and day recreation (amusement parks, playgrounds and ornamental gardens and zoos) remain subject to the reduced VAT rate of 9%.
Note! The adjustment of the VAT rate depends on when the service is provided, not when the service provider receives payment. For example, if you sell a ticket for a theater performance in 2025 for a performance that takes place in 2026, the general rate of 21% already applies in 2025.