The coalition's most unpopular domestic policy — VAT (BTW) on culture and restaurants jumped from 9% to 21%
Part of: Dutch Economy
The Schoof cabinet (PVV, VVD, NSC, BBB) included a VAT increase in its coalition agreement as a budget measure. The reduced BTW rate of 9% on a range of goods and services was raised to the standard 21% rate.
Sectors affected (from 1 January 2026): - Cultural events (theatre, concerts, museums, cinema) - Sport (gym memberships, sports clubs, swimming pools) - Hospitality (hotels, campsites) - Newspapers and magazines (online) - Short-stay accommodation
What stayed at 9%: Books and e-books were exempted after significant lobbying.
What stayed at 21%: Restaurants and cafés were already at 21% (the temporary 9% rate introduced during COVID had already expired).
For the cultural sector: A museum ticket or theatre seat that cost €25 suddenly implied a much larger tax bill for the operator. Cultural institutions argued this would force price increases, reduce attendance, widen the cultural engagement gap between higher and lower incomes, and accelerate closures of venues still recovering from the pandemic.
For hospitality: Hotels and campsites, still rebuilding post-COVID, faced a structural cost increase at the worst time.
The distributional problem: The 9% rate was designed as a concession — culture and sport have public value that shouldn't be priced out of reach. Raising it to 21% effectively makes these goods the same tax category as luxury items. Critics pointed out this disproportionately affects lower-income people who are more price-sensitive about discretionary spending.
The proposal faced fierce opposition from arts organisations, sports federations, museums, and hospitality trade groups. A broad coalition lobbied the Eerste Kamer (Senate) intensively. The Senate approved it after debate, with books exempted as a compromise.
The increase became a symbol of the Schoof cabinet's willingness to fund tax cuts elsewhere by squeezing sectors with limited political power — the cultural world leans left and was not going to vote for PVV regardless. GroenLinks-PvdA (now merging into Progressief Nederland) pushed the motion to reverse it.
Prices went up. Some smaller venues and cultural institutions reported significant pressure. Whether the feared wave of closures and attendance collapses materialised at the predicted scale is still being assessed.
Note: a gym membership, museum card (Museumkaart), or theatre subscription will be more expensive than it was before 2026. Museums are also where you'll find free speurtochten for kids — the entry price went up, but that part is still free.
Note: verify current status — some provisions may have been adjusted after passage.
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