VAT rate on culture, books, and sports set to increase to 21% (repealed)

Please note: this change has been repealed on 14 November 2024 (in Dutch).

What was supposed to change?

The VAT rate on culture, books, and sports was to increase from 9% to 21%.

The VAT increase would apply to, for instance:

• books, e-books, newspapers, and magazines (including lending these)
• concerts, music festivals, theatre and dance performances, cabaret, and musicals
• commercial sports activities, for example gyms (fitness centres), ski slopes, ice rinks, and on-site sports classes
• access to sports events (also applies to non-commercial sports clubs)
• public museums

For whom?

• entrepreneurs in the cultural sector
• entrepreneurs in the sports sector