Belgium: VAT Rate Changes

The Value-Added Tax (VAT) rate changes, initially introduced in Belgium’s budget agreement, have been further modified. Proposed changes to the VAT rates for takeaway meals and sports and cultural events were expected to be enacted on March 1, 2026. The proposed rate changes were removed after a critical opinion by Belgium’s Council of State. The remaining rate changes were not impacted by the decision and are going into effect March 1, 2026. The remaining changes are a VAT rate increase for pesticides from 12% to 21%, and the VAT rate increase for furnished accommodations from 6% to 12%.