At the beginning of 2026, several EU Member States introduced changes to their VAT rates.
Here is an overview of the main changes:
• Belgium : from 1 March 2026, the reduced VAT rate on hotel accommodation, takeaway food, leisure activities and entertainment services will increase from 6% to 12%;
• Czech Republic : since 1 January 2026, a single 12 % VAT rate applies to catering services and non-alcoholic beverages, while prescription medicines are now zero-rated;
• Germany : the reduced VAT rate of 7 % has been reintroduced for restaurant and catering services from 1 January 2026;
• Ireland : the reduced VAT rate of 9 % will apply to meals and catering services starting 1 July 2026;
• Slovakia : since 1 January 2026, the reduced VAT rate on certain high-sugar and high-salt products has increased from 19% to 23%, with specific exemptions such as baby food, 100% fruit juice and certain dairy products ;
• Netherlands : the VAT rate on accommodation services has risen sharply from 9 % to 21 % with effect from 1 January 2026;
• Finland : the reduced VAT rate on certain goods and services has been lowered from 14 % to 13.5 % to support household purchasing power and help contain inflationary pressures.
