VAT increases for pesticides, furnished lodging and camping: what will change from March 1, 2026?

From March 1, 2026, several VAT rates will change. Specifically, it concerns the supply of pesticides, the provision of furnished accommodation and the provision of a camping site.

In this article you will read what is changing, who is affected and how the transitional arrangement works.

A quick look back

In late 2025, the federal government decided to increasing various VAT rates to generate additional revenue. Several VAT increases were originally on the table:

• for furnished accommodation
• granting of right of access to establishments of sport, culture and entertainment
• the delivery of takeaway meals
• the supply of pesticides

After a critical opinion by the Council of State, not all measures implemented. For now, only rate increases remain for providing furnished lodging, a place to camp and pesticide delivery.

For the other announced changes, the government is going back to the drawing board and there is currently no new effective date.

1. Supply of phytopharmaceuticals (pesticides): from 12% to 21%

What will change?

From March 1, 2026, the VAT rate for:

• Phytopharmaceuticals (pesticides and plant protection products for agricultural use approved by the FPS Public Health): from 12% to 21%
• Mixtures of these products with fertilizers: from 6% to 21%

Biocides were already subject to 21% VAT. Pure fertilizers remain subject to 6% VAT.

When does the new rate apply?

That depends on whether the VAT on the supply is claimable became after 28/02/2026.

• For B2B:
  • Basically on invoice date, or date of (partial) payment
  • No later than the 15th of the month following delivery
• For B2C:
  • VAT becomes due on receipt of payment (collection principle)

Who feels this the most?

• Enterprises without a right of deduction (e.g. under the special agricultural scheme)
• Individuals

2. Provide furnished lodging: from 6% to 12% VAT

What are the application requirements and what will change?

Since July 1, 2022, providing furnished lodging (< 3 months) was subject to 6% VAT when at least one of these services is offered:

• Physical reception
• Provision of household linen
• Daily breakfast

The terms remain identical, but the rate rises as of March 1, 2026 from 6% to 12%.

Do you offer none of these services or do you rent for a period longer than 3 months? Then in principle a VAT exemption.

Transitional arrangement for bookings through Feb. 28, 2026

The date the VAT is due determines which rate (6% or 12%) you apply.

• Reservation by a private?
  • VAT is due on the date of receipt of payment.
  • If you invoice voluntarily and systematically, VAT may be due on the invoice date.
• Reservation by a taxable business?
  • VAT is due on invoice date unless payment would have been received earlier.
  • Were you working with advance payments? If so, then the same stay may be subject to two different rates.

As transitional continues to apply the reduced rate to stays for which the VAT is due after March 1, 2026, but before June 30, 2026, provided the booking was made by February 28, 2026.

3. Pitches: from 6% to 12% VAT

What will change?

The provision of a camping site (sites for tents, caravans and other mobile residences) goes from March 1, 2026 to 12%.

• Mobile homes, chalets, glamping tents or similar: covered by the rules of furnished accommodation or is VAT-exempt property rental (depending on the situation).
• Mere RV rental: 21%.

Transitional

Identical to those for furnished accommodation.