1 in 3 Dutch choose abroad sooner due to higher tax on holidays

New research by DeVakantieGids.nl among 859 Dutch people shows that higher taxes on holiday accommodation could have an effect on their choice to holiday at home. 30 per cent of those surveyed say they are more likely to choose abroad when holidays in the Netherlands become more expensive.

The VAT increase to 21% on holiday stays took effect from 1 January 2026 and caused debate within the leisure industry about the potential impact on domestic tourism.

Majority price sensitive on increase

Since 1 January 2026, a VAT rate of 21% will apply to holiday accommodation in the Netherlands. The study shows that the impact could be significant.

In addition to the 30.15% who are more likely to choose abroad, another 33.53% say their choice depends on the amount of price increase. This makes a total of almost two-thirds of respondents sensitive to price increases.

23.40% say they stay on holiday in the Netherlands as often, while 12.92% say they go on holiday less often.

Aware of higher VAT

Interestingly, 77.87% of the respondents were aware of the VAT increase to 21%. So the topic is alive and well among holidaymakers.

According to DeVakantieGids.nl, price developments are explicitly taken into account in holiday choices.

“We see that Dutch people do not automatically drop out, but they do look critically at what they get for their money. If price and experience become unbalanced, the choice shifts more quickly towards foreign countries,” says Frits Broer, initiator of DeVakantieGids.nl.

Quality remains decisive

At the same time, the survey shows that price is not the only criterion. When asked what is most important when choosing a holiday in the Netherlands, 31.32% named quality and comfort as decisive, compared to 17.23% who named price as the most important factor.

This suggests that price increases have an effect mainly when consumers find quality disproportionate to cost.

About the study

The survey was conducted by DeVakantieGids.nl via an online questionnaire in the period from 25 December 2025 January to 01 February 2026. A total of 859 Dutch people participated. The full survey and research design are available at DeVakantieGids.nl