Belgium Hospitality and Tourism Tax Guide

VAT Rates in Hospitality

• Hotel accommodation (Logies / Hébergement): The supply of hotel rooms, B&B accommodation, holiday apartments, and camping pitches is subject to 6% VAT. The 6% rate covers: (a) room rental (including breakfast — if included in the room price), (b) use of hotel facilities (pool, gym, parking), (c) camping and caravan pitches. It does NOT apply to: (a) conference room rental (21%), (b) long-stay accommodation (>3 months — exempt from VAT), (c) property rental through platforms like Airbnb (subject to registration duty and income tax rules).
• Restaurant and catering: (a) Takeaway food (afhaal / à emporter): 6% VAT. (b) Dine-in meals (eetgelegenheid / sur place): 12% VAT (the intermediate rate). The 12% rate applies to food and non-alcoholic beverages consumed on the premises. (c) Alcoholic beverages (alcoholische dranken / boissons alcoolisées): 21% VAT regardless of whether consumed on-site or takeaway. (d) Catering services (traiteurdiensten / services de traiteur): the supply of prepared food for events is generally 12% (if consumed on-site) or 6% (if collected/takeaway).
• City tax (Toeristenbelasting / Taxe de séjour): Municipalities impose a city tax on overnight visitors. The rate varies by municipality: €1–€8 per person per night. The tax is collected by the hotel/accommodation provider from the guest and remitted to the municipality. Brussels: €8.00/person/night (2026). Antwerp: €3.00/person/night. Ghent: €4.00/person/night. Bruges: €3.00/person/night. The tax is not subject to VAT.

Flexi-Jobs and Seasonal Workers

• Flexi-job system (Flexi-job / Job étudiant flexible): Since 2015, the hospitality sector has a flexi-job system — employees who work fewer than 40 hours/week in their main job can take a flexi-job in hospitality without paying tax or social security on the flexi-job income (up to a limit). The employer pays a flat social contribution of approximately 25% on the flexi-job wage (but no payroll tax or employee social security). The flexi-job income is not subject to personal income tax. Maximum flexi-job income: approximately €12,000/year (2026, indexed). Flexi-jobs are popular for students, part-time workers, and those with a full-time job who want extra income.
• Student contracts (Studentenarbeid / Travail étudiant): Students aged 15–25 can work up to 600 hours per year under the student contract regime — reduced social security (2.5% employee contribution, no employer social security on the first 600 hours). Many hospitality businesses rely on student labour for seasonal peaks.

Tips and Service Charges

• Tips (Fooien / Pourboires): Tips given voluntarily by customers are tax-free for the employee (no social security, no payroll tax). This applies to: (a) cash tips given directly to the waiter, (b) tips added to the credit card payment (if collected by the employer and paid to the employee). The employer must pay the credit card tips to the employee — retention by the employer is illegal.
• Service charge (Bediening / Service compris): The service charge (usually 12–15% of the bill, displayed as "service compris" or "bediening inbegrepen") is part of the restaurant's turnover and is subject to VAT (6%/12%/21% as applicable) and corporate income tax. If the service charge is distributed to staff, it is treated as salary subject to payroll tax and social security.

For related reading, see our VAT/BTW Guide →, Hiring Employees Guide →, and Employment Benefits Guide →.