Value added tax on non-alcoholic drinks served in Belgian cafés and restaurants is 21 percent, the same rate as for alcoholic drinks, and the cut to 12 percent announced in the federal budget deal of 24 November 2025 has not entered into force. As of 25 September 2026, every drink served on site, still water included, remained at 21 percent.
The confusion has a simple origin. The measure was announced, approved by the Council of Ministers on 23 December 2025, postponed from 1 January to 1 March 2026, then dropped by the restricted cabinet on 13 February 2026, a week after the Council of State criticised the wider VAT reform. This page sets out each step with its date, the rates that apply today, what the cut would have meant for a glass on the counter and what remains open.
Which VAT rate applies to a non-alcoholic drink served in a Belgian café today?
The standard rate of 21 percent applies to every drink served on site in a Belgian café or restaurant, alcoholic or not. The Vite une table guide of 25 September 2026 states that all such drinks, water included, remain at 21 percent, while non-alcoholic food and drinks sold for takeaway stay at 6 percent.
Horeca Brussels, in a guide first published on 29 June 2025 and modified on 27 March 2026, uses the same wording: the supply of drinks, whether alcoholic or not, remains subject to the normal rate of 21 percent. The rate attaches to the supply of a drink for consumption on the premises, not to its alcohol content, which is why a still water at the table and a glass of wine carry the same tax percentage on the bill.
| Supply | VAT rate (%) | Status on 25 September 2026 |
|---|---|---|
| Drinks served on site, alcoholic or not | 21 | Unchanged; the cut for non-alcoholic drinks was not applied |
| Non-alcoholic food and drinks for takeaway | 6 | Unchanged; the announced rise to 12 percent was abandoned |
| Hotel and campsite overnight stays | 12 | Raised from 6 percent on 1 March 2026 |
| Hotel breakfast drinks | 12 | Follow the accommodation rate, per Horeca Wallonie |
| Hotel room service and minibar drinks | 21 | Treated as restaurant services, per Horeca Wallonie |
What did the November 2025 budget deal announce for non-alcoholic drinks?
The federal budget deal of 24 November 2025 announced a cut from 21 to 12 percent on non-alcoholic drinks served in the hospitality sector, with still and sparkling water, juices and iced teas given as examples. The Council of Ministers approved the tax measures on 23 December 2025, and the start moved from 1 January to 1 March 2026.
The employers' federation VBO-FEB summarised the plan on 14 January 2026: the rate for non-alcoholic drinks in horeca would fall from 21 to 12 percent no earlier than 1 March 2026, but most measures were not final and still had to be turned into legislation and approved by parliament. The law firm Bird & Bird described the same cut for drinks such as mineral water served in restaurants. Moustique reported on 16 January 2026 that the drinks cut was far better received by the sector than the other changes in the package, which included a rise from 6 to 12 percent for hotel and campsite stays.
Why was the 12 percent rate dropped before it started?
The restricted cabinet of the De Wever government dropped the cut on Friday 13 February 2026, together with the planned rises on takeaway meals, culture and sport, a week after the Council of State sharply criticised the wider VAT reform. No press report consulted gives a drinks-specific reason, and the revenue gap left by the unchanged sectors was estimated at 400 million euros.
Horeca Wallonie wrote on 26 February 2026 that the announced cut would not, in the end, be implemented on 1 March 2026, that no official new date existed and that the government had not finalised a revised measure. The Vite une table guide adds that the cut does not appear in the royal decree of 14 February 2026 applicable from 1 March 2026. One part of the package did go ahead on schedule: the accommodation rate of 12 percent has applied since 1 March 2026.
| Date | Event | Reported by |
|---|---|---|
| 2025-11-24 | Federal budget deal announces 12 percent for non-alcoholic drinks | Horeca Brussels |
| 2025-12-23 | Council of Ministers approves the tax measures, cut included | news.belgium.be |
| By 2026-01-14 | Start moved from 1 January to 1 March 2026 | VBO-FEB, Bird & Bird, Confiancia |
| 2026-02-13 | Restricted cabinet drops the drinks cut | La Libre, Moustique, BX1 |
| 2026-03-01 | Accommodation rate of 12 percent applies; drinks cut does not | Horeca Wallonie, Vite une table |
| 2026-09-25 | Guide confirms 21 percent on all drinks served on site | Vite une table |
What would the 12 percent rate have changed on the counter?
At full pass-through, a drink priced at 3.00 euros including 21 percent VAT would have fallen to about 2.78 euros at 12 percent, a reduction of roughly 7.4 percent. Prices did not move because the rate did not change, and no source consulted shows what operators would have done with the margin.
The arithmetic is simple: 3.00 euros divided by 1.21 gives a net price of 2.48 euros, and adding 12 percent returns 2.78 euros. The tax is owed by the operator, so a lower rate either lowers the shelf price or raises the margin, and that choice sits with each business. Alcoholic drinks stay at 21 percent in every scenario, so the tax gap between a non-alcoholic and an alcoholic drink of equal net price would have been nine percentage points. The page on why alcohol-free beer costs so much explains why no VAT discount reaches the bottle either.
Why can the same glass of water carry 12 or 21 percent VAT inside one hotel?
Since 1 March 2026 overnight stays in Belgian hotels and campsites carry 12 percent VAT, and Horeca Wallonie states that drinks served at breakfast follow that rate, while drinks from room service or the minibar count as restaurant services at 21 percent. The guidance was updated after a tax administration circular dated 29 April 2026.
The consequence is a rate that depends on where the bottle is poured. A water served at the breakfast buffet of a Brussels (Belgium) hotel rides on the accommodation rate that rose in March, while the identical water taken from the minibar stays at 21 percent. The 12 percent that reached breakfast drinks arrived through the accommodation increase and not through the drinks cut that was dropped.
Does the announced cut cover alcohol-free beer and wine?
No source consulted states that the announced 12 percent rate covers alcohol-free beer or wine. The examples cited were water, juices and iced teas, and Bird & Bird noted that beer above 0.5 percent and other drinks above 1.2 percent alcohol by volume remain at 21 percent. With the measure dropped, the question has no practical effect.
The thresholds matter only if a final text is ever adopted. Alcohol-free beer is defined on this site as beer at 0.5 percent alcohol by volume or less, but whether a future decree would class it with water and juice remains unwritten, and no official text read for this page settles it. Venues that price alcohol-free beer should therefore assume 21 percent on site and confirm any change with the federal tax administration. The category itself keeps growing, as the 2025 Belgian beer figures show.
Can the cut still return?
A return is possible but not scheduled. Horeca Wallonie wrote on 26 February 2026 that no new application date had been confirmed, and the Vite une table guide of 25 September 2026 mentions possible compensation measures at future budget reviews without giving a date. The rate to use on an invoice today remains 21 percent.
No decision on non-alcoholic drinks was found in the sources consulted on 19 October 2026. The status of any rate should be confirmed with SPF Finances before it is applied to a menu or a contract. For operators building a zero-proof offer, the page on alcohol-free beer on draught covers the equipment side of the same decision.
What is the VAT rate on non-alcoholic drinks in Belgian restaurants?
The rate is 21 percent on all drinks served on site, alcoholic or not, as of 25 September 2026. Non-alcoholic food and drinks sold for takeaway are charged at 6 percent.
Was the 12 percent VAT on non-alcoholic drinks ever applied in Belgium?
No. The cut was announced on 24 November 2025, approved on 23 December 2025 and scheduled for 1 March 2026, then dropped by the restricted cabinet on 13 February 2026 and left out of the royal decree applicable from 1 March.
Why did café prices not change after the announcement?
The rate stayed at 21 percent, so the tax component of a drink did not change. A full pass-through of a 12 percent rate would have moved a 3.00 euro drink to about 2.78 euros, but that scenario never took effect.
Do hotel drinks in Belgium carry a different VAT rate?
Yes, depending on the service. Horeca Wallonie states that breakfast drinks follow the 12 percent accommodation rate, while room service and minibar drinks are charged at 21 percent as restaurant services.
Sources
- Horeca Brussels, VAT and horeca: are you charging the right rate (published 29 June 2025, modified 27 March 2026): drinks, alcoholic or not, stay at the normal rate of 21 percent. Consulted 19 October 2026.
- Horeca Brussels, What the federal budget deal changes for horeca: budget deal of Monday 24 November 2025, measures planned for 1 January 2026 subject to a parliamentary vote, measure on non-alcoholic drinks cancelled with the rate unchanged at 21 percent (update of 27 March 2026). Consulted 19 October 2026.
- Federal government (news.belgium.be), Council of Ministers of 23 December 2025: lowering of the rate from 21 to 12 percent for non-alcoholic drinks served with restaurant and catering services. Consulted 19 October 2026.
- Confiancia, VAT changes confirmed from 1 March 2026: examples of still and sparkling water, juices and iced teas; start postponed from 1 January to 1 March 2026. Consulted 19 October 2026.
- Bird & Bird, Belgium increases VAT in the hospitality, food and leisure sectors as of March 2026: non-alcoholic drinks such as mineral water at 12 percent from 1 March 2026; beer above 0.5 percent and other drinks above 1.2 percent alcohol by volume remain at 21 percent. Consulted 19 October 2026.
- VBO-FEB, Tax changes in 2026 (published 14 January 2026, modified 15 January 2026): rate for non-alcoholic drinks in horeca from 21 to 12 percent no earlier than 1 March 2026, most measures not yet final. Consulted 19 October 2026.
- Moustique, 16 January 2026, Why was VAT on non-alcoholic drinks lowered: purpose of supporting horeca, early March start, hotel and campsite stays from 6 to 12 percent, reception by the sector. Consulted 19 October 2026.
- La Libre, 13 February 2026, and BX1, 13 February 2026: decision of the restricted cabinet to abandon the cut on non-alcoholic drinks and the rises on takeaway, culture and sport; criticism by the Council of State; shortfall estimated at 400 million euros. Moustique, 13 February 2026, same decision. Consulted 19 October 2026.
- Horeca Wallonie, VAT: takeaway and non-alcoholic drinks, decisions postponed (updated 26 February 2026): cut not implemented on 1 March 2026, no confirmed new date. Consulted 19 October 2026.
- Horeca Wallonie, VAT of accommodation and campsites: 12 percent since 1 March 2026; breakfast drinks at 12 percent, room service and minibar drinks at 21 percent, items added after a tax administration circular of 29 April 2026. Consulted 19 October 2026.
- Vite une table, Horeca VAT in Belgium: 6, 12 or 21 percent, guide 2026 (published and modified 25 September 2026): all drinks served on site, water included, at 21 percent; cut absent from the royal decree of 14 February 2026 applicable from 1 March 2026; takeaway non-alcoholic food and drinks at 6 percent. Consulted 19 October 2026.
- Calculated figures: 3.00 euros divided by 1.21 equals 2.48 euros net; 2.48 multiplied by 1.12 equals 2.78 euros; the 7.4 percent reduction is 1 minus 1.12 divided by 1.21; the nine-point gap is 21 minus 12. These are illustrations, not published prices.
Belgian VAT on non-alcoholic drinks served on site is 21 percent, and the announced cut to 12 percent exists only as a measure that was approved on paper and dropped before it started. The dates are firm, the reasons for the drinks cut are not, and the only 12 percent in a hotel glass came from the accommodation rate.
zeroproof.one follows the category with the source and the date attached to each figure. The Journal holds the reference pages on prices, labels and national markets.