Netherlands VAT Calculator
How Much Is VAT in the Netherlands?
The standard VAT rate in the Netherlands is 21% in 2026, plus a reduced rate of 9% on food, water, medicines, books, passenger transport and a range of labour-intensive services. Known locally as BTW (belasting over de toegevoegde waarde), it applies to most goods and services sold in the country. Among the 27 EU member states, standard VAT ranges from 17% in Luxembourg to 27% in Hungary, so the Dutch 21% sits close to the EU average of 21.9% — the same standard rate as neighbouring Belgium and Spain, and one point above France.
Businesses register with the Belastingdienst; those turning over less than €20,000 a year can opt into the KOR small-business scheme and charge no BTW at all.
How to calculate Netherlands VAT
To add 21% VAT to a net (tax-exclusive) price, multiply it by 1.21. To remove VAT from a gross (tax-inclusive) price, divide it by 1.21.
- Add VAT: EUR 100 net × 1.21 = EUR 121 gross (that is EUR 21 of VAT)
- Remove VAT: EUR 121 gross ÷ 1.21 = EUR 100 net (that is EUR 21 of VAT)
Use the Netherlands VAT calculator above for any amount, or compare the Netherlands with every other country in our VAT rates by country table.
Netherlands VAT Rates Overview
Every VAT rate currently in force in the Netherlands
Current VAT Rates (2026)
| Rate type | Rate | Applies to |
|---|---|---|
| Standard rate | 21% | Most goods and services, alcohol, and since 1 January 2026 hotel and holiday accommodation |
| Reduced rate | 9% | Food and non-alcoholic drinks, restaurant meals, books and e-books, newspapers, medicines, passenger transport, cultural and sports admissions, camping pitches |
| Zero rate | 0% | Solar panels on or near homes, exports and intra-EU B2B supplies |
VAT History and Local Rules in the Netherlands
How the rates got here, and country-specific points to watch
Key VAT milestones
- 2026: Accommodation moved from 9% to 21% on 1 January; planned rises for culture, media and sport were scrapped
- 2023: 0% rate introduced for solar panels on homes
- 2019: Reduced rate raised from 6% to 9%
- 2012: Standard rate raised from 19% to 21% on 1 October
- 1969: VAT (btw) introduced
Is the VAT rate the same everywhere in the Netherlands?
The same rates apply throughout the European Netherlands; the Caribbean Netherlands (Bonaire, Sint Eustatius and Saba) are outside the EU VAT area and use a separate general spending tax (ABB).
Good to know
From 1 January 2026 hotel rooms, B&Bs and holiday homes are taxed at 21%, but breakfast, restaurant meals and camping pitches remain at 9%.
Payments made in 2025 for stays in 2026 or later were already taxed at 21%.
The KOR scheme is optional; businesses that opt in do not charge VAT but cannot reclaim input VAT.
Zero-Rated and Exempt Supplies in the Netherlands
The difference matters: zero-rating keeps input-VAT recovery, exemption does not
Zero-rated supplies (0%)
VAT is charged at 0%, but the seller can still recover input VAT on related costs:
- Exports of goods outside the EU
- Intra-EU B2B supplies of goods to VAT-registered customers
- Supply and installation of solar panels on or near homes
VAT-exempt supplies
No VAT is charged, and the seller generally cannot recover input VAT on related costs:
- Financial and insurance services
- Medical and healthcare services
- Education and vocational training
- Residential letting
- Sports clubs and many non-profit sports services
- Supplies under the KOR small-business scheme
Netherlands VAT Registration & Compliance
Key facts for businesses registering for and reporting VAT in the Netherlands.
| Local name | Omzetbelasting / Belasting over de toegevoegde waarde (btw) |
|---|---|
| VAT number format | NL + 9 digits + B + 2 digits (e.g. NL123456789B01) |
| Registration threshold | No general threshold; the optional KOR small-business scheme exempts businesses with turnover up to EUR 20,000 |
| Non-resident businesses | Non-established businesses must register from their first taxable supply unless the reverse charge applies to the customer |
| Filing frequency | Quarterly by default; monthly or annual by permission of the Belastingdienst |
| Filing and payment deadline | Return and payment by the last day of the month following the period |
| E-invoicing / reporting | E-invoicing is mandatory for supplies to central government (B2G); no B2B mandate in 2026 |
| Tax authority | Belastingdienst |
Thresholds, deadlines and e-invoicing rules are revised regularly. Always confirm current requirements with Belastingdienst before relying on them.
Cross-Border Sales and Refunds in the Netherlands
Selling into the country from abroad, and getting VAT back
Cross-border rules
Digital services and e-commerce: Foreign sellers of digital services to consumers in the Netherlands charge the Netherlands's VAT rate. EU businesses can declare it through the One-Stop Shop (OSS) once their EU-wide cross-border B2C sales exceed EUR 10,000; non-EU businesses use the non-Union OSS from the first sale.
Tourist VAT refunds: Non-EU visitors can reclaim VAT on purchases over EUR 50 per shop.
For the general rules, see the reverse charge mechanism, VAT on digital services, VAT invoice requirements and VAT refunds for tourists and businesses.
Compare VAT Rates
VAT rates in neighboring and similar economies
Frequently Asked Questions
Common questions about VAT in the Netherlands
What is the current VAT rate in the Netherlands?
The standard VAT rate in the Netherlands is 21% in 2026. Other rates in force: 9% (reduced rate), 0% (zero rate). See the rates table above for exactly what each rate covers.
How do I calculate VAT in the Netherlands?
To add 21% VAT, multiply the net price by 1.21. To remove it from a VAT-inclusive price, divide by 1.21; the difference is the VAT. The calculator at the top of this page does both.
What is the btw rate on hotels in the Netherlands in 2026?
Since 1 January 2026 hotel and holiday accommodation is taxed at 21%, up from 9%. Breakfast, restaurant meals and camping pitches remain at 9%.
What is the btw rate on food in the Netherlands?
Food and non-alcoholic drinks are taxed at 9%, including in restaurants. Alcoholic drinks are taxed at 21%.
What is the KOR in the Netherlands?
The kleineondernemersregeling (KOR) is an optional exemption for businesses with annual turnover up to EUR 20,000. Participants do not charge btw and cannot reclaim btw on costs.
Who needs to register for VAT in the Netherlands?
Registration threshold: No general threshold; the optional KOR small-business scheme exempts businesses with turnover up to EUR 20,000. Foreign businesses: Non-established businesses must register from their first taxable supply unless the reverse charge applies to the customer.
Sources
Official and professional references used for this page
Last reviewed on 27 September 2026.