VAT rates in Belgium (2026)
Last reviewed: 7 November 2026
In short: The standard VAT rate is 21%, with reduced rates of 12% and 6%. Businesses with a turnover up to EUR 25,000 can use the VAT exemption scheme. FOD Financiën is the tax authority.
| Rule | What applies |
|---|---|
| Standard VAT rateValue added tax | The standard VAT rate is 21%. [1] |
| Reduced VAT ratesValue added tax | There is an intermediate rate of 12% and a reduced rate of 6%, plus a zero rate in exceptional cases. Which rate applies to which goods and services is set in Royal Decree No 20. [1] |
| VAT on foodValue added tax | ⚠ Not yet verified |
| VAT registration thresholdValue added tax | Businesses with an annual turnover of no more than EUR 25,000 (excluding VAT) can use the VAT exemption scheme and then do not charge VAT. Exceeding the threshold by up to 10% costs the exemption only from the next calendar year. [2] |
| Tax authorityValue added tax | The Federal Public Service Finance (FOD Financiën / SPF Finances). [1] |
Notes
- The page read gives the rates but not which goods, such as food, fall under each rate.
Sources
- FOD Financiën: Btw-tarieven (consulted 7 November 2026) · all sources
- FOD Financiën: Vrijstellingsregeling (consulted 7 November 2026) · all sources
Related pages
General information, not legal advice. Rules change: check the official source before you fly or ride.