VAT rates in Netherlands (2026)

Last reviewed: 7 November 2026

In short: The standard VAT rate is 21% and the reduced rate is 9% (food, medicines, books). Small businesses with a turnover up to EUR 20,000 can opt out of charging VAT. The Belastingdienst is the tax authority.

RuleWhat applies
Standard VAT rateValue added taxThe standard (general) VAT rate is 21%. It applies to all goods and services that are not exempt and not at 9% or 0%. [1]
Reduced VAT ratesValue added taxThe reduced rate is 9%. It covers food products, medicines, books (also e-books), newspapers, magazines, online publications, and paint and plaster work on homes. A 0% rate applies to cross-border supplies such as exports and international passenger transport. Overnight accommodation moved from 9% to 21% on 1 January 2026. [2]
VAT on foodValue added taxFood products are taxed at the reduced rate of 9%. [2]
VAT registration thresholdValue added taxBusinesses with a turnover of no more than EUR 20,000 per calendar year can opt for the small businesses scheme (KOR) and then charge no VAT. The page does not give a separate registration threshold. [3]
Tax authorityValue added taxThe Netherlands Tax Administration (Belastingdienst). [1]

Notes

  • The Netherlands has no turnover threshold for charging VAT on the page read. Small businesses may opt for the small businesses scheme (KOR) instead.

Sources

  1. Belastingdienst: Tarieven en vrijstellingen (consulted 7 November 2026) · all sources
  2. Business.gov.nl (Government of the Netherlands): VAT rates and exemptions in the Netherlands (consulted 7 November 2026) · all sources
  3. Business.gov.nl (Government of the Netherlands): Small businesses scheme (KOR) (consulted 7 November 2026) · all sources

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General information, not legal advice. Rules change: check the official source before you fly or ride.