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Taxes

Netherlands — Tax: Vat

The Netherlands has VAT rates of 0%, 9% and 21%, with 21% applying unless a reduced rate or exemption does.

VerifiedGovernment / official sourceBelastingdienst — VAT tariffsLast reviewed: 2026-10-23

Key facts

  • Three VAT tariffs apply: 0%, 9% and 21%.
  • The 9% rate covers food and drink, agricultural products and services, medicines, books, newspapers and magazines.
  • If no exemption, reverse-charge, 0% or 9% rate applies, 21% is charged.
  • The government planned to apply 21% to accommodation and some cultural goods from 1 January 2026, but a later summary suggests partial reversal, so confirm with the Belastingdienst.

Steps

  1. Understanding VAT in the Netherlands — This step is uncertain and not researched thoroughly in this document. Relocating persons should consult official government resources for accurate information.

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