VAT rates

Various VAT rates apply to goods and services. In general, the VAT rate is 21%. For some goods and services, a reduced VAT rate of 9% applies. If you trade in countries outside the Netherlands, a 0% VAT rate may apply, while some services are exempt from VAT. As of 1 January 2019, the lower VAT rate has been raised from 6% to 9%.

Exceptions to the 21% VAT rate:

Lower 9% VAT rate for goods

  • Food and beverages
  • Water
  • Agricultural goods
  • Medicines and medical devices
  • Art, collectables and antiques
  • Books, magazines and newspapers

Lower 9% VAT rate for services

  • Bicycle repair 
  • Shoe and leather repair
  • Clothing and household linen repair
  • Hairdressers
  • Some maintenance work to residential houses
  • Camping and lodges
  • Culture and recreation
  • Artists and musicians
  • Sport, saunas and swimming pools
  • Transport for people

Need help with taxes for your small business?

Blue Umbrella for Dutch tax matters

Living and working in the Netherlands for a time? We can help you with your Dutch taxes, so you don't have to deal with the Belastingdienst yourself. Whether you're employed or own a business, we'll make your life easier and save you money.