VAT rates

Various VAT rates applies 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. Some services are exempt from VAT. As of 1 January 2019, the low VAT rate has been raised from 6% to 9%.

In general, the VAT rate is 21%. Some notable exceptions exist.

Lower 9% VAT rate for goods

  • Food and beverages
  • Water
  • Agricultural goods
  • Medicines and medical devices
  • Art, collectables and antique
  • Books, magazines and news

Lower 9% VAT rate for services

  • Repair of bicycle
  • Repair of shoes and leather
  • Repair of clothing and household linen
  • Hair-dressers
  • Maintaince work to residential houses
  • Camping and lodges
  • Culture and recreation
  • Artists and mucisians
  • Sport, sauna's and swimming pools
  • People transport 

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 have a small business, we'll make your life easier and save you money.