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