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
- 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
- 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?
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.