VAT on flowers and plants to go up from 9% to 21%

Are you an entrepreneur active in floriculture, or do you sell plants and flowers? The VAT (btw) on floriculture products will change. The government intends to abolish the reduced VAT rate of 9% on ornamentals. From 1 January 2026 the general VAT rate of 21% will apply to ornamental plants. This is a change in the Turnover Tax Act (Wet op de omzetbelasting).

What changes?

A higher VAT rate will apply to:

• flower bulbs, cut flowers, and plants
• houseplants and balcony plants
• bedding plants and perennials
• tree nursery products
• imported ornamental plants

Please note: Do you export floriculture products? Exports are exempt from this increase in VAT.

What does this mean for you?

• From 1 January 2028 you will charge 21% VAT on floriculture products in the Netherlands.
• The VAT increase also applies to imported ornamental plants.
• The VAT increase does not apply to exports.

For whom?

• floriculture businesses and growers
• florists and garden centres
• supermarkets selling flowers and plants
• importers of floriculture products

When?

This change in the Turnover Tax Act 1968 (Wet op de omzetbelasting 1968) is expected to enter into force on 1 January 2028.

Internet consultation: You can give your opinion on this proposed change until 7 May 2026 (in Dutch).

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Lower and Upper Houses (Tweede en Eerste Kamer) of parliament. After publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch) the law can take effect.