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VAT rates and exemptions

This information is provided by Netherlands Enterprise Agency

The Dutch VAT regime (BTW, omzetbelasting) includes three rates: 0%, 6% and 21%. If you do business in other countries from your base in the Netherlands, the 0% VAT rate may apply. The reduced VAT rate of 6% applies to a number of products and services, such as food products, medicines and paint and plaster work on homes. For other products and services you will pay the general VAT rate of 21%.

VAT rate to increase

Under the new budget, the 6% VAT rate is due to be increased to 9% as of 1 January 2019. This measure was announced on Prinsjesdag 2018 (Budget Day) and is, of course, subject to it passing through the Upper and Lower Houses of Parliament, as is the date of introduction.

Exemption from VAT

Businesses in certain sectors and businesses that perform certain activities are exempt from VATExternal link. This means that their customers are not charged VAT.

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This information is provided by

Netherlands Enterprise Agency