VAT rates and exemptions

The Dutch VAT regime (btw, omzetbelasting) has three rates: 0%, 9% and 21%. If you do business in other countries from your base in the Netherlands, the 0% VAT rate may apply. The lower VAT rate of 9% 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 increased

As of 1 January 2019, the lower VAT rate of 6% has been increased to 9%.

Exemption from VAT

Businesses in certain sectors and businesses that perform certain activities are exempt from VAT. This means that their customers are not charged VAT. The following activities are some of those exempt from charging VAT, see the Dutch Tax and Customs Administration website for a full list of tax exemptions (in Dutch):

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