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Government information for entrepreneurs

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VAT rates and exemptions

This information is provided by

Netherlands Enterprise Agency, RVO

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 VATExternal link. 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 exemptionsExternal link (in Dutch):

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Special VAT arrangements

There are also a number of special VAT arrangementsExternal link (in Dutch), including:

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Prinsjesdag (Budget Day) 2019 announcement

On Prinsjesdag (Budget Day) 2019, the Ministry of Finance announced that the VAT rate on e-books and other electronic publications will change to the lower VAT rate of 9% from 1 January 2020. This will apply to the sale or lending of digital books or online publications, such as newspapers and magazines which are published at least 3 times a year. This change is subject to its acceptance by the upper and lower houses of parliament.

This article is related to:

This information is provided by

Netherlands Enterprise Agency, RVO