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, books, newspapers and magazines and paint and plaster work on homes. For other products and services you will pay the general VAT rate of 21%.

The VAT rate on e-books and other electronic publications has changed to the lower VAT rate of 9%. This applies 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 measure is in force since 1 January 2020.

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):

Special VAT arrangements

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