VAT rates in the Netherlands (2026)
All current VAT rates collected in one table — use them with the VAT calculator for Netherlands.
| Rate | Name | Applies to |
|---|---|---|
| 21% | Standard (hoog tarief) | Most goods and services |
| 9% | Reduced (laag tarief) | Food, medicines, books, art |
VAT registration threshold
Businesses must register for VAT with Belastingdienst once taxable turnover exceeds €20,000 (one-off supplies). Below the threshold, registration is usually optional but can still be beneficial if your customers are VAT-registered businesses.
Reverse charge
The reverse charge mechanism applies in the Netherlands: when you sell to a VAT-registered business in another EU/ covered jurisdiction, you typically invoice without VAT and the customer accounts for it.
What is the current VAT rate in the Netherlands?
The standard VAT rate is 21%, with reduced rates of 9%.
Do I have to register for VAT in the Netherlands?
If your taxable turnover exceeds €20,000 (one-off supplies), registration with Belastingdienst is mandatory. Voluntary registration can make sense below the threshold if you serve VAT-registered businesses.