Belgium VAT Rate (2026)
Belgium operates three positive VAT rates: 21% standard, 12% for specific goods including coal and phytopharmaceutical products, and 6% for food, pharmaceuticals, and books. A 0% rate applies to certain goods including newspapers.
Belgium VAT rates — full breakdown
| Rate | Type | Applies to |
|---|---|---|
| 21% | Standard | All goods and services not covered by a lower rate — electronics, clothing, alcohol, tobacco, cosmetics, most services |
| 12% | Reduced | Some foodstuffs; certain agricultural supplies; some social housing; some construction work on new buildings; restaurants (all beverages excluded); certain energy products e.g. coal, lignite, coke; some pesticides and fertilizers; certain tyres and inner tubes for agricultural use. |
| 6% | Reduced | Some foodstuffs (including takeaway food); soft drinks; water supplies; some pharmaceutical products; some medical equipment for disabled persons; domestic transport of passengers; some books (excluding e-books); newspapers and periodicals (with certain exceptions); entrance to cultural events and amusement parks; some social housing; certain repair and renovation of private dwellings; some agricultural supplies; hotel accomodation; addmission to sporting events; use of sports facilities; intra-community and international road, rail and inland waterways transport; some motor vehicles; some social services; certain undertaker and cremation services; minor repairs (including bicycles, shoes and leather goods, clothing and household linen); firewood; cut flowers and plants for decorative use and food production. |
| 0% | Zero | Daily and weekly newspapers; certain recycled materials and by-products; intra-community and international transport (excluding road, rail and inland waterways). |
Belgium standard VAT rate history
| Period | Standard rate |
|---|---|
| 1 Jul 1971 – 1 Jul 1978 | 18% |
| 1 Jul 1978 – 1 Jul 1981 | 16% |
| 1 Jul 1981 – 1 Jan 1983 | 17% |
| 1 Jan 1983 – 1 Apr 1992 | 19% |
| 1 Apr 1992 – 1 Jan 1994 | 20% |
| 1 Jan 1994 – 1 Jan 1996 | 21% |
| 1 Jan 1996 – present | 21% |
Reduced rate categories in detail
12% reduced rate
The 12% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
6% reduced rate
The 6% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
Import VAT rate for Belgium
Belgium applies its standard 21% VAT rate to imports. Import VAT is calculated on the CIF value (goods value + shipping + insurance) plus any applicable customs duty — not just the goods value alone. VAT-registered businesses importing for business use can reclaim import VAT as input tax on their next VAT return.
For goods qualifying for reduced rates on domestic supply (such as food, books, or medicines), the same reduced rate applies on import. The €150 customs duty threshold exempts small consignments from duty but not from import VAT — import VAT applies to all consignments regardless of value.
→ Calculate import VAT into Belgium
Tourist VAT refund in Belgium
Non-EU residents shopping in Belgium can claim a VAT refund on goods taken out of the EU, provided purchases meet the minimum threshold and a tax-free form is obtained at the time of purchase. The goods must be unused and exported within 3 months.
→ Calculate your Belgium VAT refund
Key facts
- Registration threshold: €25,000 annual turnover
- Standard rate: 21%
- Reduced rates: 12%, 6%, 0%
- Tax authority: SPF Finances / FOD Financiën
- Currency: EUR
FAQ
What is the VAT rate in Belgium?
The standard VAT rate in Belgium is 21%.
Reduced rates of 12% and 6% and 0% apply to essential goods and services.
What is the import VAT rate for Belgium?
Import VAT into Belgium is charged at the standard 21% rate, applied to the CIF value plus customs duty. VAT-registered businesses can reclaim import VAT as input tax. Use the Import VAT Calculator for a full breakdown.
How do I validate a Belgium VAT number?
Belgium VAT numbers can be validated through the EU VIES system. Use the VAT Number Checker to verify any EU VAT registration number instantly.
← Back to EU VAT Rates hub | Reduced rates by category | Import VAT rates