Netherlands VAT Rate (2026)
The Netherlands applies a standard VAT rate of 21%. A reduced rate of 9% applies broadly to food, non-alcoholic beverages, medicines, books, accommodation, and passenger transport — one of the broader reduced rate applications in the EU.
Netherlands 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 |
| 9% | Reduced | Foodstuffs; non-alcoholic beverages; water; medicines; books; hotel accommodation; passenger transport. |
| 0% | Zero | Taxation of gold coins; intra-community and international passenger transport by air and sea. |
Netherlands standard VAT rate history
| Period | Standard rate |
|---|---|
| 1 Jan 1969 – 1 Jan 1971 | 12% |
| 1 Jan 1971 – 1 Jan 1973 | 14% |
| 1 Jan 1973 – 1 Jan 1976 | 16% |
| 1 Jan 1976 – 1 Jan 1984 | 18% |
| 1 Jan 1984 – 1 Oct 1986 | 19% |
| 1 Oct 1986 – 1 Jan 1989 | 20% |
| 1 Jan 1989 – 1 Oct 1992 | 19% |
| 1 Oct 1992 – 1 Jan 2001 | 18% |
| 1 Jan 2001 – 1 Oct 2012 | 19% |
| 1 Oct 2012 – present | 21% |
Reduced rate categories in detail
9% reduced rate
The 9% 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 Netherlands
Netherlands 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 Netherlands
Tourist VAT refund in Netherlands
Non-EU residents shopping in Netherlands 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 Netherlands VAT refund
Key facts
- Registration threshold: None (registration required from first taxable supply) annual turnover
- Standard rate: 21%
- Reduced rates: 9%, 0%
- Tax authority: Belastingdienst
- Currency: EUR
FAQ
What is the VAT rate in Netherlands?
The standard VAT rate in Netherlands is 21%.
Reduced rates of 9% and 0% apply to essential goods and services.
What is the import VAT rate for Netherlands?
Import VAT into Netherlands 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 Netherlands VAT number?
Netherlands 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