VAT rates
What is VAT?
VAT in the Netherlands is tax you pay on your turnover. The VAT amount is calculated as a proportion of the price your clients pay for your goods and services. It needs to be regularly reported to the Dutch tax office, usually quarterly.VAT rates
Various VAT rates apply to goods and services. In general, the VAT rate is 21%. For some goods and services, a reduced VAT rate of 9% applies. If you trade in countries outside the Netherlands, a 0% VAT rate may apply, while some services are exempt from VAT. As of 1 January 2019, the lower VAT rate has been raised from 6% to 9%.Exceptions to the 21% VAT rate:Lower 9% VAT rate for goods
- Food and beverages
- Water
- Agricultural goods
- Medicines and medical devices
- Art, collectables and antiques
- Books, magazines and newspapers
Lower 9% VAT rate for services
- Bicycle repair
- Shoe and leather repair
- Clothing and household linen repair
- Hairdressers
- Some maintenance work to residential houses
- Camping and lodges
- Culture and recreation
- Artists and musicians
- Sport, saunas and swimming pools
- Transport for people
Deduction rules VAT
You are only permitted to deduct or claim refund of the VAT that you have paid over the purchase of goods and services if you satisfy the following 2 conditions:
- you are not required to file a VAT return in the Netherlands
Need help with taxes for your small business?