Belgium VAT / Sales Tax

Detailed vat / sales tax rates and rules for Belgium in 2026.

VAT / Sales TaxEUR

Belgium applies a standard VAT (BTW/TVA) rate of 21%, with reduced rates of 12% and 6%. As a founding EU member, Belgium's VAT system closely follows EU directives. Belgium applies a 6% VAT rate to renovation of dwellings over 10 years old and to new social housing under certain conditions.

Standard Rate

21%

Registration Threshold

€25,000 in annual turnover (small business exemption)

Reduced Rates

12% — Social housing, restaurant and catering services (excluding drinks), certain agricultural products, margarine6% — Basic necessities (food, water, pharmaceuticals), books, newspapers, hotel accommodation, renovation of private dwellings over 10 years old, passenger transport, cultural events0% — Newspapers and periodicals, recycled materials (certain conditions)

How Belgium VAT / Sales Tax compares

Belgium’s standard VAT / sales tax rate of 21% is the 18th highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Europe’s regional average of 19.9%.