Netherlands VAT / Sales Tax

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

VAT / Sales TaxEUR

The Netherlands applies a standard VAT (BTW - belasting over de toegevoegde waarde) rate of 21% and a reduced rate of 9% for essential goods and services. The Dutch VAT system follows EU directives. The Netherlands has been at the forefront of digital VAT collection, including the One Stop Shop (OSS) system for cross-border e-commerce within the EU.

Standard Rate

21%

Registration Threshold

No general threshold; all businesses conducting taxable activities must register. The small business scheme (kleineondernemersregeling - KOR) exempts businesses with turnover up to €20,000

Reduced Rates

9% — Food and beverages, water, pharmaceutical products, medical devices, books, newspapers, magazines, hotel accommodation, restaurants, cultural events, passenger transport, hairdressing0% — Intra-community supplies, exports, international transport, solar panels on or near dwellings (until 2025)

How Netherlands VAT / Sales Tax compares

Netherlands’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%.