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VAT Rates in The Netherlands

Updated Dutch VAT rate tables

The EU has standardized VAT by establishing uniform VAT rates across all member states. The guiding directive mandates a minimum VAT rate of 15% without specifying an upper limit.

In the Netherlands, the regular VAT rate is 21%, alongside a lower rate of 9%. For an in-depth understanding of Dutch VAT rates, refer to our detailed guide.

VAT guide The Netherlands information

VAT Rates in The Netherlands

 

Standard VAT rate

The standard VAT rate is VAT rate commonly used for most goods and services in a particular country, subject to some exceptions. These exceptions may include essential items or certain goods and services that could be eligible for a reduced rate, as described below.
Rate Good or Services
21% Applies to all taxable supplies, with certain exceptions

Reduced VAT rates

There are goods and services that may qualify for a lower value-added tax (VAT) rate presented below and are subject to change:
Rate Good or Services
9% Reduced rate
Food and Agriculture:

  • Foodstuffs (including grains and pulses)
  • Seedlings for the cultivation of vegetables and fruits
  • Cattle, sheep, goats, pigs, and other animals intended for food production or breeding
  • Eggs for hatching poultry
Medical and Health:

  • Certain medicines, contraceptives, infusion fluids, kidney dialysis concentrates, inhalation gases for medical use, bandages, and women’s sanitary products (marketing authorization may be required)
  • Certain veterinary medicines
  • Various aids and appliances for the blind, visually impaired, and people with chronic illnesses or disabilities (e.g., invalid carriages, crutches, artificial limbs, heart and muscle stimulators, orthopedic custom-made corsets), as well as the repair of these
  • Water
Art and Culture:

  • Certain works of art, antiques, and collectors’ items on importation into the Netherlands
  • Books (including e-readers), digital educational material, and periodicals appearing at least three times a year, as well as the hiring out of these
  • Admission to circuses, zoos, public museums, exhibitions, cinemas, sports events, fairgrounds, playgrounds, and ornamental gardens
Energy and Home Improvement:

  • Several fuels for the heating of horticultural products
  • Various repairing services (e.g., bicycle, footwear, leather goods, and clothing)
  • Painting and plastering of homes and installation of insulation material designed to conserve energy for residential use
Hospitality:The provision of accommodation and foodstuffs by various areas of the hospitality industry
0% Zero rated products
Goods that have not yet been imported into the Netherlands, but are in transit or awaiting importation
Exports
Intra-community supplies of goods
Goods Held under the Customs Warehousing Regime
Vessels and aircraft meeting certain requirements, such as being used for commercial purposes or being registered with a certain flag state
Gold that is intended for central banks considered to be a monetary reserve.
Excisable Goods in an Excise Warehouse
Inward Processing Services
Intra-Community Transport of Good

Exempt From VAT

Land and Buildings used solely for non-business purposes such as properties used for charitable, religious, or public interest activities.
Insurance services provided by insurance companies and brokers which applies to both life and non-life insurance policies, including health and travel insurance.
Postal and telecommunication services are exempt from VAT, including postal services for letters and parcels, telephone services, and internet services.
Betting, gaming, and lottery services including sports betting, casino games, and lotteries.
Finance and banking services including the provision of loans, credit cards, and bank accounts. This also includes the management of pension funds, although some restrictions may apply.
Noncommercial public radio and television broadcasting services include the provision of news, educational programs, and cultural content.
Educational services provided by recognized institutions, including schools, universities, and training centers which cover tuition fees, textbooks, and other materials.
Health and welfare services provided by recognized institutions, including hospitals, clinics, and care homes such as medical treatment, nursing care, and rehabilitation services.
Burial and cremation services, including the provision of funeral services and related products such as coffins and urns.
Subscriptions to trade unions, professional associations, and other public interest bodies including organizations of a political, religious, patriotic, philosophical, or charitable nature.
Nonprofit athletic associations can provide services related to sports and physical education.
Childcare services provided by recognized institutions, including nurseries, preschools, and after-school programs.
Cultural services provided by recognized institutions, including museums, galleries, and libraries. This includes the provision of exhibitions, performances, and other cultural events.
Investment of Gold under Article 28k of the VAT Act. This applies to gold bars and coins that meet certain criteria, such as a minimum purity level and adherence to international standards.

 

To learn more about the implications of COVID-19 in the Netherlands and get informed on the latest VAT news visit our Global VAT News page by clicking here. Numerous nations introduced temporary modifications to their VAT rates in response to COVID-19. VAT rate reductions on products and services sold by companies that were particularly hit hard by the pandemic’s economic fallout.

 

If you wish to get informed about all VAT rates in Europe or VAT rates in the World you can view our dedicated page by clicking on the respective title.

 

 

Last Updated: 09/11/2023

Disclaimer

The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax

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