Dutch VAT rates: when do 21%, 9% and 0% apply?

6 October 2026 · Calcosmo editorial team

The Netherlands has three VAT rates (in Dutch: btw): the standard rate of 21%, the reduced rate of 9% and the zero rate of 0%. Some services are exempt from VAT altogether. Here is what falls under each. Calculate with the VAT calculator or the Dutch VAT calculator.

21%: the standard rate

The standard rate of 21% applies to everything not covered by another rate or an exemption. Examples:

• clothing, shoes, electronics and furniture
• alcoholic drinks, including in bars and restaurants
• most business services, such as consulting, marketing and software
• energy, such as electricity and gas
• repairs and maintenance that are not labour-intensive services

9%: the reduced rate

The reduced rate covers basic necessities and a few other goods and services. Examples:

• food and non-alcoholic drinks, including in restaurants
• medicines and certain medical aids
• books, e-books, newspapers and magazines
• drinking water
• passenger transport, such as buses, trains and taxis
• certain labour-intensive services, such as hairdressers and repairs of bicycles, shoes and clothing

The exact list is in the Dutch VAT Act and sometimes changes from year to year. When in doubt, check with the Dutch Tax Administration (Belastingdienst).

0%: the zero rate

The zero rate mainly applies to cross-border supplies: exports outside the EU, supplies to businesses in other EU countries (intra-community supplies) and international transport. You charge 0% VAT but can still deduct the VAT on your purchases.

Exempt from VAT

Exempt is not the same as 0%. With an exemption you don’t charge VAT, but you can’t reclaim the VAT on your costs either. Exempt services include medical care, education, financial services and insurance. Small businesses with a turnover of up to €20,000 a year can opt for the small business scheme (KOR) and then don’t charge VAT.

Calculating with Dutch VAT

• Add 21% VAT: amount × 1.21. Add 9%: amount × 1.09.
• Remove 21% VAT: amount ÷ 1.21. Remove 9%: amount ÷ 1.09.

A restaurant bill with food (9%) and wine (21%) therefore contains two rates. Calculate them separately. Read more about removing VAT from a price.