VAT rates and exemptions

Updated on July 20, 2022

The VAT Directive of the European Union serves as the basis for the Dutch VAT rates.

The standard VAT rate must be 15% or greater in all EU member states, as mandated by the Directive.

Rates: 21%, 9% or 0%

The usual VAT rate in the Netherlands is 21%. An additional 9% discount is available, as well as a 0% discount (zero rate).

Summary of tax rates at Belastingdienst.nl

The various VAT rates can be found on the Tax and Customs Administration’s website.

VAT exemptions

VAT is not applicable to all goods and services. Education, health care, childcare, insurance, and banking are all examples of professions and businesses that fall under this umbrella. The trader may not charge VAT in certain situations.

The Tax and Customs Administration’s website provides a list of VAT-exempt items and services.