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Dutch VAT rates in 2026
The Netherlands has three VAT rates: 21%, 9% and 0%. Some supplies are exempt instead, which is not the same as 0%. Here is which rate applies to what.
Your Dutch VAT returns, at a fixed fee
Every Dutch VAT return with the right rates and your questions about the return: € 100 per month, € 150 with the OSS return, EC Sales List + € 25 per month.
21%: the standard rate
Goods and services are taxed at 21% unless the law sets a lower rate or an exemption. Since 1 January 2026 hotels and other accommodation are also taxed at 21%.
9%: the reduced rate
The reduced rate applies, among others, to:
- Food and non-alcoholic drinks; alcoholic drinks are taxed at 21%
- Medicines, and medical aids such as bandages
- Water from the mains supply
- Books, newspapers and magazines, also digital, and access to news websites
- Passenger transport by public transport, coach and taxi
- Admission to museums, concerts, theatre, zoos and the circus, and the use of sports facilities
- Repairs of bicycles, shoes and leather goods, and hairdressers
- Painting, plastering, insulating and cleaning homes, under conditions
- Camping pitches for short stays
The exact scope of each category is set out in Table I of the Dutch VAT Act.
0%: exports and supplies within the EU
Goods exported outside the EU, and goods supplied to a business customer in another EU country with its VAT number and on your EC Sales List, are taxed at 0%. Unlike an exemption, the 0% rate keeps your right to deduct the VAT on your costs.
Exempt is not 0%
Some supplies are exempt, for example most healthcare, education, financial services and the letting of homes. Exempt supplies carry no VAT, but you cannot deduct the VAT on related costs either.
What we do
We apply the right rate in your Dutch VAT returns and answer your questions about the return, in our monthly package: € 100 per month, € 150 with the OSS return.
Frequently asked questions
What is the standard VAT rate in the Netherlands?
21%.
Which goods are taxed at 9%?
Among others food and non-alcoholic drinks, medicines, books and newspapers, water and passenger transport. The full list is in Table I of the Dutch VAT Act.
Is hotel accommodation still taxed at 9%?
No. Since 1 January 2026 it is taxed at 21%. Camping pitches for short stays are still taxed at 9%.
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