In the Netherlands, Value-Added Tax (VAT) is levied. VAT is a general consumption tax that is charged directly on the sale of goods and services in the Netherlands.
The different VAT rates in the Netherlands are:
| Rate | Type | Goods and services |
|---|---|---|
| 21% | General/high | All goods and services, except those excluded |
| 9% | Low | Common products or services such as food and drinks, agricultural products and services, medicines, books, daily newspapers and magazines (find the extensive list) |
| 0% | Zero | Business conducted in foreign countries from the Netherlands; supply of goods from the Netherlands to another EU country; services related to cross-border transactions; international transport of passengers |
Some goods and services are exempt from VAT. You can find more information about these exemptions on the Tax and Customs Administration’s website.