Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
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.
Last changed 2026-01-29