Add or remove Dutch BTW at the 21% standard or 9% reduced rate.
The Netherlands' standard BTW rate is 21%. A 9% reduced rate applies to food, medicine, books, and some repair services. Note: as of 2026, hotel/short-stay accommodation moved from 9% to 21%.
Illustrative estimate only, using simplified/rounded 2026 Dutch tax figures — not tax advice. Tax credits phase out at higher incomes, which this tool doesn't model precisely. Always confirm with the Belastingdienst or a tax advisor.
BTW (Belasting over de Toegevoegde Waarde) is the Dutch VAT, charged at a standard rate of 21% on most goods and services. A reduced rate of 9% applies to specific categories including most food products, books, and some labour-intensive services, while a small list of goods and services (mainly exports and specific international transactions) are zero-rated. From 1 January 2026, overnight accommodation moved from the reduced 9% rate to the full 21% standard rate, a notable change for the Dutch hospitality sector.
As with VAT across the EU, BTW is collected in stages: registered businesses charge BTW on sales and reclaim BTW paid on their own business costs, remitting only the net difference to the Belastingdienst (Dutch tax authority), so the full rate is ultimately paid by the end consumer without compounding through the supply chain.
From 1 January 2026, the Dutch government moved overnight accommodation from the 9% reduced rate to the 21% standard rate, a policy change that raised costs for hotels, short-term rentals, and similar accommodation providers compared to the previous lower rate.
No, each EU member state sets its own VAT rates within broad EU framework rules — the Netherlands' 21% standard rate is close to several neighbouring countries but differs from, for example, Germany's 19% or France's 20%.
The Kleineondernemersregeling (small businesses scheme) allows businesses below a specific turnover threshold to opt out of charging BTW entirely, simplifying administration, though they then also cannot reclaim BTW on their own business purchases.
Yes, digital goods and services are generally subject to BTW at the standard or reduced rate depending on the category, typically charged based on the buyer's location for consumer sales within the EU under current cross-border VAT rules.