VAT rates and exemptions
Dutch VAT rates are based on the European Union's VAT Directive. All EU member states must adhere to the Directive, and the standard VAT rate must be 15% or higher.
The Dutch government has plans to abolish as of 2026 the reduced VAT rates for providing accommodation and for certain cultural goods and services.
Rates: 21%, 9% or 0%
In the Netherlands, the standard VAT rate is 21%. There are two additional special rates: the 9% rate and the 0% rate (zero rate).
Summary of tax rates at Belastingdienst.nl
The Tax and Customs Administration website provides information on the different VAT rates.
VAT exemptions
Some goods and services are exempt from VAT. This applies to various professions and to certain business activities, such as education, health care, childcare, insurance and banking services. In these cases, the trader may not charge VAT.
A summary of the goods and services exempted from VAT is available on the Tax and Customs Administration's website.