VAT Rates in Belgium
In Belgium, the standard VAT rate is 21%, which is applicable to most goods and services. The reduced VAT rates are 12% and 6%, which apply to specific goods and services.
The 12% reduced rate is primarily applicable to goods and services related to housing. The 6% reduced rate applies to the necessities.
Read more regarding VAT rates in Belgium in our comprehensive guide.
VAT Rates in Belgium
Standard VAT rate |
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| A standard VAT rate is the most commonly applied VAT rate to goods and services in each country. This rate is applied to the majority of goods and services, with some exceptions, such as essential items or specific goods and services that may qualify for a reduced rate as outlined below. | |||
| Rate | Good or Services | ||
| 21% | Applies to all taxable supplies, with certain exceptions | ||
Reduced VAT rates |
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| There are goods and services that may qualify for a lower value-added tax (VAT) rate presented below and are subject to change: | |||
| Rate | Good or Services | ||
| 12% | Reduced rate | ||
| Products that are classified as pharmaceuticals by the Ministry of Agriculture | |||
| Food and beverage services provided by restaurants and catering companies, excluding beverages, from June 8, 2020, to May 7, 2021, and after October 1, 2021 | |||
| Public housing that is not qualified for the reduced 6% VAT rate | |||
| Renovations and improvements made to specific immovable properties | |||
| 6% | Reduced rate | ||
| Whole foods, including live animals intended for slaughter, meat, fish, dairy products, vegetables, fruits, vegetable products, and similar items that have not undergone any substantial processing. | |||
| Water supply | |||
| Medical supplies and equipment, including drugs and devices | |||
| Printed materials such as newspapers, magazines, and books | |||
| Artistic creations or expressions, such as paintings, sculptures, and other visual works | |||
| Vehicles designed specifically for the use of individuals with disabilities. | |||
| Newly constructed educational facilities, including modular classrooms, intended for use as social or student support centers or for providing medical or psychological services. | |||
| Supplies of goods made by institutions with public purposes, subject to certain conditions. | |||
| Affordable housing that meets specific requirements. | |||
| Transport services for passengers, unregistered luggage, and animals accompanying travelers. | |||
| Entrance fees for cultural, sporting, and entertainment events or establishments. | |||
| Short-term rental of fully furnished accommodation with or without meal services. | |||
| Specific services related to concerts, performances, and copyright. | |||
| Construction or renovation of residential property that meets specific conditions. | |||
| Demolition of buildings and rebuilding them as residential properties intended for the owner’s housing or for sale (until December 31, 2023). | |||
| Services provided by a funeral home or mortician | |||
| Social welfare services offered by specific institutions. | |||
| 0% | Reduced rate | ||
| Goods that are exported outside the European Union | |||
| Intra-Community supplies, if the acquiring party is a taxable person liable to pay VAT on the corresponding intra-Community acquisition of such goods. | |||
| International transportation of passengers by air or sea. | |||
| Specific supplies of goods or services, such as supplies to international bodies, gold to central banks, and the supply of pearls and precious stones to dealers. | |||
| Daily newspapers and periodical publications with general informative content that meet certain conditions, such as containing news, analysis, and comments on current events. | |||
| Pro deo services rendered by lawyers and court officers under the national legal aid scheme, which means legal services provided for free or at a reduced rate to individuals who cannot afford legal representation. | |||
| Certain travel agency services rendered to Belgian customers in connection with travel outside the European Union, which means travel arrangements such as flights, accommodation, and tours. | |||
Exempt |
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| Range of medical and paramedical services, excluding plastic surgery and related medical care, as well as hospitalization | |||
| Services related to social welfare and child protection | |||
| Educational services provided by accredited organizations | |||
| The lending of cultural materials by non-profit libraries for educational and cultural purposes (books, magazines, musical scores, LPs, CDs, MCs, slides and other materials) | |||
| Real estate transactions such as sales and leases of immovable property | |||
| Financial activities such as lending, credit management, and insurance/reinsurance services | |||
| Specified forms of gaming and gambling activities regulated by law including lotteries, betting, and casino games | |||
| Services rendered by non-profit organizations to their members, subject to certain criteria and conditions to ensure that competition is not adversely affected | |||
To learn more about the implications of COVID-19 in Belgium and get informed on the latest VAT news visit our Global VAT News page by clicking here. Numerous nations introduced temporary modifications to their VAT rates in response to COVID-19. VAT rate reductions on products and services sold by companies that were particularly hit hard by the pandemic’s economic fallout.
If you wish to get informed about all VAT rates in Europe of VAT rates in the World you can view our dedicated page by clicking on the respective title.
Last Updated: 20/11/2023
Disclaimer
The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax
