VAT Rates in The Netherlands
The EU has standardized VAT by establishing uniform VAT rates across all member states. The guiding directive mandates a minimum VAT rate of 15% without specifying an upper limit.
In the Netherlands, the regular VAT rate is 21%, alongside a lower rate of 9%. For an in-depth understanding of Dutch VAT rates, refer to our detailed guide.
VAT Rates in The Netherlands
|
Standard VAT rate |
|
| The standard VAT rate is VAT rate commonly used for most goods and services in a particular country, subject to some exceptions. These exceptions may include essential items or certain goods and services that could be eligible for a reduced rate, as described below. | |
| Rate | Good or Services |
| 21% | Applies to all taxable supplies, with certain exceptions |
|
Reduced VAT rates |
|
| 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 |
| 9% | Reduced rate |
Food and Agriculture:
|
|
Medical and Health:
|
|
Art and Culture:
|
|
Energy and Home Improvement:
|
|
| Hospitality:The provision of accommodation and foodstuffs by various areas of the hospitality industry | |
| 0% | Zero rated products |
| Goods that have not yet been imported into the Netherlands, but are in transit or awaiting importation | |
| Exports | |
| Intra-community supplies of goods | |
| Goods Held under the Customs Warehousing Regime | |
| Vessels and aircraft meeting certain requirements, such as being used for commercial purposes or being registered with a certain flag state | |
| Gold that is intended for central banks considered to be a monetary reserve. | |
| Excisable Goods in an Excise Warehouse | |
| Inward Processing Services | |
| Intra-Community Transport of Good | |
|
Exempt From VAT |
|
| Land and Buildings used solely for non-business purposes such as properties used for charitable, religious, or public interest activities. | |
| Insurance services provided by insurance companies and brokers which applies to both life and non-life insurance policies, including health and travel insurance. | |
| Postal and telecommunication services are exempt from VAT, including postal services for letters and parcels, telephone services, and internet services. | |
| Betting, gaming, and lottery services including sports betting, casino games, and lotteries. | |
| Finance and banking services including the provision of loans, credit cards, and bank accounts. This also includes the management of pension funds, although some restrictions may apply. | |
| Noncommercial public radio and television broadcasting services include the provision of news, educational programs, and cultural content. | |
| Educational services provided by recognized institutions, including schools, universities, and training centers which cover tuition fees, textbooks, and other materials. | |
| Health and welfare services provided by recognized institutions, including hospitals, clinics, and care homes such as medical treatment, nursing care, and rehabilitation services. | |
| Burial and cremation services, including the provision of funeral services and related products such as coffins and urns. | |
| Subscriptions to trade unions, professional associations, and other public interest bodies including organizations of a political, religious, patriotic, philosophical, or charitable nature. | |
| Nonprofit athletic associations can provide services related to sports and physical education. | |
| Childcare services provided by recognized institutions, including nurseries, preschools, and after-school programs. | |
| Cultural services provided by recognized institutions, including museums, galleries, and libraries. This includes the provision of exhibitions, performances, and other cultural events. | |
| Investment of Gold under Article 28k of the VAT Act. This applies to gold bars and coins that meet certain criteria, such as a minimum purity level and adherence to international standards. | |
To learn more about the implications of COVID-19 in the Netherlands 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: 09/11/2023
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
