Dutch VAT (BTW) Guide & Calculator
Calculate Dutch VAT with our simple tool. The official name for VAT in the Netherlands is Belasting over de toegevoegde waarde (BTW). This calculator helps you determine gross or net amounts for any of the official Dutch VAT rates.
Current VAT Rates in the Netherlands
The Netherlands utilizes three main VAT rates:
- Standard Rate (21%): This is the default rate that applies to most goods and services.
- Reduced Rate (9%): This lower rate is applied to a specific range of goods and services considered essential or beneficial. Examples include foodstuffs, water supply, medicines, books, passenger transport, and hotel accommodation.
- Zero Rate (0%): The 0% rate applies to goods that are exported to other EU countries and to international transport services. While no VAT is charged, businesses can still deduct the VAT they paid on related expenses.
History of VAT in the Netherlands
The Netherlands introduced its modern VAT system on January 1, 1969. The rate has been adjusted multiple times throughout its history to align with economic policy. The most recent increase to the standard rate occurred in 2012, while the reduced rate was updated in 2019.
| Period | Standard Rate | Reduced Rate |
|---|---|---|
| From 01/01/2019 | 21% | 9% |
| From 01/10/2012 | 21% | 6% |
| From 01/01/2001 | 19% | 6% |
| From 01/10/1986 | 17.5% | 6% |
| From 01/01/1984 | 19% | 5% |
| From 01/11/1976 | 18% | 4% |
| From 01/01/1969 | 12% | 4% |