Belgian VAT Guide & Calculator
Calculate Belgian VAT with our easy-to-use tool. Due to Belgium's three official languages, VAT is known as Belasting over de toegevoegde waarde (BTW) in Dutch, Taxe sur la Valeur Ajoutée (TVA) in French, and Mehrwertsteuer (MwSt.) in German.
Current VAT Rates in Belgium
Belgium applies three main VAT rates:
- Standard Rate (21%): This rate applies to most goods and services that do not qualify for a reduced rate.
- Reduced Rate (12%): This intermediate rate is applied to some foodstuffs, certain agricultural supplies, and social housing.
- Super Reduced Rate (6%): The lowest rate applies to most basic necessities, such as food, water, books, medicines, and passenger transport.
History of VAT in Belgium
Belgium introduced its VAT system on January 1, 1971, to replace a complex system of transmission taxes. The initial standard rate was 18%. The rate was increased several times, most notably to 21% in 1996, where it has largely remained since, with a temporary reduction to 20.5% in 1999 before returning to 21%.
| Period | Standard Rate | Reduced Rate |
|---|---|---|
| From 01/01/1996 | 21% | 6% |
| From 01/01/1994 | 20.5% | 6% |
| From 01/04/1992 | 19.5% | 6% |
| From 01/03/1983 | 19% | 6% |
| From 01/07/1981 | 17% | 6% |
| From 01/01/1978 | 16% | 6% |
| From 01/01/1971 | 18% | 6% |