Netherlands VAT Calculator & Rate
Netherlands VAT calculator
VAT = 100.00 × 21% = 21.00; gross = 100.00 + 21.00 = 121.00
How much is VAT in the Netherlands?
In the Netherlands the tax is known as btw.
Belastingdienst: 21% general tariff, 9% low tariff, and 0% for certain business conducted abroad from the Netherlands. From 1 January 2026 short-stay accommodation in hotels, pensions and holiday businesses is taxed at 21% instead of 9%.
Netherlands VAT worked examples
| Rate | Tax share of a gross price | Net 100 → tax / gross | Net 1,000 → tax / gross | Gross 100 → tax / net | Gross 1,000 → tax / net |
|---|---|---|---|---|---|
| 21% standard | 21/121 ≈ 17.3554% | 21.00 / 121.00 | 210.00 / 1,210.00 | 17.36 / 82.64 | 173.55 / 826.45 |
| 9% | 9/109 ≈ 8.2569% | 9.00 / 109.00 | 90.00 / 1,090.00 | 8.26 / 91.74 | 82.57 / 917.43 |
What each VAT rate applies to in the Netherlands
| Rate | Applies to | Source |
|---|---|---|
| 9% (low tariff) | Many common goods and services, such as food and drink, agricultural products and services, medicines, books, daily newspapers and magazines | belastingdienst.nl |
| 0% | Mainly supplies of goods from the Netherlands to another EU member state; services linked to cross-border transactions, such as the international carriage of goods or work on goods exported outside the EU; international passenger transport. The right to deduct VAT is kept | belastingdienst.nl |
| 21% (general tariff) | Every supply with no exemption, reverse charge, 0% or 9% tariff | belastingdienst.nl |
About this page
Worked in whole cents: the tax is rounded to the nearest cent (half a cent goes up) and the other amount is the difference, so the boxes always add up. From a gross amount the tax is gross × rate ÷ (100 + rate); from a typed tax amount the net is worked back and your tax amount stays as typed. Your tax authority may set its own rounding rules for invoices.
Add VAT: gross = net × (1 + rate ÷ 100). Extract VAT: tax = gross × rate ÷ (100 + rate), and net = gross − tax.
Not tax advice. Rates were last verified on the date shown; confirm with the linked official source before invoicing.