Netherlands VAT Calculator 2026 – Add or Remove VAT (21%, 9%)
Free Netherlands VAT calculator: add or remove VAT at 21%, 9% with a live breakdown, plus the registration threshold, filing rules and invoice requirements as of September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
VAT rates in the Netherlands
Every rate below is selectable in the calculator. The lists of goods and services are typical examples, not the full legal definitions.
| Rate | % | Typically applies to |
|---|---|---|
| Standard rate | 21% | All goods and services not exempt and not at 9% or 0%, including hotel and holiday-home stays from 1 Jan 2026 |
| Reduced rate | 9% | Food (incl. restaurant food), water, medicines, books and e-books, news sites, passenger transport, culture, sport, camping pitches, hairdressers, small repairs |
| Zero rate | 0% | Solar panels supplied and installed on or near homes; also exports, intra-EU supplies, ship/aircraft supplies and international passenger transport |
Special territories
Caribbean Netherlands (Bonaire, Sint Eustatius, Saba) is outside the EU VAT area and uses a separate general expenditure tax (ABB)
Registration threshold
Small-business scheme (KOR): optional VAT exemption for businesses established in NL with turnover up to EUR 20,000 per calendar year; EU-wide KOR up to EUR 100,000 EU turnover since 1 Jan 2025. Separate registration threshold of EUR 2,200 for businesses not required to register with KVK
Returns and payment
Quarterly returns for most businesses; monthly or annual on request/assignment. Monthly/quarterly returns and payment due by the last day of the following month; annual return before 1 April
What an invoice must show
Under the EU VAT Directive (Article 226) a full VAT invoice must show:
Invoices of EUR 100 or less (incl. VAT) may contain fewer details
- the date of issue and a unique sequential invoice number
- the supplier's VAT identification number
- the customer's VAT number where the customer is liable for the tax (for example under the reverse charge)
- the full names and addresses of the supplier and the customer
- the quantity and nature of the goods or the extent and nature of the services
- the date of supply or payment, where it differs from the invoice date
- the taxable amount per rate or exemption, the unit price excluding VAT and any discounts
- the VAT rate applied and the amount of VAT payable
- the reason for any exemption, or the words "Reverse charge" where the customer accounts for the VAT
Selling to other EU countries: reverse charge and OSS
A sale of goods or services to a VAT-registered business in another EU country is usually invoiced without local VAT under the reverse charge: the customer accounts for the VAT in their own country, and the invoice must say "Reverse charge" and show both VAT numbers.
Sales to consumers in other EU countries are taxed at the customer's country's rate once your EU-wide distance sales pass €10,000.00 a year. The One-Stop Shop (OSS) lets you declare that VAT in one quarterly return filed at home, instead of registering in each country.
E-invoicing
B2B e-invoicing voluntary in Sept 2026; structured e-invoices required for central-government (B2G) suppliers. Cabinet plan (11 Sep 2026): mandatory domestic B2B e-invoicing from 1 Jul 2030, domestic digital reporting from 1 Jul 2031 (not yet law)
Tax and e-invoicing rules in the Netherlands · EU e-invoicing mandates: ViDA and country timelines
Recent changes
Hotel, holiday-home and similar accommodation moved from 9% to 21% on 1 Jan 2026 (own-tent camping pitches stay at 9%). Planned 2026 increase for culture, media and sport was not applied: they remain at 9%
How the calculation works
Adding VAT multiplies the net price by (1 + rate). Removing VAT divides the gross price by (1 + rate). Subtracting the rate from the gross price gives the wrong answer: 19% of 119 is 22.61, but the VAT included in 119 at 19% is 19.00. Amounts are rounded to two decimals at the end.
Frequently asked questions
What is the VAT rate in the Netherlands?
The standard VAT rate in the Netherlands is 21%. Other rates of 9% apply to the goods and services listed in the table on this page.
How do I add VAT to a net price?
Multiply the net price by 1.21 (1 plus the 21% standard rate). For example, €100.00 × 1.21 = €121.00, of which €21.00 is VAT.
How do I work out the VAT included in a gross price?
Divide the gross price by 1.21. For example, €121.00 ÷ 1.21 = €100.00 net, so the VAT included is €21.00. Taking 21% of the gross price would overstate the tax.
When does a business have to register for VAT in the Netherlands?
Small-business scheme (KOR): optional VAT exemption for businesses established in NL with turnover up to EUR 20,000 per calendar year; EU-wide KOR up to EUR 100,000 EU turnover since 1 Jan 2025. Separate registration threshold of EUR 2,200 for businesses not required to register with KVK
How often are VAT returns filed in the Netherlands?
Quarterly returns for most businesses; monthly or annual on request/assignment. Monthly/quarterly returns and payment due by the last day of the following month; annual return before 1 April
Do I charge VAT to business customers in other EU countries?
Usually not. Most sales of goods and services to VAT-registered businesses in another EU country are invoiced without VAT under the reverse charge, with both VAT numbers on the invoice and the words "Reverse charge". Sales to consumers are different: above the EUR 10,000 EU-wide distance-selling threshold you charge the customer's country's VAT, usually through the One-Stop Shop.
Are these rates up to date?
They were checked against Netherlands Tax Administration (Belastingdienst) and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- Tarieven en vrijstellingen (21%, 9%, 0%) — Belastingdienst
- Diensten met 9% btw (list no longer includes accommodation) — Belastingdienst
- Goederen met 9% btw — Belastingdienst
- Goederen met 0% btw (incl. zonnepanelen) — Belastingdienst
- Kleineondernemersregeling (KOR) — Belastingdienst
- Registratiedrempel voor kleine ondernemers (EUR 2,200) — Belastingdienst
- Aangiftetijdvak voor de btw: per kwartaal, per maand of per jaar? — Belastingdienst
- Factuureisen (EUR 100 simplified invoice) — Belastingdienst
- Dutch government opts for mandatory e-invoicing and digital reporting for B2B transactions (15 Sep 2026) — Meijburg & Co (KPMG NL)
- VAT rates applied in EU member countries (last checked 13/07/2026) — Your Europe (European Commission)
- VAT rules and rates (table of rates, last checked 13/07/2026) — Your Europe (European Commission)
- VAT rates (framework, TEDB) — European Commission DG TAXUD
- EU VAT One Stop Shop (OSS) — Your Europe (European Commission)
- VAT One Stop Shop - e-commerce portal — European Commission
- VAT rules for small enterprises - SME scheme — European Commission
- VAT in the Digital Age (ViDA) — European Commission DG TAXUD
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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