VAT

VAT in the Netherlands

Dutch VAT rates are 0%, 9%, and 21%, respectively. Find out which products and services have what rates and when an exemption is allowed.

VAT rates

0% rate

The 0% VAT rate can be applicable if you are based in the Netherlands and conduct business abroad. The services connected to international trade are also subject to the 0% rate. For instance, services for the transportation of products internationally. or performing services on products that are exported to non-EU nations, including repairs. The 0% rate also applies to international passenger travel by air or sea.

9% rate

The 9% rate, often known as the low tariff, is applicable to a wide range of goods and services, including food items, prescription medications, books (including e-books), newspapers, magazines, online publications, and home painting and plastering.

21 % rate

The general tariff is another name for the 21% rate. The most typical rate is this one. All other goods and services are subject to the 21% rate, unless an exemption or reverse charging of VAT is justified.

Exemption from VAT

Businesses operating in specific industries and carrying out specific tasks are free from paying VAT. This indicates that their clients do not pay VAT. Some activities that are exempt from the VAT are listed below:

  • letting or selling immovable property, which is more than 2 years old
  • education
  • healthcare services
  • sports organizations and sports clubs
  • services supplied by sociocultural institutions
  • financial services and insurances
  • childcare
  • care services and home care
  • services supplied by composers, writers, and journalists
  • fundraising activities

Tax-free shopping

A VAT tax refund may be available to some visitors and tourists who make purchases in the Netherlands. You must fit the following requirements in order to be eligible for a refund:

  • purchase a minimum of €50 per shop per day if you continuously reside outside of the European Union.
  • unused within 90 days, take your belongings back home.
  • You must buy the items from a shop that takes part in the refund program in order to be eligible to claim the VAT. Although not every store does, the associated stores have a sticker on their door that says they do.