Netherlands Value added tax (BTW / omzetbelasting)
Netherlands Value added tax (BTW / omzetbelasting) is 21 percent, in force since 1 Oct 2012. It was 19 percent before that. Last checked against the official source on 5 Aug 2026.
Standard rate of Dutch value added tax (belasting over de toegevoegde waarde, 'btw'), levied under the Wet op de omzetbelasting 1968.
| Current value | 21 percent |
|---|---|
| In force from | 2012-10-01 |
| Official source | Wet op de omzetbelasting 1968, artikel 9, eerste lid (standard rate); as administered and published by the Belastingdienst, 'Btw-tarieven en vrijstellingen' |
| Last verified | 2026-08-05 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Standard rate 21%, unchanged since 1 October 2012 (raised from 19% by the Wet uitwerking fiscale maatregelen Begrotingsakkoord 2013). THE HISTORY ARRAY BELOW CONTAINS STANDARD-RATE ENTRIES ONLY (21 / 19 / 17.5); the reduced and zero rates are described here and are deliberately not injected into that series. Reduced rate 9% (art. 9(2)(a) jo. Tabel I) applies to food, water, medicines, books, newspapers, passenger transport, culture, media, sport and labour-intensive services; it rose from 6% to 9% on 1 January 2019 (Belastingplan 2019) and is still 9% in 2026. A 0% rate (Tabel II) applies to intra-EU supplies and exports. TWO 2026 CHANGES, VERIFIED — the widely reported proposal to abolish the 9% rate for CULTURE, MEDIA AND SPORT from 1 January 2026 was REVERSED: the Wet behoud verlaagd btw-tarief op cultuur, media en sport (Stb. 2025, 339) was published in the Staatsblad on 29 October 2025 and entered into force 1 January 2026, so those supplies remain at 9%. However the abolition of the reduced rate for LODGING (logies) did take effect on 1 January 2026: hotel, guesthouse, holiday-home, short-stay and similar short-term accommodation moved from 9% to 21%, with a carve-out keeping 9% for camping pitches where the guest brings their own tent/caravan/camper. Neither change touched the 21% standard rate served here. Do not confuse the reversed culture/media/sport measure with the enacted lodging measure — news coverage in 2025 conflated them. Access note: the wetten.overheid.nl deep link to art. 9 (BWBR0002629) truncates before the article text in automated fetches (reproduced independently on 2026-07-20), so the Belastingdienst rate page is cited as the loaded official source; the legal instrument is named above.
Earlier values
| From | Value | Source |
|---|---|---|
| 2001-01-01 | 19 | Wet op de omzetbelasting 1968, art. 9(1), as amended by the… |
| 1992-10-01 | 17.5 | Wet op de omzetbelasting 1968, art. 9(1) (historic standard… |
Get it programmatically
curl https://euroref.dev/v1/nl/vat
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/nl/vat/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/nl/vatOther Netherlands series: Policy interest rate · VAT registration threshold · Statutory minimum wage (wettelijk minimumuurloon) · Public holidays · Consumer price inflation (CPI) · Corporate income tax (vennootschapsbelasting) · Withholding tax rates · Personal income tax (inkomstenbelasting, box 1) · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · statutory interest rate
The same figure elsewhere: Norway · Poland · Portugal · Romania · Serbia · all 34