Netherlands VAT Calculator 2026
Calculate Dutch BTW (VAT) with standard (21%) and reduced (9%) rates
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Dutch BTW: 21%, 9%, and a planned hike on cultural goods
In the Netherlands, value added tax is called Belasting Toegevoegde Waarde (BTW). The standard rate is 21%; a reduced rate of 9% applies to food, books, medicines, hairdressing, public transport and a few cultural categories; and a 0% rate applies to intra-EU supplies and exports.
A 2025 government coalition agreement proposed raising the 9% rate on books, periodicals, hotel stays, museum entry and certain cultural goods to the standard 21% — but the Senate blocked the accommodation portion in late 2024, so for now hotel stays remain at 9%. Verify the current rate for cultural goods on the Belastingdienst site before you invoice.
What sits at 9% vs 21% — the lines that matter for retail
- 9% (reduced): food and non-alcoholic drinks, soft drinks (excl. those with added sugar from 2024), books and e-books, newspapers and magazines, water, medicines, agricultural products, cinema and museum tickets, public transport, hairdressing.
- 21% (standard): alcoholic drinks, soft drinks with added sugar, electronics, clothing, professional services, software (incl. SaaS), most B2B supplies, restaurant services for alcohol-only orders.
- 0% (zero-rated): exports outside the EU, intra-EU supplies to VAT-registered businesses (with valid VAT ID), international transport.
- Exempt (no input tax recovery): healthcare, education, financial services, residential rentals, sale of real estate >2 years old.
Registration thresholds and the Small Businesses Scheme (KOR)
There's no annual turnover threshold for compulsory BTW registration on standard supplies — once you carry on a business, you register. But the Kleineondernemersregeling (KOR)lets businesses with turnover ≤ EUR 20,000 opt out of charging BTW (and out of BTW returns) entirely, in exchange for losing input-tax recovery.
Distance sellers and digital service providers fall under the EU-wide OSS(One-Stop-Shop) regime: a single EUR 10,000 EU-wide threshold applies for B2C distance sales and TBE services across all member states combined. Above that, you charge each customer's local rate and report through OSS.
Worked examples
A bookshop sells a EUR 25 book (9% reduced rate): output BTW EUR 2.25, gross EUR 27.25. A consultancy bills EUR 1,000 for advisory work (21% standard rate): output BTW EUR 210, gross EUR 1,210. The same EUR 1,210 invoice extracted: BTW = 1,210 × 21/121 = EUR 210.
For B2B intra-EU supplies the rate is 0% (reverse charge applies — the customer self-accounts in their own member state) provided you quote the buyer's VAT ID on the invoice and report it on your EC Sales List (Listing Intracommunautaire Prestaties).
Frequently asked questions
Are SaaS and digital services 21% or 9%?
SaaS, app subscriptions, downloadable software and most B2B digital services are 21%. The 9% rate for e-books was introduced in 2020 to align them with print, but pure software functionality is not a publication and stays standard-rated.
How often do I file BTW returns?
Quarterly is the default for most businesses. Tax owed below EUR 1,883/quarter and EUR 7,500/year can be moved to annual filing. Large companies with EUR 15,000+ in monthly liability are required to file monthly. Returns are due by the end of the month following the period end.
Can I claim back BTW on an Amazon order from Germany?
If you buy as a business with a Dutch VAT ID, the German seller should issue a 0% intra-EU invoice once you provide your VAT number. You then self-account for Dutch BTW on the acquisition (typically a wash if you're fully taxable). If the seller charged German VAT, you can't deduct it on your Dutch return — claim it back through the EU VAT refund portal.
Are restaurants 9% or 21%?
Food and non-alcoholic drinks consumed in a restaurant are 9%. Alcoholic drinks are 21%. A mixed bill must be split — you'll see two BTW lines on Dutch restaurant receipts.
Has the rate on books or hotels actually changed?
As of mid-2025, books and hotels remain at 9%. The 2024 coalition proposed raising both to 21% from 2026, but the proposal on hotel accommodation was struck down by the Senate; the fate of books, museums and cultural goods is still in legislative progress. Always check the Belastingdienst rate page before invoicing.
Official sources
- Belastingdienst — BTW overview
- Belastingdienst — Rates and exemptions (9% / 21% / 0%)
- Belastingdienst — Kleineondernemersregeling (KOR)
Last reviewed: 2026-05-10. For other EU rates see the VAT calculator hub.