Netherlands VAT Rates

VAT Rates

There are 3 applicable VAT tariffs in the Netherlands:

21% Standard – All other taxable goods/services

9% Reduced – Applied to many common products or services such as food and drink, agricultural products and services, medicines, books, daily newspapers and magazines

0% Reduced – The zero tariff usually applies to foreign entrepreneurs who conduct business in other countries from the Netherlands. This involves the supply of goods from the Netherlands to other EU countries where the reverse-charge is applicable. The 0% tariff also applies to some services provided in the Netherlands which are related to cross-border transactions such as services for international carriage of goods or work on goods that are exported out of the EU. It also applies to the international transport of passengers.